² tn Heb “and a daughter of Tyre with a gift, your face they will appease, the rich of people.” The phrase “daughter of Tyre” occurs only here in the OT. It could be understood as addressed to the bride, indicating she was a Phoenician (cf. NEB). However, often in the OT the word “daughter,” when collocated with the name of a city or country, is used to personify the referent (see, for example, “Daughter Zion” in Ps 9:14, and “Daughter Babylon” in Ps 137:8). If that is the case here, then “Daughter Tyre” identifies the city-state of Tyre as the place from which the rich people come (cf. NRSV). The idiom “appease the face” refers to seeking one’s favor (see Exod 32:11; 1 Sam 13:12; 1 Kgs 13:6; 2 Kgs 13:4; 2 Chr 33:12; Job 11:19; Ps 119:58; Prov 19:6; Jer 26:19; Dan 9:13; Zech 7:2; 8:21-22; Mal 1:9).

⁴ tn According to HALOT the term יָחַל (yakhal) means “to wait” in both the Piel and the Hiphil stems. The many contexts where the subjects are biding their time (e.g. Gen 8:10; Job 29:21; 1 Sam 10:8; 13:8; 2 Sam 18:14; 2 Kgs 6:33) suggest that simple waiting is its base meaning. In some contexts the person waiting is hopeful or expectant (Isa 42:4; Ezek 13:6). A number of translations use “hope” in Psalm 42:5, 11; 43:5 (NASB, NIV, NRSV, ESV). This makes assumptions about what the Psalmist says to himself. The Psalmist presents a mixture of emotions and is at odds within himself. Given his level of distress, it is very possible that he is telling himself (his soul) to just hang on and not give up, while another part of him is confident that he will have reason to praise God in the future. The translation “wait for God” invites more consideration of the possible emotional state of the Psalmist. The nuance may be to “hope against hope,” to “gut it out” in faith despite not feeling hopeful, to trust, or to have hope.

¹ tn Heb “their troubles multiply, another, they pay a dowry.” The meaning of the text is unclear. The Hebrew term עַצְּבוֹתָם (ʿats^evotam, “troubles”) appears to be a plural form of עַצֶּבֶת (ʿatsevet, “pain, wound”; see Job 9:28; Ps 147:3). Because idolatry appears to be in view (see v. 4b), some prefer to emend the noun to עַצְּבִים (ʿats^evim, “idols”). “Troubles” may be a wordplay on “idols” or a later alteration designed to emphasize that idolatry leads to trouble. The singular form אחר (“another”) is syntactically problematic here. Perhaps the form should be emended to a plural אֲחֵרִים (ʾakherim, “others”). (The final mem [ם] could have been lost by haplography; note the mem [מ] at the beginning of the next word.) In this case it might be taken as an abbreviated form of the well-attested phrase אֱלֹהִים אֲחֵרִים (ʾelohim ʾakherim, “other gods”). (In Isa 42:8 the singular form אַחַר (ʾakher, “another”) is used of another god.) The verb מָהַר (mahar) appears in the Qal stem; the only other use of a Qal verbal form of a root מָהַר is in Exod 22:15, where the denominative verb מָהֹר (mahor, “purchase [a wife]”) appears; cf. the related noun מֹהַר (mohar, “bride money, purchase price for a wife”). If that verb is understood here, then the idolaters are pictured as eager bridegrooms paying the price to acquire the object of their desire. Another option is to emend the verb to a Piel and translate, “hurry (after).”

² tn Traditionally, “rejoice with trembling” (KJV). The verb גִּיל (gil) normally means “rejoice,” but this meaning does not fit well here in conjunction with “in trembling.” Some try to understand “trembling” (and the parallel יִרְאָה, yirʾah, “fear”) in the sense of “reverential awe” and then take the verbs “serve” and “rejoice” in the sense of “worship” (cf. NASB). But רְעָדָה (r^eʿadah, “trembling”) and its related terms consistently refer to utter terror and fear (see Exod 15:15; Job 4:14; Pss 48:6; 55:5; 104:32; Isa 33:14; Dan 10:11) or at least great emotional distress (Ezra 10:9). It seems more likely here that גִּיל carries its polarized meaning “mourn, lament,” as in Hos 10:5. “Mourn, lament” would then be metonymic in this context for “repent” (referring to one’s rebellious ways). On the meaning of the verb in Hos 10:5, see F. I. Andersen and D. N. Freedman, Hosea (AB), 556-57.

