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Save "Taxes ~ Paying, avoiding, playing the "audit roulette"
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Taxes ~ Paying, avoiding, playing the "audit roulette"

Torah does not deal directly with the idea of taxes being paid to a government, whether secular or religious. It deals with the idea of taxation through the laws of tithing (ma'aser) - this is put in consideration for the Levites, who have no portion in the land and work in the Temple, and orphans and widows. The tithe is similar to the idea of a flat tax rate. The half-shekel is a census tool.

The rabbis will do the move from land based tithing to any source of income.

Another set of laws that are connected to taxes, or at least poverty alleviation, is pe'ah, leket and shichecha.

Definitions
Pe'ah: corner of the field left for the needy to harvest
Leket: crops that are dropped during harvest which are left in the field for the needy
Shichecha: crops that are harvested and bundled, but then forgotten in the field; these are also left for the needy.

For our purposes tithing and pe'ah etc, and taxes are different things. Pe'ah etc are NOT subject to tithing, ie, you have to give those first and then tithe. The Or HaChayim (Chayim Ibn Attar) explicitly says that taxes are like pe'ah. Other authorities, like Moshe Feinstein concur.

The obligation of ma'aser holds after you pay your taxes, particularly if they are held "at the source". Such taxes are to be seen as "not really your money", since they are taken at your paycheck.

The Torah deals with general expectations regarding telling the truth and defrauding.

The question of funding a government for illegitimate actions is also raised in this source sheet.

(כא) וְלִבְנֵ֣י לֵוִ֔י הִנֵּ֥ה נָתַ֛תִּי כָּל־מַֽעֲשֵׂ֥ר בְּיִשְׂרָאֵ֖ל לְנַחֲלָ֑ה חֵ֤לֶף עֲבֹֽדָתָם֙ אֲשֶׁר־הֵ֣ם עֹֽבְדִ֔ים אֶת־עֲבֹדַ֖ת אֹ֥הֶל מוֹעֵֽד׃ (כב) וְלֹא־יִקְרְב֥וּ ע֛וֹד בְּנֵ֥י יִשְׂרָאֵ֖ל אֶל־אֹ֣הֶל מוֹעֵ֑ד לָשֵׂ֥את חֵ֖טְא לָמֽוּת׃ (כג) וְעָבַ֨ד הַלֵּוִ֜י ה֗וּא אֶת־עֲבֹדַת֙ אֹ֣הֶל מוֹעֵ֔ד וְהֵ֖ם יִשְׂא֣וּ עֲוֺנָ֑ם חֻקַּ֤ת עוֹלָם֙ לְדֹרֹ֣תֵיכֶ֔ם וּבְתוֹךְ֙ בְּנֵ֣י יִשְׂרָאֵ֔ל לֹ֥א יִנְחֲל֖וּ נַחֲלָֽה׃ (כד) כִּ֞י אֶת־מַעְשַׂ֣ר בְּנֵֽי־יִשְׂרָאֵ֗ל אֲשֶׁ֨ר יָרִ֤ימוּ לַֽה' תְּרוּמָ֔ה נָתַ֥תִּי לַלְוִיִּ֖ם לְנַחֲלָ֑ה עַל־כֵּן֙ אָמַ֣רְתִּי לָהֶ֔ם בְּתוֹךְ֙ בְּנֵ֣י יִשְׂרָאֵ֔ל לֹ֥א יִנְחֲל֖וּ נַחֲלָֽה׃ (פ) (כה) וַיְדַבֵּ֥ר ה' אֶל־מֹשֶׁ֥ה לֵּאמֹֽר׃ (כו) וְאֶל־הַלְוִיִּ֣ם תְּדַבֵּר֮ וְאָמַרְתָּ֣ אֲלֵקֶם֒ כִּֽי־תִ֠קְחוּ מֵאֵ֨ת בְּנֵֽי־יִשְׂרָאֵ֜ל אֶת־הַֽמַּעֲשֵׂ֗ר אֲשֶׁ֨ר נָתַ֧תִּי לָכֶ֛ם מֵאִתָּ֖ם בְּנַחֲלַתְכֶ֑ם וַהֲרֵמֹתֶ֤ם מִמֶּ֙נּוּ֙ תְּרוּמַ֣ת ה' מַעֲשֵׂ֖ר מִן־הַֽמַּעֲשֵֽׂר׃ (כז) וְנֶחְשַׁ֥ב לָכֶ֖ם תְּרוּמַתְכֶ֑ם כַּדָּגָן֙ מִן־הַגֹּ֔רֶן וְכַֽמְלֵאָ֖ה מִן־הַיָּֽקֶב׃ (כח) כֵּ֣ן תָּרִ֤ימוּ גַם־אַתֶּם֙ תְּרוּמַ֣ת ה' מִכֹּל֙ מַעְשְׂרֹ֣תֵיכֶ֔ם אֲשֶׁ֣ר תִּקְח֔וּ מֵאֵ֖ת בְּנֵ֣י יִשְׂרָאֵ֑ל וּנְתַתֶּ֤ם מִמֶּ֙נּוּ֙ אֶת־תְּרוּמַ֣ת ה' לְאַהֲרֹ֖ן הַכֹּהֵֽן׃ (כט) מִכֹּל֙ מַתְּנֹ֣תֵיכֶ֔ם תָּרִ֕ימוּ אֵ֖ת כָּל־תְּרוּמַ֣ת ה' מִכָּל־חֶלְבּ֔וֹ אֶֽת־מִקְדְּשׁ֖וֹ מִמֶּֽנּוּ׃ (ל) וְאָמַרְתָּ֖ אֲלֵקֶ֑ם בַּהֲרִֽימְכֶ֤ם אֶת־חֶלְבּוֹ֙ מִמֶּ֔נּוּ וְנֶחְשַׁב֙ לַלְוִיִּ֔ם כִּתְבוּאַ֥ת גֹּ֖רֶן וְכִתְבוּאַ֥ת יָֽקֶב׃ (לא) וַאֲכַלְתֶּ֤ם אֹתוֹ֙ בְּכָל־מָק֔וֹם אַתֶּ֖ם וּבֵֽיתְכֶ֑ם כִּֽי־שָׂכָ֥ר הוּא֙ לָכֶ֔ם חֵ֥לֶף עֲבֹֽדַתְכֶ֖ם בְּאֹ֥הֶל מוֹעֵֽד׃ (לב) וְלֹֽא־תִשְׂא֤וּ עָלָיו֙ חֵ֔טְא בַּהֲרִֽימְכֶ֥ם אֶת־חֶלְבּ֖וֹ מִמֶּ֑נּוּ וְאֶת־קָדְשֵׁ֧י בְנֵי־יִשְׂרָאֵ֛ל לֹ֥א תְחַלְּל֖וּ וְלֹ֥א תָמֽוּתוּ׃ (פ)
(21) And to the Levites I hereby give all the tithes in Israel as their share in return for the services that they perform, the services of the Tent of Meeting. (22) Henceforth, Israelites shall not trespass on the Tent of Meeting, and thus incur guilt and die: (23) only Levites shall perform the services of the Tent of Meeting; others would incur guilt. It is the law for all time throughout the ages. But they shall have no territorial share among the Israelites; (24) for it is the tithes set aside by the Israelites as a gift to the LORD that I give to the Levites as their share. Therefore I have said concerning them: They shall have no territorial share among the Israelites. (25) The LORD spoke to Moses, saying: (26) Speak to the Levites and say to them: When you receive from the Israelites their tithes, which I have assigned to you as your share, you shall set aside from them one-tenth of the tithe as a gift to the LORD. (27) This shall be accounted to you as your gift. As with the new grain from the threshing floor or the flow from the vat, (28) so shall you on your part set aside a gift for the LORD from all the tithes that you receive from the Israelites; and from them you shall bring the gift for the LORD to Aaron the priest. (29) You shall set aside all gifts due to the LORD from everything that is donated to you, from each thing its best portion, the part thereof that is to be consecrated. (30) Say to them further: When you have removed the best part from it, you Levites may consider it the same as the yield of threshing floor or vat. (31) You and your households may eat it anywhere, for it is your recompense for your services in the Tent of Meeting. (32) You will incur no guilt through it, once you have removed the best part from it; but you must not profane the sacred donations of the Israelites, lest you die.
(כב) עַשֵּׂ֣ר תְּעַשֵּׂ֔ר אֵ֖ת כָּל־תְּבוּאַ֣ת זַרְעֶ֑ךָ הַיֹּצֵ֥א הַשָּׂדֶ֖ה שָׁנָ֥ה שָׁנָֽה׃ (כג) וְאָכַלְתָּ֞ לִפְנֵ֣י ׀ ה' אֱלֹקֶ֗יךָ בַּמָּק֣וֹם אֲשֶׁר־יִבְחַר֮ לְשַׁכֵּ֣ן שְׁמ֣וֹ שָׁם֒ מַעְשַׂ֤ר דְּגָֽנְךָ֙ תִּֽירֹשְׁךָ֣ וְיִצְהָרֶ֔ךָ וּבְכֹרֹ֥ת בְּקָרְךָ֖ וְצֹאנֶ֑ךָ לְמַ֣עַן תִּלְמַ֗ד לְיִרְאָ֛ה אֶת־ה' אֱלֹקֶ֖יךָ כָּל־הַיָּמִֽים׃ (כד) וְכִֽי־יִרְבֶּ֨ה מִמְּךָ֜ הַדֶּ֗רֶךְ כִּ֣י לֹ֣א תוּכַ֘ל שְׂאֵתוֹ֒ כִּֽי־יִרְחַ֤ק מִמְּךָ֙ הַמָּק֔וֹם אֲשֶׁ֤ר יִבְחַר֙ ה' אֱלֹקֶ֔יךָ לָשׂ֥וּם שְׁמ֖וֹ שָׁ֑ם כִּ֥י יְבָרֶכְךָ֖ ה' אֱלֹהֶֽיךָ׃ (כה) וְנָתַתָּ֖ה בַּכָּ֑סֶף וְצַרְתָּ֤ הַכֶּ֙סֶף֙ בְּיָ֣דְךָ֔ וְהָֽלַכְתָּ֙ אֶל־הַמָּק֔וֹם אֲשֶׁ֥ר יִבְחַ֛ר ה' אֱלֹקֶ֖יךָ בּֽוֹ׃ (כו) וְנָתַתָּ֣ה הַכֶּ֡סֶף בְּכֹל֩ אֲשֶׁר־תְּאַוֶּ֨ה נַפְשְׁךָ֜ בַּבָּקָ֣ר וּבַצֹּ֗אן וּבַיַּ֙יִן֙ וּבַשֵּׁכָ֔ר וּבְכֹ֛ל אֲשֶׁ֥ר תִּֽשְׁאָלְךָ֖ נַפְשֶׁ֑ךָ וְאָכַ֣לְתָּ שָּׁ֗ם לִפְנֵי֙ ה' אֱלֹקֶ֔יךָ וְשָׂמַחְתָּ֖ אַתָּ֥ה וּבֵיתֶֽךָ׃ (כז) וְהַלֵּוִ֥י אֲשֶׁר־בִּשְׁעָרֶ֖יךָ לֹ֣א תַֽעַזְבֶ֑נּוּ כִּ֣י אֵ֥ין ל֛וֹ חֵ֥לֶק וְנַחֲלָ֖ה עִמָּֽךְ׃ (ס) (כח) מִקְצֵ֣ה ׀ שָׁלֹ֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כָּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ׃ (כט) וּבָ֣א הַלֵּוִ֡י כִּ֣י אֵֽין־לוֹ֩ חֵ֨לֶק וְנַחֲלָ֜ה עִמָּ֗ךְ וְ֠הַגֵּר וְהַיָּת֤וֹם וְהָֽאַלְמָנָה֙ אֲשֶׁ֣ר בִּשְׁעָרֶ֔יךָ וְאָכְל֖וּ וְשָׂבֵ֑עוּ לְמַ֤עַן יְבָרֶכְךָ֙ ה' אֱלֹקֶ֔יךָ בְּכָל־מַעֲשֵׂ֥ה יָדְךָ֖ אֲשֶׁ֥ר תַּעֲשֶֽׂה׃ (ס)
(22) You shall set aside every year a tenth part of all the yield of your sowing that is brought from the field. (23) You shall consume the tithes of your new grain and wine and oil, and the firstlings of your herds and flocks, in the presence of the LORD your God, in the place where He will choose to establish His name, so that you may learn to revere the LORD your God forever. (24) Should the distance be too great for you, should you be unable to transport them, because the place where the LORD your God has chosen to establish His name is far from you and because the LORD your God has blessed you, (25) you may convert them into money. Wrap up the money and take it with you to the place that the LORD your God has chosen, (26) and spend the money on anything you want—cattle, sheep, wine, or other intoxicant, or anything you may desire. And you shall feast there, in the presence of the LORD your God, and rejoice with your household. (27) But do not neglect the Levite in your community, for he has no hereditary portion as you have. (28) Every third year you shall bring out the full tithe of your yield of that year, but leave it within your settlements. (29) Then the Levite, who has no hereditary portion as you have, and the stranger, the fatherless, and the widow in your settlements shall come and eat their fill, so that the LORD your God may bless you in all the enterprises you undertake.
(יב) כִּ֣י תְכַלֶּ֞ה לַ֠עְשֵׂר אֶת־כָּל־מַעְשַׂ֧ר תְּבוּאָתְךָ֛ בַּשָּׁנָ֥ה הַשְּׁלִישִׁ֖ת שְׁנַ֣ת הַֽמַּעֲשֵׂ֑ר וְנָתַתָּ֣ה לַלֵּוִ֗י לַגֵּר֙ לַיָּת֣וֹם וְלָֽאַלְמָנָ֔ה וְאָכְל֥וּ בִשְׁעָרֶ֖יךָ וְשָׂבֵֽעוּ׃ (יג) וְאָמַרְתָּ֡ לִפְנֵי֩ ה' אֱלֹקֶ֜יךָ בִּעַ֧רְתִּי הַקֹּ֣דֶשׁ מִן־הַבַּ֗יִת וְגַ֨ם נְתַתִּ֤יו לַלֵּוִי֙ וְלַגֵּר֙ לַיָּת֣וֹם וְלָאַלְמָנָ֔ה כְּכָל־מִצְוָתְךָ֖ אֲשֶׁ֣ר צִוִּיתָ֑נִי לֹֽא־עָבַ֥רְתִּי מִמִּצְוֺתֶ֖יךָ וְלֹ֥א שָׁכָֽחְתִּי׃
(12) When you have set aside in full the tenth part of your yield—in the third year, the year of the tithe—and have given it to the Levite, the stranger, the fatherless, and the widow, that they may eat their fill in your settlements, (13) you shall declare before the LORD your God: “I have cleared out the consecrated portion from the house; and I have given it to the Levite, the stranger, the fatherless, and the widow, just as You commanded me; I have neither transgressed nor neglected any of Your commandments:

