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Commentary Index | Return to PrayerRequest.com | DownloadInternational Standard Bible Encyclopedia: Custom (1)
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kus´tum (tax): (a) הלך, hălaÌ„kh, , ; the King James Version; (b) בּלו, beloÌ„, , etc.; (c) τελωÌνιον, teloÌ„nion, ; ; , “receipt of custom†the King James Version, the Revised Version (British and American) “place of toll,†the collectors' office; (d) τεÌλος, teÌlos, (the Revised Version (British and American) “tollâ€); ; 1 Macc 11:35 (the Revised Version (British and American) “tollsâ€; compare 1 Macc 10:31). The tax designated by hălaÌ„kh in , etc., is usually taken to mean a road tax, a toll, from root hălaÌ„kh, but compare Winckler, Altorientalische Forschungen, II, 463, which derives from root ilku, a command, a decree, hence, an imposed tax. BeloÌ„ from root yaÌ„bhal is supposed to be a tax on merchandise or produce (as distinguished from “tribute†or the tax on houses, lands and persons), usually paid in kind and levied for the support of the native or provincial government. See Ryle, Cambridge Bible, Ezra-Nehemiah, in the place cited. Telos in New Testament and Macc is an indirect tax farmed out to the publicans.