¹ tc The Hebrew construction is “until not,” which is unusual if not impossible; it is found in only one other type of context. In its six other occurrences (Num 21:35; Deut 3:3; Josh 8:22; 10:33; 11:8; 2 Kgs 10:11) the context refers to the absence of survivors. Aquila, Symmachus, Theodotion, Syriac, and Vulgate all have “till the heavens wear out.” Most would emend the text just slightly from עַד־בִּלְתִּי (ʿad bilti, “are no more”) to עַד בְּלוֹת (ʿad b^elot, “until the wearing out of,” see Ps 102:26 [27]; Isa 51:6). Gray rejects emendation here, finding the unusual form of the MT in its favor. Orlinsky (p. 57) finds a cognate Arabic word meaning “will not awake” and translates it “so long as the heavens are not rent asunder” (H. M. Orlinsky, “The Hebrew and Greek Texts of Job 14:12, ” JQR 28 [1937/38]: 57-68). He then deletes the last line of the verse as a later gloss.

¹ tn There is a textual problem in this line, an issue of Kethib-Qere. Some read the form with the Qere as the preposition with a suffix referring to “the river,” with the idea “you are like it.” Others would read the form with the Kethib as the negative “not,” meaning “for now you are nothing.” The LXX and the Syriac read the word as “to me.” RSV follows this and changes כִּי (ki, “for”) to כֵּן (ken, “thus”). However, such an emendation is unnecessary since כִּי (ki) itself can be legitimately employed as an emphatic particle. In that case the translation would be, “Indeed, now you are” in the sense of “At this time you certainly are behaving like those streams.” The simplest reading is “for now you have become [like] it.” The meaning seems clear enough in the context that the friends, like the river, proved to be of no use. But D. J. A. Clines (Job [WBC], 161) points out that the difficulty with this is that all references so far to the rivers have been in the plural.

¹ tn The verb יְזֹרְבוּ (y^ezor^evu, “burnt, scorched”) occurs only here. A good number of interpretations take the root as a by-form of צָרַב (tsarav) which means in the Niphal “to be burnt” (Ezek 21:3). The expression then would mean “in the time they are burnt,” a reference to the scorching heat of the summer (“when the great heat comes”) and the rivers dry up. Qimchi connected it to the Arabic “canal,” and this has led to the suggestion by E. Dhorme (Job, 88) that the root זָרַב (zarav) would mean “to flow.” In the Piel it would be “to cause to flow,” and in the passive “to be made to flow,” or “melt.” This is attractive, but it does require the understanding (or supplying) of “ice/snow” as the subject. G. R. Driver took the same meaning but translated it “when they (the streams) pour down in torrents, they (straightway) die down” (ZAW 65 [1953]: 216-17). Both interpretations capture the sense of the brooks drying up.

² tn The juxtaposition of “from the sword from their mouth” poses translation difficulties. Some mss do not have the preposition on “their mouth,” but render the expression as a construct: “from the sword of their mouth.” This would mean their tongue, and by metonymy, what they say. The expression “from their mouth” corresponds well with “from the hand” in the next colon. And as E. Dhorme (Job, 67) notes, what is missing is a parallel in the first part with “the poor” in the second. So he follows Cappel in repointing “from the sword” as a Hophal participle, מֹחֳרָב (mokhorav), meaning “the ruined.” If a change is required, this has the benefit of only changing the pointing. The difficulty with this is that the word “desolate, ruined” is not used for people, but only to cities, lands, or mountains. The sense of the verse can be supported from the present pointing: “from the sword [which comes] from their mouth”; the second phrase could also be in apposition, meaning, “from the sword, i.e., from their mouth.”

¹ tn The word יֶתֶר (yeter, here with the suffix, יִתְרָם [yitram]) can mean “what remains” or “rope.” Of the variety of translations, the most frequently used idea seems to be “their rope,” meaning their tent cord. This would indicate that their life was compared to a tent—perfectly reasonable in a passage that has already used the image “houses of clay.” The difficulty is that the verb נָסַע (nasaʿ) means more properly “to tear up; to uproot” and not “to cut off.” A similar idea is found in Isa 38:12, but there the image is explicitly that of cutting the life off from the loom. Some have posited that the original must have said “their tent peg was pulled up” as in Isa 33:20 (A. B. Davidson, Job, 34; cf. NAB). But perhaps the idea of “what remains” would be easier to defend here. Besides, it is used in 22:20. The wealth of an individual is what has been acquired and usually is left over when he dies. Here it would mean that the superfluous wealth would be snatched away. The preposition ב (bet) would carry the meaning “from” with this verb.