Background on Tithing

A tenth of the remainder of the yield, known as maaser rishon, ‘the first tithe,’ is then separated and given to a Levite. The Levite, in turn, separates a tenth of his tithe and this, known as terumat maaser, is given to a Kohen to be treated with the same degree of sanctity as the original terumah, The portion given to the Levite has no sanctity and may be eaten by an ordinary Israelite.

The farmer separates a tenth of the reminder of his yield, known as maser sheni, ‘the second tithe.’ This has to be taken to Jerusalem and consumed there in a spirit of sanctity. If it is too difficult to take the second tithe to Jerusalem, it can be redeemed by substituting for it a sum of money which is then taken to Jerusalem and food and drink purchased with it to be consumed there.

However, every third and sixth year of the cycle culminating in the Sabbatical year, the second tithe is given to the poor and is known as maaser ani, ‘poor man’s tithe.’

There is discussion whether you are obligated under the Torah, under the rabbis or under a minhag regarding tithing your monetary income. Those who hold by the latter affirm that "minhag kehalachah" and "al titosh torat imecha" - meaning, the degree or weight of the obligation might be different, but the action is still the same. The Vilna Ga'on holds that the tithe is actually 20%. Both him and Ovadia Bartinoro/Bartenura hold that it is an obligation mide'oraita, ie, explicit in the Torah.