¹ tn The difficult term חֳרָבוֹת (khoravot) is translated “desolate [places]”. The LXX confused the word and translated it “who gloried in their swords.” One would expect a word for monuments, or tombs (T. K. Cheyne emended it to “everlasting tombs” [“More Critical Gleanings in Job,” ExpTim 10 (1898/99): 380-83]). But this difficult word is of uncertain etymology and therefore cannot simply be made to mean “royal tombs.” The verb means “be desolate, solitary.” In Isa 48:21 there is the clear sense of a desert. That is the meaning of Assyrian huribtu. It may be that like the pyramids of Egypt these tombs would have been built in the desert regions. Or it may describe how they rebuilt ruins for themselves. He would be saying then that instead of lying here in pain and shame if he had died he would be with the great ones of the earth. Otherwise, the word could be interpreted as a metonymy of effect, indicating that the once glorious tomb now is desolate. But this does not fit the context—the verse is talking about the state of the great ones after their death.

¹ tc Assuming that the MT reading וַיַּעַזְבוּ (vayyaʿaz^evu) is related to the root עָזַב I (“to abandon”)—which makes little sense contextually—some interpreters emend the MT to וַיַּעַזְרוּ (vayyaʿaz^eru, “they aided”), as suggested by the editors of BHS. However, it is better to relate this term to the root II עָזַב meaning “to restore; to repair” (BDB 738 s.v. II עָזַב) or “to plaster” (HALOT 807 s.v. II עזב qal.1). This homonymic root is rare, appearing elsewhere only in Exod 23:5 and Job 9:27, where it means “to restore; to put in order” (HALOT 807-8 s.v. II עזב qal.2). The related Mishnaic Hebrew noun מעזיבה refers to a “plastered floor.” This Hebrew root is probably related to the cognate Ugaritic, Old South Arabic and Sabean verbs that mean “to restore” and “to prepare; to lay” (see BDB 738 s.v.; HALOT 807 s.v.). Some scholars in the nineteenth century suggested that this term be nuanced “paved.” However, most modern English versions have “restored” (so NAB, NASB, NIV, NRSV) or “rebuilt” (so NCV, CEV).

³ tn Heb “knives.” The Hebrew noun מַחֲלָפִים (makhalafim, “knives”) is found only here in the OT. While the basic meaning of the term is fairly clear, what it refers to here is unclear. The verb II חָלַף (khalaf) means “to pass through” (BDB 322 s.v. חָלַף) or “to cut through” (HALOT 321 s.v. II חלף; see also Judg 5:26; Job 20:24); thus, the lexicons suggest מַחֲלָפִים means “knives” (BDB 322 s.v. מַחֲלָף; HALOT 569 s.v. *מַחֲלָף). The related noun חֲלָפוֹת (khalafot, “knife”) is used in Mishnaic Hebrew (HALOT 321 s.v. II חלף), and חֲלִיפוֹת (khalifot, “knives”) appears in the Talmud. The noun appears in the cognate languages: Ugaritic khlpnm “(“knives”; UT 19) and Syriac khalofta (“shearing knife”; HALOT 321 s.v. II חלף). The Vulgate translated it as “knives,” while the LXX understood it as referring to replacement pieces for the offering basins. The English translations render it variously; some following the Vulgate and others adopting the approach of the LXX: “knives” (KJV, NKJV, NRSV), “censers” (RSV), “duplicates” (NASB), “silver pans” (NIV), “bowls” (TEV), “other dishes” (CEV). Verse 11 lists these twenty-nine objects among the “gold and silver vessels” brought back to Jerusalem for temple worship. The translation above offers the intentionally ambiguous “silver utensils” (the term מַחֲלָפִים [“knives”] would hardly refer to “gold” items, but could refer to “silver items”).

³ sn The parallel text in 2 Sam 24:1 says, “The Lord’s anger again raged against Israel and he incited David against them, saying: ‘Go, count Israel and Judah!’” The version of the incident in the Book of 2 Samuel gives an underlying theological perspective, while the Chronicler simply describes what happened from a human perspective. Many interpreters and translations render the Hebrew שָׂטָן as a proper name here, “Satan” (NEB, NASB, NIV, NRSV). However, the Hebrew term שָׂטָן, which means “adversary,” is used here without the article. Elsewhere when it appears without the article, it refers to a personal or national adversary in the human sphere, the lone exception being Num 22:22, 32, where the angel of the Lord assumes the role of an adversary to Balaam. When referring elsewhere to the spiritual entity known in the NT as Satan, the noun has the article and is used as a title, “the Adversary” (see Job 1:6-9, 12; 2:1-4, 6-7; Zech 3:1-2). In light of usage elsewhere the adversary in 1 Chr 21:1 is likely a human enemy, probably a nearby nation whose hostility against Israel pressured David into numbering the people so he could assess his military strength. For compelling linguistic and literary arguments against taking the noun as a proper name here, see S. Japhet, I & II Chronicles (OTL), 374-75.

² tn Or “next to.” The preposition מִן (min) generally indicates the source of something or separation from something, and so is often rendered “from.” Older translations (KJV, ASV, Douay-Rheims, Young’s, JPS) took the preposition as indicating source: “of the fatness of the earth.” More recent translations (NASB, NIV, ESV, NLV) take it as separative: “away from the fatness.” In Jacob’s blessing the preposition works with the verb “give” and indicates source. In Esau’s blessing the preposition functions in a nominal clause and modifies “your dwelling.” HALOT says that מִן can point “to the place… where something can be found” and thus means “in” in Gen 2:8; Lev 14:41; 2 Sam 5:13; Ezra 1:4; Job 30:30; Isa 5:26; 23:7 (HALOT 597, s.v.). In combination with the verb “to dwell,” the preposition מִן means “by,” “next to,” or “across from” (Ruth 2:14; 1 Sam 20:25; Ezek 16:46; Jonah 4:5). The closest parallel for the noun “dwelling” is Gen 10:30 where מִן as “away from” is not possible (rather “at” or “beginning at.”)

⁵ tn The term הֶבֶל (hevel, “futile”) is repeated five times within the eight words of this verse for emphasis. The noun הֶבֶל is the key word in Ecclesiastes. The root is used in two ways in the OT, literally and figuratively. The literal, concrete sense is used in reference to the wind, man’s transitory breath, evanescent vapor (Isa 57:13; Pss 62:10; 144:4; Prov 21:6; Job 7:16). In this sense, it is often a synonym for “breath” or “wind” (Eccl 1:14; Isa 57:13; Jer 10:14). The literal sense lent itself to metaphorical senses: (1) breath/vapor/wind is nonphysical, evanescent, and lacks concrete substance thus, the connotation “unsubstantial” (Jer 10:15; 16:19; 51:18), “profitless” or “fruitless” (Ps 78:33; Prov 13:11), “worthless” (2 Kgs 17:15; Jer 2:5; 10:3), “pointless” (Prov 21:6), “futile” (Lam 4:17; Eccl 1:2, 14; 2:1, 14-15), (2) breath/vapor/wind is transitory and fleeting—thus, the connotation “fleeting” or “transitory” (Prov 31:30; Eccl 6:12; 7:15; 9:9; 11:10; Job 7:16) and (3) breath/vapor/wind cannot be seen thus, the idea of “obscure,” “dark,” “difficult to understand,” “enigmatic” (Eccl 11:10). See HALOT 236-37 s.v. I הֶבֶל; BDB 210-11 s.v. I הֶבֶל. The metaphorical sense is used with the following synonyms: תֹּהוּ (tohu, “empty, vanity”; Isa 49:4), רִיק (riq, “profitless, useless”; Isa 30:7; Eccl 6:11), and לֹא הוֹעִיל (loʾ hoʿil, “worthless, profitless”; Is 30:6; 57:12; Jer 16:19). It is parallel to “few days” and “[days] which he passes like a shadow” (Eccl 6:12). It is used in reference to youth and vigor (11:10) and life (6:12; 7:15; 9:9), which are “transitory” or “fleeting.” The most common parallels to הֶבֶל in Ecclesiastes are the phrases “chasing after the wind” (רְעוּת רוּחַ, r^eʿut ruakh) in 2:11, 17, 26; 7:14 and “what profit?” (מַה־יִּתְרוֹן, mah yitron) or “no profit” (אֵין יִתְרוֹן, ʾen yitron) in 2:11; 3:19; 6:9. It is used in reference to enigmas in life (6:2; 8:10, 14) and to the future which is obscure (11:8). It is often used in antithesis to terms connoting value: טוֹב (tov, “good, benefit, advantage”) and יֹתְרוֹן (yot^eron, “profit, advantage, gain”). Because the concrete picture of the “wind” lends itself to the figurative connotation “futile,” the motto “This is futile” (זֶה הֶבֶל, zeh hevel) is often used with the metaphor, “like striving after the wind” (רְעוּת רוּחַ, r^eʿut ruakh)—a graphic picture of an expenditure of effort in vain because no one can catch the wind by chasing it (e.g., 1:14, 17; 2:11, 17, 26; 4:4, 6, 16; 6:9). Although it is the key word in Ecclesiastes, it should not be translated the same way in every place.