(ט) וּֽבְקֻצְרְכֶם֙ אֶת־קְצִ֣יר אַרְצְכֶ֔ם לֹ֧א תְכַלֶּ֛ה פְּאַ֥ת שָׂדְךָ֖ לִקְצֹ֑ר וְלֶ֥קֶט קְצִֽירְךָ֖ לֹ֥א תְלַקֵּֽט׃ (י) וְכַרְמְךָ֙ לֹ֣א תְעוֹלֵ֔ל וּפֶ֥רֶט כַּרְמְךָ֖ לֹ֣א תְלַקֵּ֑ט לֶֽעָנִ֤י וְלַגֵּר֙ תַּעֲזֹ֣ב אֹתָ֔ם אֲנִ֖י ה' אֱלֹהֵיכֶֽם׃ (יא) לֹ֖א תִּגְנֹ֑בוּ וְלֹא־תְכַחֲשׁ֥וּ וְלֹֽא־תְשַׁקְּר֖וּ אִ֥ישׁ בַּעֲמִיתֽוֹ׃
(9) When you reap the harvest of your land, you shall not reap all the way to the edges of your field, or gather the gleanings of your harvest. (10) You shall not pick your vineyard bare, or gather the fallen fruit of your vineyard; you shall leave them for the poor and the stranger: I the LORD am your God. (11) You shall not steal; you shall not deal deceitfully or falsely with one another.
(יז) לֹ֣א תַטֶּ֔ה מִשְׁפַּ֖ט גֵּ֣ר יָת֑וֹם וְלֹ֣א תַחֲבֹ֔ל בֶּ֖גֶד אַלְמָנָֽה׃ (יח) וְזָכַרְתָּ֗ כִּ֣י עֶ֤בֶד הָיִ֙יתָ֙ בְּמִצְרַ֔יִם וַֽיִּפְדְּךָ֛ ה' אֱלֹקֶ֖יךָ מִשָּׁ֑ם עַל־כֵּ֞ן אָנֹכִ֤י מְצַוְּךָ֙ לַעֲשׂ֔וֹת אֶת־הַדָּבָ֖ר הַזֶּֽה׃ (ס) (יט) כִּ֣י תִקְצֹר֩ קְצִֽירְךָ֨ בְשָׂדֶ֜ךָ וְשָֽׁכַחְתָּ֧ עֹ֣מֶר בַּשָּׂדֶ֗ה לֹ֤א תָשׁוּב֙ לְקַחְתּ֔וֹ לַגֵּ֛ר לַיָּת֥וֹם וְלָאַלְמָנָ֖ה יִהְיֶ֑ה לְמַ֤עַן יְבָרֶכְךָ֙ ה' אֱלֹקֶ֔יךָ בְּכֹ֖ל מַעֲשֵׂ֥ה יָדֶֽיךָ׃ (כ) כִּ֤י תַחְבֹּט֙ זֵֽיתְךָ֔ לֹ֥א תְפָאֵ֖ר אַחֲרֶ֑יךָ לַגֵּ֛ר לַיָּת֥וֹם וְלָאַלְמָנָ֖ה יִהְיֶֽה׃ (ס) (כא) כִּ֤י תִבְצֹר֙ כַּרְמְךָ֔ לֹ֥א תְעוֹלֵ֖ל אַחֲרֶ֑יךָ לַגֵּ֛ר לַיָּת֥וֹם וְלָאַלְמָנָ֖ה יִהְיֶֽה׃ (כב) וְזָ֣כַרְתָּ֔ כִּי־עֶ֥בֶד הָיִ֖יתָ בְּאֶ֣רֶץ מִצְרָ֑יִם עַל־כֵּ֞ן אָנֹכִ֤י מְצַוְּךָ֙ לַעֲשׂ֔וֹת אֶת־הַדָּבָ֖ר הַזֶּֽה׃ (ס)
(17) You shall not subvert the rights of the stranger or the fatherless; you shall not take a widow’s garment in pawn. (18) Remember that you were a slave in Egypt and that the LORD your God redeemed you from there; therefore do I enjoin you to observe this commandment. (19) When you reap the harvest in your field and overlook a sheaf in the field, do not turn back to get it; it shall go to the stranger, the fatherless, and the widow—in order that the LORD your God may bless you in all your undertakings. (20) When you beat down the fruit of your olive trees, do not go over them again; that shall go to the stranger, the fatherless, and the widow. (21) When you gather the grapes of your vineyard, do not pick it over again; that shall go to the stranger, the fatherless, and the widow. (22) Always remember that you were a slave in the land of Egypt; therefore do I enjoin you to observe this commandment.

(א) אלו דברים שאין להם שיעור הפאה. והבכורים. והראיון. וגמילות חסדים ותלמוד תורה. אלו דברים שאדם אוכל פירותיהן בעולם הזה והקרן קיימת לו לעולם הבא. כיבוד אב ואם וגמילות חסדים והבאת שלום בין אדם לחבירו ותלמוד תורה כנגד כולם:

(ב) אין פוחתין לפאה מששים. ואף על פי שאמרו אין לפאה שיעור. הכל לפי גודל השדה ולפי רוב העניים ולפי רוב הענוה:

(1) These are the things that have no measure: Peah [corner of the field which, while harvesting, must be left for the poor], Bikurim [First-fruits that must be brought to the Temple and given to the priest], the appearance-sacrifice [brought to the Temple on Pilgrimage Festivals], acts of kindness, and the study of the Torah. These are things the fruits of which a man enjoys in this world, while the principal remains for him in the World to Come: Honoring one's father and mother, acts of kindness, and bringing peace between a man and his fellow. But the study of Torah is equal to them all.

(2) One should not make the Peah less than one-sixtieth [of the entire crop]. And although they [the Sages] say that there is no definite amount given for Peah, it is all based upon the size of the field and upon the number of poor [who will be collecting it] and upon the abundance of the crop.

() [א] "וכי תזבחו זבח שלמים לה' לרצונכם תזבחוהו ביום זבחכם יאכל וממחרת" שאין תלמוד לומר!? אלא אם אינו ענין לאכילה תנהו ענין לזביחה-- אף תחילת זבחכם לא יהיה אלא על מנת לאכול לב' ימים.

() [ב] אין לי אלא שלמים. מנין לכל הנאכלים לשני ימים שלא תהיה זביחתו אלא על מנת לאכול לשני ימים? תלמוד לומר "וכי תזבחו...שלמים" "וכי תזבחו זבח"-- לרבות זבחים הנאכלים לב' ימים שלא תהא זביחתן אלא על מנת לאכול לשני ימים.

() [ג] 'תזבח' "תזבחהו"-- אין שוחטין שני ראשים בבת אחת.

() [ד] "ואם האכל יאכל ביום השלישי פגול הוא לא ירצה" שאין תלמוד לומר!? אלא אם אינו ענין לחוץ לזמנו, תנהו ענין חוץ למקומו.

() [ה] "ואוכליו עונו ישא כי את קדש ה' חלל ונכרת"-- זה בנין אב, כל שהוא קדש חייבים עליו כרת.

() [ו] "ובקצרכם"-- פרט לשקצרוהו הלסטים, קירסמוה נמלים, שברתה הרוח או בהמה. "ובקצרכם"-- פרט לשקצרוה עכו"ם (ס"א גויים). מיכן אמרו: עכו"ם (ס"א נכרי) שקצר שדהו ואחר כך נתגייר-- פטור מן הלקט והשכחה והפאה. ור' יהודה מחייב בשכחה שאין שכחה אלא בשעת העימור.

() [ז] אין לי אלא קוצר. תולש מנין? תלמוד לומר "לקצור". קוטף מנין? תלמוד לומר (ויקרא כג, כב) "בקצרך". אין לי אלא תבואה. קטניות מנין? תלמוד לומר "ארצכם". אילנות מנין? תלמוד לומר "שדך". יכול הירק והקשואים והדלועים והאבטיחים והמלפפנות הכל בכלל? תלמוד לומר "קציר"-- מה קציר מיוחד שהוא אוכל ונשמר וגידולו מן הארץ ולקיטתו כאחד ומכניסו לקיום. יצאו ירקות שאף על פי שלקיטתן כאחת אבל אין מכניסן לקיום. [יצאו התאנים שאף על פי שמכניסן לקיום אבל אין לקיטתן כאחת]. והתבואה והקטניות בכלל זה.

() [ח] ובאילן: האוג והחרובין, האגוזים והשקדים, הגפנים והרמונים, הזיתים והתמרים חייבים בפאה.

() [ט] "לא תכלה פאת שדך"-- אין פאה אלא מחמת הכילוי, ואין פאה אלא שיש לו שם, ואין פאה אלא בסוף. מיכן אמרו: נתן בין בתחלה בין באמצע-- הרי זו פאה, ובלבד שלא יפחות באחרונה אחד מששים.

() [י] וכן היה ר' שמעון אומר בשביל ארבעה דברים אמרו לא יתן אדם פאה אלא בסוף שדהו: מפני גזל עניים, מפני ביטול עניים, ומפני מראית העין, ומשום שאמרה תורה "לא תכלה פאת שדך". מפני גזל עניים כיצד? שלא יראה האדם שעה פנויה ויאמר לקרובו העני "בוא וטול לך פאה" מפני ביטול עניים כיצד? שלא יהיו עניים יושבים ומשמרים כל היום ואומרים "עכשיו הוא נותן פאה" אלא ילכו וילקטו בשדה אחרת ויבואו בשעת הכילוי. מפני מראית העין כיצד? שלא יהיו העוברים והשבים אומרים "ראו איך קצר איש פלוני את שדהו ולא הניח פאה לעניים" ומשום שאמרה תורה "לא תכלה פאת שדך"

() [יא] "שדך"-- ולא שדה אחרים. ר' שמעון בן יהודה אומר משום ר' שמעון "שדך" ולא שותף עם העכו"ם (ס"א הגוי). "שדך"-- לחייב על כל שדה ושדה.

6) (19:9) ("And when you cut the harvest of your land, do not end off the corner of your field to cut it; and the gleaning of your harvest, you shall not gather.") "and when you cut": "And when you cut": to exclude cutting by thieves, nibbling by ants, or breaking by wind or beast. "And when you cut": to exclude cutting by gentiles — whence it was ruled: If a gentile harvested his field and then became a proselyte, he is exempt from (the laws of) leket (the poor man's share), shikchah (forgotten sheaves), and peah (the corner of the field). R. Yehudah makes him liable for shikchah, shikchah obtaining only at the time of the sheaving.