¹ tc The MT reads שָׁחָה (shakhah) from שׁוּחַ (shuakh) or the biform שָׁחַח (shakhakh): “she sinks down to death her house.” However most English versions take בֵּיתָהּ (betah) “her house” (masculine singular noun with third person feminine singular suffix) as the subject (e.g., KJV, RSV, NASB, NIV, NRSV, CEV): “her house sinks down to death.” The LXX reflects שָׁתָה (shatah) from שִׁית (shit): “She has placed her house near death.” This is a matter of simple orthographic confusion between ח (khet) and ת (tav). The MT preserves the more difficult reading, which is often to be preferred. The question is whether the reading is too difficult because the syntax is unworkable. The MT and LXX both read the verb as Qal perfect third person feminine singular. Contextually the subject would be the “loose woman” of 2:16-17. But the MT’s reading from שׁוּחַ (“to sink down”) does not expect a direct object, leaving no role for the masculine noun “house.” K&D 16:83 suggests that בֵּיתָהּ (“her house”) is a permutative noun that qualifies the subject: “she together with all that belongs to her [her house] sinks down to death” (GKC 425 §131.k). D. Kidner suggests that “her house” is in apposition to “death” (e.g., Job 17:13; 30:23; Prov 9:18; Eccl 12:5), meaning that death is her house: “she sinks down to death, which is her house” (Proverbs [TOTC], 62). However the verb also has to operate in the next line where the verb is understood again though the technique of ellipsis and double duty. The parallelism should expect the same role for “her paths” as for “her house.” But this is unworkable for the second half of the line. Further the picture of “sinking down” in English may be misleading. The Arabic cognate may suggest sinking into the ground, but the Akkadian cognate suggests “crumbling” (of a building) or “wasting away” (of health). The Hebrew root שָׁחַח (shakhakh) seems to mean “crouch down” elsewhere (e.g. Job 38:40; Ps 10:10). The BHS editors attempt to resolve this syntactical problem by suggesting a conjectural emendation of MT בֵּיתָהּ (betah “her house”) to the feminine singular noun נְתִיבָתָהּ (n^etivatah, “her path”) which appears in the plural in 7:25 (though they cite 7:27), to recover a feminine subject for the verb: “her path sinks down to death.” This would solve the problem of subject-verb agreement, but may not resolve whether this verb can really be modified by the prepositional phrase “to death.” It also seems problematic to propose a difficult conjectural emendation for the sake of keeping a syntactically difficult text. Most of the versions follow the MT, trying to make the picture of “sinking down to death” work. However the LXX reading is simple to explain textually (confusion of two similar looking letters) and restores reasonable syntax, although the preposition אֶל (ʾel) is more typical of another verb meaning “to set, to place,” שִׂים (sim).

⁴ tn Or “the beginning of God’s creation”; or “the ruler of God’s creation.” From a linguistic standpoint all three meanings for ἀρχή (archē) are possible. The term is well attested in both LXX (Gen 40:13, 21; 41:13) and intertestamental Jewish literature (2 Macc 4:10, 50) as meaning “ruler, authority” (BDAG 138 s.v. 6). Some have connected this passage to Paul’s statements in Col 1:15, 18 which describe Christ as ἀρχή and πρωτότοκος (prōtotokos; e.g., see R. H. Mounce, Revelation [NICNT], 124) but the term ἀρχή has been understood as either “beginning” or “ruler” in that passage as well. The most compelling connection is to be found in the prologue to John’s Gospel (1:2-4) where the λόγος (logos) is said to be “in the beginning (ἀρχή) with God,” a temporal reference connected with creation, and then v. 3 states that “all things were made through him.” The connection with the original creation suggests the meaning “originator” for ἀρχή here. BDAG 138 s.v. 3 gives the meaning “the first cause” for the word in Rev 3:14, a term that is too philosophical for the general reader, so the translation “originator” was used instead. BDAG also notes, “but the mng. beginning = ‘first created’ is linguistically probable (s. above 1b and Job 40:19; also CBurney, Christ as the ᾿Αρχή of Creation: JTS 27, 1926, 160-77).” Such a meaning is unlikely here, however, since the connections described above are much more probable.