(NaN) 7) This tells me only of cutting. Whence do I derive the same for tearing? From "to cut," (the repetition connoting extension of inclusion). Whence do I derive uprooting? From "your harvest." This tells me only of grain. Whence do I derive (for inclusion) beans? From "your land" (all that is in your land). Whence do I derive trees? From "your field." I might think that greens and cucumbers and gourds and melons, and cucumber-melons are all included. It is, therefore, written "harvest." Just as "harvest" connotes what is edible, and guarded (to exclude what is hefker [ownerless]), and growing from the ground, and gathered at one time, and stored for preservation — to exclude greens, which though they are gathered at one time, are not stored for preservation; to exclude figs, which, although they are stored for preservation, are not gathered at one time. And grain and beans are included in the general rule.

(NaN) 8) And, in trees, red berries (of the summac tree), and carobs, and nuts, and almonds, and grapes, and pomegranates, and olives, and dates are subject to peah, (being included in the general rule).

(NaN) 9) "Do not end off the corner of your field": Peah is a function of ending (even if he ended in the middle of the field), and there is no peah without a name (i.e., without his calling it "peah"), and peah (is given) only from the end (of his field). From here they ruled: If he gave (i.e., if he called it "peah") in the beginning or in the middle (of the harvest) it is peah, so long as he does not give less than one-sixtieth at the end.

(NaN) 10) And this is what R. Shimon was wont to say: For four reasons the Torah dictated not ending off the end of his field (as opposed to some other portion): So that the poor not be cheated (by his favoring one of his own kinsmen before they are aware that he has left something over); so that the (time) of the poor not be wasted (in waiting to see which portion will be left over); so that he not leave himself open to suspicion (of not having set aside peah); and so that he not be in violation of "Do not end off the corner of your field." "so that the poor not be cheated": so that a man not wait for an opportune time (when other poor men are not around) and tell his poor kinsman: "Come and take peah for yourself."; "so that the (time) of the poor not be wasted": so that the poor not sit and wait the whole day, saying "Now he will give peah"; but they will go to glean in a different field, and return at the time of the ending. "so that he not leave himself open to suspicion": so that the passersby not say: "See how this man has harvested his field and not left over peah for the poor!"; "and so that he not be in violation of 'Do not end off the corner of your field'": (by telling people that he has left over peah somewhere else in the field.)

(NaN) 11) "your field": and not the field of others (i.e., If he harvests the field of gentiles, he is exempted from peah et al. R. Shimon b. Yehudah says in the name of R. Shimon: "your field": and not if he (has a field) in partnership with a gentile. "your field": to make him liable (for peah) for each one of his fields.

Jewish law does give higher priority to helping one’s relatives than to helping others, yet some aspects of tzedakah need to be kept open for all of the poor, lest those without families go unsupported.

Historical background for Mishnah/Talmud: Taxes in Roman times

The Fiscus Iudaicus (Latin: "Jewish tax") was a tax collecting agency instituted to collect the tax imposed on Jews in the Roman Empire after the destruction of the Temple of Jerusalem in 70 CE in favor of the temple of Jupiter Capitolinus in Rome.

The tax was initially imposed by Roman Emperor Vespasian as one of the measures against Jews as a result of the First Roman-Jewish War of 66–73 CE. Vespasian imposed the tax in the aftermath of the Jewish revolt (Josephus BJ 7. 218; Dio Cassius 65.7.2). The tax was imposed on all Jews throughout the empire, not just on those who took part in the revolt against Rome. The tax was imposed after the destruction of the Second Temple in 70 CE in place of the tithes paid by Jews towards the upkeep of the Temple. The amount levied was two denarii, equivalent to the one-half of a shekel that observant Jews had previously paid for the upkeep of the Temple of Jerusalem (Exodus 30:13). The tax was to go instead to the Temple of Capitoline Jupiter, the major center of ancient Roman religion. The fiscus iudaicus was a humiliation for the Jews: they were now supporting the temple of "avodah zarah", idolatry. In Rome, a special procurator known as procurator ad capitularia iudaeorum was responsible for the collection of the tax. Only those who had abandoned Judaism were exempt from paying it.

קיבוץ גייסות צדקה (מעשה) פרנס סימן: אמר רבי יוחנן גדול יום הגשמים כיום קבוץ גליות שנאמר (תהלים קכו, ד) שובה ה' את שביתנו כאפיקים בנגב ואין אפיקים אלא מטר שנאמר (שמואל ב כב, טז) ויראו אפיקי ים ואמר רבי יוחנן גדול יום הגשמים שאפילו גייסות פוסקות בו שנאמר (תהלים סה, יא) תלמיה רוה נחת גדודיה ואמר רבי יוחנן אין הגשמים נעצרין אלא בשביל פוסקי צדקה ברבים ואין נותנין שנאמר (משלי כה, יד) נשיאים ורוח וגשם אין איש מתהלל במתת שקר וא"ר יוחנן מאי דכתיב (דברים יד, כב) עשר תעשר עשר בשביל שתתעשר אשכחיה ר' יוחנן לינוקא דריש לקיש אמר ליה אימא לי פסוקיך א"ל עשר תעשר א"ל ומאי עשר תעשר א"ל עשר בשביל שתתעשר אמר ליה מנא לך א"ל זיל נסי אמר ליה ומי שרי לנסוייה להקב"ה והכתיב (דברים ו, טז) לא תנסו את ה' א"ל הכי אמר רבי הושעיא חוץ מזו שנאמר (מלאכי ג, י) הביאו את כל המעשר אל בית האוצר ויהי טרף בביתי ובחנוני נא בזאת אמר ה' צבאות אם לא אפתח לכם את ארובות השמים והריקותי לכם ברכה עד בלי די

The Gemara cites five statements of Rabbi Yoḥanan, in accordance with the following mnemonic: Ingathering; armies; charity; tithe; sustainer. Rabbi Yoḥanan said: The day of the rains is as great as the day of the ingathering of the exiles, as it is stated: “Turn our captivity, O Lord, as the streams in the dry land” (Psalms 126:4), and “streams” means nothing other than rain, as it is stated: “And the streams of the sea appeared” (II Samuel 22:16). And Rabbi Yoḥanan said: The day of the rains is great, as even armies stop fighting on it due to the rain and mud. As it is stated: “Watering its ridges abundantly; settling down its furrows [gedudeha]” (Psalms 65:11). As the word gedudim can mean both furrows or armies and is spelled identically with each meaning, this alludes to the idea that during the rainy season soldiers become entrenched in place. And Rabbi Yoḥanan further said: Rain is withheld only due to those who pledge charity in public but do not give it, as it is stated: “As vapors and wind without rain, so is he who boasts of a false gift” (Proverbs 25:14). And Rabbi Yoḥanan said: What is the meaning of that which is written: “A tithe shall you tithe [te’aser]” (Deuteronomy 14:22)? This phrase can be interpreted homiletically: Take a tithe [asser] so that you will become wealthy [titasher], in the merit of the mitzva. Rabbi Yoḥanan found the young son of Reish Lakish. He said to the boy: Recite to me your verse, i.e., the verse you studied today in school. The boy said to him: “A tithe shall you tithe.” The boy further said to Rabbi Yoḥanan: But what is the meaning of this phrase: “A tithe shall you tithe”? Rabbi Yoḥanan said to him: The verse means: Take a tithe so that you will become wealthy. The boy said to Rabbi Yoḥanan: From where do you derive that this is so? Rabbi Yoḥanan said to him: Go and test it. The boy said to him: And is it permitted to test the Holy One, Blessed be He? But isn’t it written: “You shall not test the Lord your God” (Deuteronomy 6:16)? Rabbi Yoḥanan said to the boy that Rabbi Hoshaya said as follows: It is prohibited to test God in any way, except in this case of tithes, as it is stated: “Bring the whole tithe into the storeroom, that there may be food in My house, and test Me now by this, said the Lord of hosts, if I will not open for you the windows of heaven, and pour out for you a blessing that there shall be more than sufficiency” (Malachi 3:10).

ורמינהי הרי שאנסו בית המלך גורנו אם בחובו חייב לעשר אם באנפרות פטור מלעשר

And yet [it] was taught in a baraita: With regard to a case where the household of the king seized one’s threshing floor by force, if they took it for payment of his debt to the king, then he is obligated to tithe in order to render fit for consumption the grain that they seized. The reason for this is because if he were not to tithe it, it would be considered as if he paid a debt using tithe. If they engaged in unjust seizure [anparot] then he is exempt from tithing. This baraita indicates that an item taken for payment of a debt is akin to a sale, so why should the slave taken in payment of the debt not be emancipated?

עשר תעשר. הכי איתא בסיפרי עשר תעשר את כל תבואת זרעך היוצא השדה שנה שנה אין לי אלא תבואת זרעך שחייב במעשר רבית ופרקמטיא וכל שאר רווחים מנין ת"ל את כל דהוה מצי למימר את תבואתך מאי כל לרבות רבית ופרקמטיא וכל דבר שמרויח בו והכי נמי איכא בהגדה היוצא השדה שנה [שנה] כלומר אם לא תעשר שדך כהוגן לא יהיה לך אלא היוצא מן השדה כלומר לא יעשה שדך אלא כפי מעשרות שהיו קודם לכן דהיינו היוצא מן השדה כלומר מה שהיית רגיל להוציא למעשר מן השדה ומעשה באדם אחד שהיה עשיר והיה לו שדה שעשתה אלף כור והיה אותו עשיר נוטל ק' כורין למעשר ומפריש כל שנה ושנה וכן עשה כל ימיו כשחלה למות קרא לבנו ואמר לו בני דע ששדה זו שאני מוריש לך עושה בכל שנה ושנה אלף כורין הזהר שתפריש ק' כורין כאשר עשיתי ומת אותו האיש ועמד הבן במקומו ועשה השדה אלף כורין כאשר היה עושה בחיי האב והפריש ממנה ק' כורין בשנה שניה נסתכל וראה הבן שמעשר היה דבר גדול ואמר שלא יפריש לשנה אחרת נתמעט השדה ולא עשה כי אם מאה כורין נצטער עליו ושמעו קרוביו שכך מיעט ולא הפריש מעשר באו כולם אצלו מלובשים לבנים ושמחים אמר להם כמדומה לי שאתם שמחים בקלקלתי אמרו לו נצטער עליך כי גרמת לך כל הרעה הזאת ומפני מה לא הפרשת מעשר כראוי היטב בא וראה כי מתחלה כשבא השדה לידך היית בעל הבית והקב"ה כהן שהיה המעשר חלקו ליתן לעניים ועכשיו שלא הפרשת חלקו לו היה הקב"ה בעל הבית ואתה כהן שאין שדך עושה מה שהיה עושה מתחלה אלף כורין והפריש לך מאה כורין והיינו דכתיב (במדבר ה) ואיש את קדשיו לו יהיו כלומר כשאינו מפריש כהוגן לא יהיה לו אלא הקדשים כלומר המעשר ועל זה אמרו חכמים המעכב מעשרותיו לסוף בא שלא יהיה לו אלא אחד מעשר כדכתיב (ישעיהו ה) וזרע חומר יעשה איפה דהיינו המעשר דאיפה ג' סאין ובחומר יש (לו) ל' סאין וכן כתיב כי עשרת צמדי כרם יעשו בת אחת וה"ר נתן האופניא"ל פי' היוצא מן השדה כלומר ואם לאו שאין אתה מפריש העישור יהיה לאותו היוצא לשדה דהיינו עשו הרשע כלומר שיקחוהו העובדי כוכבים:

You shall set aside a tenth part - This is what is written in the Sifri: "You shall set aside a tenth part of all the yield of your sowing that is brought from the field every year" (Deut. 14:22) [from a superficial reading] I can only find that one is obligated to tithe the yield of sowing, from where do I know that he is obligated on tithing also on interest and merchandise and all other types of gain? The text says "all" - it could have said simply "the yield of your sowing", why [does it have the word] "all"? To include interest and merchandise and all other types of ways of gain. And this too is in the Hagadah (?): "that is brought from the field every year" - that is to say if you don't tithe your field properly, you will be left only with "what comes from the field", meaning, your field only produces according to the tithes that were taken previously, therefore, "what comes from the field" - that is to say what you were used to take to tithing from the field. A story: a certain rich man who had a field that produced a thousand kor, and that same rich man gave 100 kor for tithes, and he separated this every year, and did so all his days. When he got sick to the point of dying he called his son and said to him: 'my son, know that this field that I am giving you for inheritance gives a thousand kor every year, make sure that you will separate 100 kor as I did'. Then he died. His son stood on his place and the field produced a thousand kor as it did when the father was alive, and [the son] separated 100 kor. In the second year the son looked and understood that tithing was a great thing. He said: 'We will not separate for the next year' And the field diminished [its production] and produced only 100 kor. He was disappointed, and his relatives heard that the field diminished and that he did not separate the tithes. They all came together near him, wearing white and happy. He said to them: 'I am under the impression that you are happy with my disgrace.' They said to him: 'We are disappointed in you since you brought upon yourself all this disgrace, and why did you not separate the tithe as it would have been right to do? Come and see that in the beginning, when the field first came to your hands,you were the owner of the house and the Holy One of Blessing was your kohen, whose part [in your field] was the tithe to be given to the poor and now that you didn't separate the part of the Holy One of Blessing, the Holy One is the master of the house and you are His kohen, in that your field will not do the thousand kor it did in the beginning, when you did separate the 100 kor. And this is why it's written "to each man his holy things will be his [and whatever he gives to the kohen will be his]" (Numbers 5:10) - that is to say, when he does not separate as appropriate the only thing that will be his is his holy portion, that is, the tithe. And on this our sages said: 'the one who delays his tithes will in the end have only one tithe, as it is written '[For ten acres of vineyard shall yield one bat] the seed of a homer will yield an ephah' (Isaiah 5:10). The tithe of an ephah is is three se'ahs and in a homer there are thirty se'ahs and it is written 'For ten acres of vineyard shall yield one bat' and Rav Natan Haophaniel (?) explains 'what comes out of the field' that is - if not, if you do not separate the tenth will be for the one that comes out to the field, which is, the wicked Esav, which is: the idolaters will get it.
Truth telling, bribes, falsehood
(ו) לֹ֥א תַטֶּ֛ה מִשְׁפַּ֥ט אֶבְיֹנְךָ֖ בְּרִיבֽוֹ׃ (ז) מִדְּבַר־שֶׁ֖קֶר תִּרְחָ֑ק וְנָקִ֤י וְצַדִּיק֙ אַֽל־תַּהֲרֹ֔ג כִּ֥י לֹא־אַצְדִּ֖יק רָשָֽׁע׃ (ח) וְשֹׁ֖חַד לֹ֣א תִקָּ֑ח כִּ֤י הַשֹּׁ֙חַד֙ יְעַוֵּ֣ר פִּקְחִ֔ים וִֽיסַלֵּ֖ף דִּבְרֵ֥י צַדִּיקִֽים׃

(6) You shall not subvert the rights of your needy in their disputes. (7) Keep far from a false charge; do not bring death on those who are innocent and in the right, for I will not acquit the wrongdoer. (8) Do not take bribes, for bribes blind the clear-sighted and upset the pleas of those who are in the right.

(יא) לֹ֖א תִּגְנֹ֑בוּ וְלֹא־תְכַחֲשׁ֥וּ וְלֹֽא־תְשַׁקְּר֖וּ אִ֥ישׁ בַּעֲמִיתֽוֹ׃ (יב) וְלֹֽא־תִשָּׁבְע֥וּ בִשְׁמִ֖י לַשָּׁ֑קֶר וְחִלַּלְתָּ֛ אֶת־שֵׁ֥ם אֱלֹקֶ֖יךָ אֲנִ֥י ה' (יג) לֹֽא־תַעֲשֹׁ֥ק אֶת־רֵֽעֲךָ֖ וְלֹ֣א תִגְזֹ֑ל לֹֽא־תָלִ֞ין פְּעֻלַּ֥ת שָׂכִ֛יר אִתְּךָ֖ עַד־בֹּֽקֶר׃ (יד) לֹא־תְקַלֵּ֣ל חֵרֵ֔שׁ וְלִפְנֵ֣י עִוֵּ֔ר לֹ֥א תִתֵּ֖ן מִכְשֹׁ֑ל וְיָרֵ֥אתָ מֵּאֱלֹקֶ֖יךָ אֲנִ֥י ה'
(11) You shall not steal; you shall not deal deceitfully or falsely with one another. (12) You shall not swear falsely by My name, profaning the name of your God: I am the LORD. (13) You shall not defraud your fellow. You shall not commit robbery. The wages of a laborer shall not remain with you until morning. (14) You shall not insult the deaf, or place a stumbling block before the blind. You shall fear your God: I am the LORD.
(יח) אָר֕וּר מַשְׁגֶּ֥ה עִוֵּ֖ר בַּדָּ֑רֶךְ וְאָמַ֥ר כָּל־הָעָ֖ם אָמֵֽן׃ (ס) (יט) אָר֗וּר מַטֶּ֛ה מִשְׁפַּ֥ט גֵּר־יָת֖וֹם וְאַלְמָנָ֑ה וְאָמַ֥ר כָּל־הָעָ֖ם אָמֵֽן׃ (ס)
(18) Cursed be he who misdirects a blind person on his way.—And all the people shall say, Amen. (19) Cursed be he who subverts the rights of the stranger, the fatherless, and the widow.—And all the people shall say, Amen.
(ה) דְּבַר־שֶׁ֭קֶר יִשְׂנָ֣א צַדִּ֑יק וְ֝רָשָׁ֗ע יַבְאִ֥ישׁ וְיַחְפִּֽיר׃
(5) A righteous man hates lies; The wicked man is vile and disgraceful.
Typical text of the tradition expanding the idea of keeping away from falsehood to any kind of falsehood

(צג) ואמנם החכם הודיענו, שכל זה הוא היפך רצון הבורא ברוך הוא ומדת חסידיו, הוא מה שכתוב (משלי יג): דבר שקר ישנא צדיק, והוא מה שבאה עליו האזהרה (שמות כג): מדבר שקר תרחק. ותראה שלא אמר משקר תשמר, אלא מדבר שקר תרחק, להעיר אותנו על ההרחק הגדול והבריחה הרבה שצריך לברוח מזה. וכבר נאמר (צפניה ג): שארית ישראל לא יעשו עולה ולא ידברו כזב ולא ימצא בפיהם לשון תרמית.