² tn Concerning “Hades” BDAG 19 s.v. ᾅδης 1 and 2 states: “Orig. proper noun, god of the nether world, ‘Hades’, then the nether world, Hades as place of the dead, Ac 2:27, 31 (Ps 16:10; Eccl 9:10; PGM 1, 179; 16, 8; Philo, Mos. 1, 195; Jos., Bell. 1, 596, Ant. 6, 332). Of Jonah’s fish ἐκ τοῦ κατωτάτου ᾅδου. In the depths, contrasted w. heaven ἕως (τοῦ) ᾅδου Mt 11:23; Lk 10:15 (PsSol 15:10; cf.; Is 14:11, 15); ἐν τῷ ᾅδῃ 16:23; ἐν ῝Αιδου ApcPt Rainer. Accessible by gates (but the pl. is also used [e.g. Hom., X., Ael. Aristid. 47, 20 K.=23 p. 450 D.] when only one gate is meant), hence πύλαι ᾅδου (Il. 5, 646; Is 38:10; Wsd 16:13; 3 Macc 5:51; Pss. Sol. 16:2.—Lucian, Menipp. 6 the magicians can open τοῦ ῝Αιδου τὰς πύλας and conduct people in and out safely) Mt 16:18…locked ἔχω τὰς κλεῖς τοῦ θανάτου καὶ τοῦ ᾅδου Rv 1:18 (the genitives are either obj. [Ps.-Apollod. 3, 12, 6, 10 Aeacus, the son of Zeus holds the κλεῖς τοῦ ῝Αιδου; SEG VIII, 574, 3 (III ad) τῷ τὰς κλεῖδας ἔχοντι τῶν καθ᾿ ῝Αιδου (restored)] or possess.; in the latter case death and Hades are personif.; s. 2)…Hades personif.…w. θάνατος (cf. Is 28:15; Job 38:17…) Rv 6:8; 20:13f.”

⁵ sn The tax booth was a booth located at a port or on the edge of a city or town to collect taxes for trade. These taxes were a form of customs duty or toll applied to the movement of goods and produce brought into an area for sale. As such these tolls were a sort of “sales tax” paid by the seller but obviously passed on to the purchaser in the form of increased prices (L&N 57.183). The system as a whole is sometimes referred to as “tax farming” because a contract to collect these taxes for an entire district would be sold to the highest bidder, who would pay up front, hire employees to do the work of collection, and then recoup the investment and overhead by charging commissions on top of the taxes. Although rates and commissions were regulated by law, there was plenty of room for abuse in the system through the subjective valuation of goods by the tax collectors, and even through outright bribery. Tax overseers and their employees were obviously not well liked. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. It was here that Jesus met Levi (also named Matthew [see Matt 9:9]) who, although indirectly employed by the Romans, was probably more directly responsible to Herod Antipas, the tetrarch of Galilee appointed by Rome. It was Levi’s job to collect customs duties for Rome and he was thus despised by his fellow Jews, many of whom would have regarded him as a traitor.

¹ sn The tax booth was a booth located at a port or on the edge of a city or town to collect taxes for trade. These taxes were a form of customs duty or toll applied to the movement of goods and produce brought into an area for sale. As such these tolls were a sort of “sales tax” paid by the seller but obviously passed on to the purchaser in the form of increased prices (L&N 57.183). The system as a whole is sometimes referred to as “tax farming” because a contract to collect these taxes for an entire district would be sold to the highest bidder, who would pay up front, hire employees to do the work of collection, and then recoup the investment and overhead by charging commissions on top of the taxes. Although rates and commissions were regulated by law, there was plenty of room for abuse in the system through the subjective valuation of goods by the tax collectors, and even through outright bribery. Tax overseers and their employees were obviously not well liked. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. It was here that Jesus met Levi (also named Matthew [see Matt 9:9]) who, although indirectly employed by the Romans, was probably more directly responsible to Herod Antipas, the tetrarch of Galilee appointed by Rome. It was Levi’s job to collect customs duties for Rome and he was thus despised by his fellow Jews, many of whom would have regarded him as a traitor.