(93) But the wisest of men (Shlomo) has taught us that all of this is contrary to the will of the Creator, blessed be He, and the attributes of His pious ones as written: "the righteous man hates a false word" (Mishlei 13:5). This is also what the Torah commands us: "keep far from a false matter" (Shemot 23:7). Notice that the verse did not say "guard against falsehood" but rather "keep far from a false matter", to rouse us on the great extent one must distance and flee far away from falsehood, as scripture says: "The remnant of Israel shall not do iniquity nor speak lies, and a deceitful tongue shall not be found in their mouths" (Tzefania 3:13).

Stumbling block being treated the same way

() [יד] "ולפני עור לא תתן מכשול"-- לפני סומא בדבר. בא אמר לך "בת איש פלוני מה היא לכהונה?" אל תאמר לו כשרה והיא אינה אלא פסולה. היה נוטל ממך עצה אל תתן לו עצה שאינה הוגנת לו. אל תאמר לו "צא בהשכמה" שיקפחוהו לסטים, "צא בצהרים" בשביל שישתרב, אל תאמר לו "מכור את שדך וקח לך חמור" ואת עוקף עליו ונוטלה הימנו. שמא תאמר "עצה טובה אני נותן לו!" והרי הדבר מסור ללב שנאמר "ויראת מאלקיך אני ה' ".

(undefined) 14) "and before the blind man do not place a stumbling-block.": before one who is "blind" in a certain matter. If he asks you: "Is that man's daughter fit for (marriage into) the priesthood? Do not tell him that she is kasher if she is not. If he asks you for advice, do not give him advice that is unfit for him. Do not say to him "Leave early in the morning," so that robbers should assault him. "Leave in the afternoon," so that he fall victim to the heat. Do not say to him "Sell your field and buy a donkey," and you seek occasion against him and take it from him. Lest you say "But I gave him good advice!" — these things are "known to the heart," viz.: "And you shall fear your G d; I am the L rd."

Participation in the larger community and taxes,taxation procedure, exemptions
מתני׳ כופין אותו לבנות בית שער ודלת לחצר רבן שמעון בן גמליאל אומר לא כל החצרות ראויות לבית שער כופין אותו לבנות לעיר חומה ודלתים ובריח רשב"ג אומר לא כל העיירות ראויות לחומה כמה יהא בעיר ויהא כאנשי העיר י"ב חדש קנה בה בית דירה הרי הוא כאנשי העיר מיד: גמ׳ למימרא דבית שער מעליותא היא והא ההוא חסידא דהוה רגיל אליהו דהוה משתעי בהדיה עבד בית שער ותו לא משתעי בהדיה לא קשיא הא מגואי הא מבראי ואי בעית אימא הא והא מבראי ולא קשיא הא דאית ליה דלת הא דלית ליה דלת אי בעית אימא הא והא דאית ליה דלת ולא קשיא הא דאית ליה פותחת הא דלית ליה פותחת אי בעית אימא הא והא דאית ליה פותחת ולא קשיא הא דפותחת דידיה מגואי הא דפותחת דידיה מבראי: כופין אותו לבנות בית שער ודלת לחצר: תניא רבן שמעון בן גמליאל אומר לא כל חצרות ראויות לבית שער אלא חצר הסמוכה לרשות הרבים ראויה לבית שער ושאינה סמוכה לרשות הרבים אינה ראויה לבית שער ורבנן זימנין דדחקי בני רשות הרבים ועיילו ואתו: כופין אותו לבנות לעיר כו': (ת"ר כופין אותו לעשות לעיר דלתים ובריח) ורבן שמעון בן גמליאל אומר לא כל העיירות ראויות לחומה אלא עיר הסמוכה לספר ראויה לחומה ושאינה סמוכה לספר אינה ראויה לחומה ורבנן זימנין דמקרו ואתי גייסא בעא מיניה רבי אלעזר מרבי יוחנן כשהן גובין לפי נפשות גובין או דילמא לפי שבח ממון גובין אמר ליה לפי ממון גובין ואלעזר בני קבע בה מסמרות איכא דאמרי בעא מיניה רבי אלעזר מרבי יוחנן כשהן גובין לפי קירוב בתים הן גובין או דילמא לפי ממון גובין אמר ליה לפי קירוב בתים הן גובין ואלעזר בני קבע בה מסמרות רבי יהודה נשיאה רמא דשורא אדרבנן אמר ריש לקיש רבנן לא צריכי נטירותא דכתיב (תהלים קלט, יח) אספרם מחול ירבון אספרם למאן אילימא לצדיקים דנפישי מחלא השתא כולהו ישראל כתיב בה (בראשית כב, יז) כחול אשר על שפת הים צדיקים עצמם מחול ירבון אלא הכי קאמר אספרם למעשיהם של צדיקים מחול ירבון וקל וחומר ומה חול שמועט מגין על הים מעשיהם של צדיקים שהם מרובים לא כל שכן שמגינים עליהם כי אתא לקמיה דרבי יוחנן אמר ליה מאי טעמא לא תימא ליה מהא (שיר השירים ח, י) אני חומה ושדי כמגדלות אני חומה זו תורה ושדי כמגדלות אלו ת"ח ור"ל סבר לה כדדרש רבא (שיר השירים ח, י) אני חומה זו כנסת ישראל ושדי כמגדלות אלו בתי כנסיות ובתי מדרשות רב נחמן בר רב חסדא רמא כרגא ארבנן א"ל רב נחמן בר יצחק עברת אדאורייתא ואדנביאי ואדכתובי אדאורייתא דכתיב (דברים לג, ג) אף חובב עמים כל קדושיו בידך אמר משה לפני הקב"ה רבונו של עולם אפילו בשעה שאתה מחבב עמים כל קדושיו יהיו בידך והם תכו לרגלך תני רב יוסף אלו תלמידי חכמים שמכתתים רגליהם מעיר לעיר וממדינה למדינה ללמוד תורה ישא מדברותיך לישא וליתן בדבורותיו של מקום אדנביאי דכתיב (הושע ח, י) גם כי יתנו בגוים עתה אקבצם ויחלו מעט ממשא מלך ושרים אמר עולא פסוק זה בלשון ארמית נאמר אי תנו כולהו עתה אקבצם ואם מעט מהם יחלו ממשא מלך ושרים אדכתובי דכתיב (עזרא ז, כד) מנדה בלו והלך לא שליט למרמא עליהם ואמר רב יהודה מנדה זו מנת המלך בלו זו כסף גולגלתא והלך זו ארנונא רב פפא רמא כריא חדתא איתמי א"ל רב שישא בריה דרב אידי לרב פפא ודילמא לא מידויל אמר ליה מישקל שקילנא מנייהו אי מידויל מידויל ואי לא מהדרנא לה ניהלייהו אמר רב יהודה הכל לאגלי גפא אפילו מיתמי אבל רבנן לא צריכי נטירותא הכל לכריא פתיא אפילו מרבנן ולא אמרן אלא דלא נפקי באכלוזא אבל נפקי באכלוזא רבנן לאו בני מיפק באכלוזא נינהו: רבי פתח אוצרות בשני בצורת אמר יכנסו בעלי מקרא בעלי משנה בעלי גמרא בעלי הלכה בעלי הגדה אבל עמי הארץ אל יכנסו דחק רבי יונתן בן עמרם ונכנס אמר לו רבי פרנסני אמר לו בני קרית אמר לו לאו שנית אמר לו לאו אם כן במה אפרנסך [אמר לו] פרנסני ככלב וכעורב פרנסיה בתר דנפק יתיב רבי וקא מצטער ואמר אוי לי שנתתי פתי לעם הארץ אמר לפניו ר' שמעון בר רבי שמא יונתן בן עמרם תלמידך הוא שאינו רוצה ליהנות מכבוד תורה מימיו בדקו ואשכח אמר רבי יכנסו הכל רבי לטעמיה דאמר רבי אין פורענות בא לעולם אלא בשביל עמי הארץ כההוא דמי כלילא דשדו אטבריא אתו לקמיה דרבי ואמרו ליה ליתבו רבנן בהדן אמר להו לא אמרו ליה ערוקינן [אמר להו] ערוקו ערקו פלגיהון דליוה פלגא אתו הנהו פלגא קמי דרבי א"ל ליתבו רבנן בהדן אמר להו לא ערוקינן ערוקו ערקו כולהו פש ההוא כובס שדיוה אכובס ערק כובס פקע כלילא א"ר ראיתם שאין פורענות בא לעולם אלא בשביל עמי הארץ:
MISHNA: The residents of a courtyard can compel each inhabitant of that courtyard to financially participate in the building of a gatehouse and a door to the jointly owned courtyard. Rabban Shimon ben Gamliel disagrees and says: Not all courtyards require a gatehouse, and each courtyard must be considered on its own in accordance with its specific needs. Similarly, the residents of a city can compel each inhabitant of that city to contribute to the building of a wall, double doors, and a crossbar for the city. Rabban Shimon ben Gamliel disagrees and says: Not all towns require a wall. With regard to this latter obligation, the mishna asks: How long must one live in the city to be considered like one of the people of the city and therefore obligated to contribute to these expenses? Twelve months. But if he bought himself a residence in the city, he is immediately considered like one of the people of the city. GEMARA: The Gemara asks: Is this to say that making a gatehouse is beneficial? But wasn’t there that pious man, with whom the prophet Elijah was accustomed to speak, who built a gatehouse, and after-ward Elijah did not speak with him again? The objection to the building of a gatehouse is that the guard who mans it prevents the poor from entering and asking for charity. The Gemara answers: This is not difficult: This, the case presented in the mishna, is referring to a gatehouse built on the inside of the courtyard, in which case the poor can at least reach the courtyard’s entrance and be heard inside the courtyard; that, the story of the pious man and Elijah, involves a gatehouse that was built on the outside of the courtyard, completely blocking the poor’s access to the courtyard’s entrance. And if you wish, say instead that in both cases the gatehouse was built outside the courtyard, and yet this is not difficult: In the one case, there is a door to the gatehouse, so that the poor cannot be heard inside the courtyard, while in the other case there is no door. Or if you wish, say that in both cases there is a door, and still this is not difficult: In the one case, there is a key needed to open the door, and the key is not available to the poor people, whereas in the other case, there is no key needed. Or if you wish, say that in both cases there is a key needed, and even so this is not difficult: In the one case the key is on the inside, so that the poor cannot reach it, while in the other case of the mishna, the key is on the outside. § The mishna teaches that the residents of a courtyard can compel each inhabitant of that courtyard to financially participate in the building of a gatehouse and a door to the jointly owned courtyard. It is taught in a baraita that Rabban Shimon ben Gamliel says: Not all courtyards require a gatehouse. Rather, a courtyard that adjoins the public domain requires a gatehouse to prevent people from peering in. But a courtyard that does not adjoin the public domain does not require a gatehouse. The Gemara asks: And why don’t the Rabbis make this distinction? The Gemara answers: Even if a courtyard does not adjoin the public domain, people in the public domain sometimes are forced toward the courtyard due to crowding in the public domain, and come and enter the courtyard. § The mishna teaches that the residents of a city can compel each inhabitant of that city to contribute to the building of a wall, double doors, and a crossbar for the city. The Sages taught in a baraita: The residents of a city can compel each inhabitant of that city to build double doors and a crossbar for the city. And Rabban Shimon ben Gamliel says: Not all cities require a wall. Rather, a city that adjoins the state border requires a wall, whereas a city that does not adjoin the state border does not require a wall. The Gemara asks: And why don’t the Rabbis make this distinction? The Gemara answers: Even if a city does not adjoin the border, it sometimes happens that invading troops come into the area. Therefore, it is always good for a city to be protected by a wall. With regard to this issue, Rabbi Elazar asked Rabbi Yoḥanan: When the residents of the city collect money to build a wall, do they collect based on the number of people living in each house, or perhaps they collect based on the net worth of each person? Rabbi Yoḥanan said to him: They collect based on the net worth of each person, and Elazar, my son, you shall fix nails in this, i.e., this is an established halakha, and you must not veer from it. There are those who say that Rabbi Elazar asked Rabbi Yoḥanan: When they collect money to build a wall, do they collect based on the proximity of the houses to the wall, so that those people who live closer to the wall pay more? Or perhaps they collect based on the net worth of each person. Rabbi Yoḥanan said to him: They collect based on the proximity of the houses to the wall, and Elazar, my son, you shall fix nails in this. § It is related that Rabbi Yehuda Nesia once imposed payment of the tax for the wall even on the Sages. Reish Lakish said to him: The Sages do not require protection, as it is written: “How precious are your dear ones to me, O God…If I should count them, they are more in number than the sand” (Psalms 139:17–18). If I should count whom? If we say this is referring to the righteous, and the verse is saying that they are greater in number than the grains of sand, this is difficult. Now if it is written about all of Israel: “As the sand which is upon the seashore” (Genesis 22:17), can the righteous themselves, who are a part of Israel, be greater in number than the grains of sand? How can they possibly outnumber the grains of sand upon the seashore? Rather, this is what the verse is saying: If I should count the deeds of the righteous, they are greater in number than the grains of sand. And it follows by an a fortiori inference: If the grains of sand, which are fewer in number, protect the shore from the sea, barring it from flowing inland (see Jeremiah 5:22), do not all the more so the deeds of the righteous, which are greater in number, protect them? Consequently the Sages do not need additional protection. When Reish Lakish came before Rabbi Yoḥanan and reported the exchange to him, Rabbi Yoḥanan said to him: What is the reason that you did not quote this verse to him: “I am a wall and my breasts are like towers” (Song of Songs 8:10), which may be explained as follows: “I am a wall”; this is referring to the Torah. “And my breasts are like towers”; these are Torah scholars, and towers do not require additional protection? The Gemara comments: And Reish Lakish, who did not cite this verse, holds in accordance with the way that Rava expounded the verse: “I am a wall”; this is referring to the Congregation of Israel. “And my breasts are like towers”; these are the synagogues and study halls. It is similarly related that Rav Naḥman bar Rav Ḥisda once im-posed payment of the poll tax [karga] even on the Sages. Rav Naḥman bar Yitzḥak said to him: You have transgressed the words of the Torah, the Prophets, and the Writings. You have transgressed the words of the Torah, as it is written: “Even when He loves the peoples, all His holy ones are in Your hand” (Deuteronomy 33:3), which is understood to mean that Moses said to the Holy One, Blessed be He: Master of the Universe, even when You hold the other nations dear and grant them dominion over Israel, let “all His holy ones,” meaning the Torah scholars, be exclusively in Your hand and free from the authority of the nations, and therefore be exempt from pay-ing taxes. The continuation of that verse can also be understood as referring to Torah scholars, as it states: “And they sit [tukku] at Your feet, receiving Your words” (Deuteronomy 33:3), and Rav Yosef teaches: These are Torah scholars who pound [mekhatetim] their feet from city to city and from country to country to study Torah; “receiving [yissa] Your words,” to discuss [lissa velitten] the utterances of God. And you have transgressed the words of the Prophets, as it is written: “Though they have hired lovers [yitnu] among the nations, now I will gather them, and they will begin to be diminished by reason of the burden of kings and princes” (Hosea 8:10). With regard to this verse, Ulla says: Part of this verse is stated in the Aramaic language; the word yitnu should be understood here in its Aramaic sense: To learn. And the verse should be interpreted as follows: If all of Israel learns Torah, I will gather them already now; and if only a few of them learn Torah, they will be excused from the burden imposed by kings and princes. This indicates that those who study Torah should not be subject to paying taxes. And furthermore, you have transgressed the words of the Writings, as it is written: “It shall not be lawful to impose tribute, impost or toll upon them” (Ezra 7:24), i.e., upon the priests and Levites who serve in the Temple. This halakha would apply to Torah scholars as well. And Rav Yehuda says: “Tribute”; this is referring to the king’s portion, a tax given to the king. “Impost”; this is referring to the head tax. “Toll”; this is referring to a tax [arnona] paid with property that was imposed from time to time. It is related that Rav Pappa once imposed a tax for the digging of a new cistern even on orphans. Rav Sheisha, son of Rav Idi, said to Rav Pappa: Perhaps they will dig, but in the end they will not draw any water from there, and it will turn out that the money will have been spent for nothing. The rest of the townspeople can relinquish their rights to their money, but orphans who are minors cannot do so. Rav Pappa said to him: I shall collect money from the orphans; if they draw water, they will draw water, and if not, I will return the money to the orphans. Rav Yehuda says: All of the city’s residents must contribute to the building and upkeep of the city gates [le’aglei gappa], and for this purpose money is collected even from orphans. But the Sages do not require protection and are therefore exempt from this payment. All of the city’s residents must contribute to the digging of cisterns [lekarya patya], and for this purpose money is collected even from the Sages, since they too need water. The Gemara comments: And we said this only when the people are not required to go out en masse [be’akhluza] and do the actual digging, but are obligated merely to contribute money for that purpose. But if the people are required to go out en masse and actually dig, the Sages are not expected to go out with them en masse, but rather they are exempt from such labor. It is related that Rabbi Yehuda HaNasi once opened his storehouses to distribute food during years of drought. He said: Masters of Bible, masters of Mishna, masters of Talmud, masters of halakha, masters of aggada may enter and receive food from me, but ignoramuses should not enter. Rabbi Yonatan ben Amram, whom Rabbi Yehuda HaNasi did not know, pushed his way in, and entered, and said to him: Rabbi Yehuda HaNasi, sustain me. Rabbi Yehuda HaNasi said to him: My son, have you read the Bible? Rabbi Yonatan ben Amram said to him, out of modesty: No. Rabbi Yehuda HaNasi continued: Have you studied Mishna? Once again, Rabbi Yonatan ben Amram said to him: No. Rabbi Yehuda HaNasi then asked him: If so, by what merit should I sustain you? Rabbi Yonatan ben Amram said to him: Sustain me like a dog and like a raven, who are given food even though they have not learned anything. Rabbi Yehuda HaNasi was moved by his words and fed him. After Rabbi Yonatan left, Rabbi Yehuda HaNasi sat, and was distressed, and said: Woe is me, that I have given my bread to an ignoramus. His son, Rabbi Shimon bar Rabbi Yehuda HaNasi, said to him: Perhaps he was your disciple Yonatan ben Amram, who never in his life wanted to materially benefit from the honor shown to the Torah? They investigated the matter and found that such was the case. Rabbi Yehuda HaNasi then said: Let everyone enter, as there may also be others who hide the fact that they are true Torah scholars. Commenting on Rabbi Yehuda HaNasi’s opinion, the Gemara notes that Rabbi Yehuda HaNasi conformed to his standard line of reasoning, as Rabbi Yehuda HaNasi says: Suffering comes to the world only due to ignoramuses. This is like the incident of the crown tax [kelila] that was imposed on the residents of the city of Tiberias. The heads of the city came before Rabbi Yehuda HaNasi and said to him: The Sages should contribute along with us. Rabbi Yehuda HaNasi said to them: No, the Sages are exempt. They said to him: Then we will run away and the entire burden will fall on the Torah scholars. Rabbi Yehuda HaNasi said to them: Run away as you please. Half of the city’s residents ran away. The authorities then waived half the sum that they had initially imposed on the city. The half of the population that remained in the city then came before Rabbi Yehuda HaNasi, and said to him: The Sages should contribute along with us. Rabbi Yehuda HaNasi said to them: No, the Sages are exempt. They said to him: Then we too will run away. Rabbi Yehuda HaNasi said to them: Run away as you please. They all ran away, so that only one launderer was left in the city. The authorities imposed the entire tax on the launderer. The launderer then ran away as well. The crown tax was then canceled in its entirety. Rabbi Yehuda HaNasi said: You see from this that suffering comes to the world only due to ignoramuses, for as soon as they all fled from the city, the crown tax was completely canceled.
Dina demalchuta dina and taxes
מתני׳ אין פורטין לא מתיבת המוכסין ולא מכיס של גבאין ואין נוטלין מהם צדקה אבל נוטל הוא מתוך ביתו או מן השוק: גמ׳ תנא אבל נותן לו דינר ונותן לו את השאר: ומוכסין והאמר שמואל דינא דמלכותא דינא אמר רב חנינא בר כהנא אמר שמואל במוכס שאין לו קצבה דבי ר' ינאי אמרי במוכס העומד מאליו איכא דמתני לה אהא לא ילבש אדם כלאים אפי' על גבי עשרה בגדים להבריח בו את המכס מתני' דלא כר"ע דתניא אסור להבריח את המכס ר"ש אומר משום ר"ע מותר להבריח את המכס בשלמא לענין כלאים בהא קמיפלגי דמר סבר דבר שאין מתכוין מותר ומר סבר דבר שאין מתכוין אסור אלא להבריח בו את המכס מי שרי והאמר שמואל דינא דמלכותא דינא א"ר חנינא בר כהנא אמר שמואל במוכס שאין לו קצבה דבי ר' ינאי אמרי במוכס העומד מאליו
MISHNA: One may not exchange larger coins for smaller ones from the trunk of customs collectors nor from the purse of tax collectors, and one may not take charity from them, as they are assumed to have obtained their funds illegally. But one may take money from the collector’s house or from money he has with him in the market that he did not take from his collection trunk or purse. GEMARA: It was taught in a baraita with regard to the prohibition against exchanging money from the trunk of a customs collector: But one may give the customs collector a dinar as payment for a debt that amounts to less than a dinar, and when the collector gives him change, he may accept it. It was taught in the mishna that one may not exchange money from the trunks of customs collectors, which are assumed to include stolen funds. The Gemara questions this ruling: But doesn’t Shmuel say that the law of the kingdom is the law, i.e., halakha requires Jews to obey the laws of the state in which they live. Accordingly, the customs are collected legally and it should be permitted to make use of the funds. The Gemara answers: Rabbi Ḥanina bar Kahana said that Shmuel says: The mishna is discussing a customs collector who does not have a limitation placed by the governor on the amount he may collect, and he collects as he pleases. Alternatively, the Sages of the school of Rabbi Yannai said: The mishna is discussing a customs collector who stands on his own, i.e., he was not appointed by the government but, on his own, he forces people to give him money. The Gemara notes: There are those who teach the statements of Rabbi Ḥanina bar Kahana and the Sages of the school of Rabbi Yannai with regard to this following mishna (Kilayim 9:2) and its attendant discussion. The customs collectors would not levy a duty for the garments one was wearing. In light of this, the mishna teaches: A person may not wear a garment made of diverse kinds, i.e., a combination of wool and linen, even if he wears it on top of ten garments, in order to avoid paying customs. It was noted that this mishna is not in accordance with the opinion of Rabbi Akiva, as it is taught in a baraita: It is prohibited to avoid paying customs by wearing a garment of diverse kinds. Rabbi Shimon says in the name of Rabbi Akiva: It is permitted to avoid paying customs in this manner. The Gemara comments: Granted, with regard to the prohibition of diverse kinds, they disagree about this: One Sage, i.e., Rabbi Akiva, holds that an unintentional act is permitted. In this case, the prohibition is to benefit from wearing the garment, and that is not his intent, as his intention is merely to avoid paying the customs duties. Therefore, it is permitted. And one Sage, i.e., the first tanna in the baraita, holds that an unintentional act is prohibited. But is it ever permitted to avoid customs? Doesn’t Shmuel say: The law of the kingdom is the law? In answer to this question, Rabbi Ḥanina bar Kahana said that Shmuel says: The dispute in the baraita is with regard to a customs collector who does not have a limitation placed on the amount he may collect. Alternatively, Sages of the school of Rabbi Yannai said: The dispute is with regard to a customs collector who stands on his own, i.e., who is self-appointed.
Taxes supporting an unlawful government: it is permitted to lie in order not to pay them

אמר רבא שרי ליה לצורבא מרבנן למימר לא יהיבנא אכרגא דכתיב (עזרא ז, כד) מנדה בלו והלך לא שליט למירמא עליהון וא"ר יהודה מנדה זו מנת המלך בלו זו כסף גולגלתא והלך זו ארנונא ואמר רבא שרי ליה לצורבא מרבנן למימר עבדא דנורא אנא לא יהיבנא אכרגא מ"ט לאברוחי אריא מיניה קאמר רב אשי הוה ליה ההוא אבא זבניה לבי נורא א"ל רבינא לרב אשי האיכא (ויקרא יט, יד) לפני עור לא תתן מכשול א"ל רוב עצים להסקה ניתנו: מתני׳ עד הקציר עד שיתחיל העם לקצור קציר חטין אבל לא קציר שעורין הכל לפי מקום נדרו אם היה בהר בהר ואם היה בבקעה בבקעה עד הגשמים עד שיהו הגשמים עד שתרד רביעה שניה רשב"ג אומר עד שיגיע זמנה של רביעה עד שיפסקו גשמים עד שיצא ניסן כולו דברי ר' מאיר ר' יהודה אומר עד שיעבור הפסח: גמ׳ תניא הנודר עד הקיץ בגליל וירד לעמקים אע"פ שהגיע הקיץ בעמקים אסור עד שיגיע הקיץ בגליל: עד הגשמים עד שיהו גשמים עד שתרד רביעה שניה רשב"ג אומר וכו': אמר ר' זירא מחלוקת דאמר עד הגשמים אבל אמר עד הגשם עד זמן גשמים קאמר

Rava said: It is permitted for a Torah scholar to say: I will not pay the head tax [karga], as it is written that the king of Persia wrote to Ezra, with regard to the priests, the Levites, and others who worked in the Temple: “It shall not be lawful to impose minda, belo, and halakh upon them” (Ezra 7:24). And Rabbi Yehuda said: Minda; this is the king’s portion. Belo; this is the money of the head tax. And halakh; this is arnona, a levy on people and their animals to perform physical labor in the service of the ruling authority. Since a Torah scholar is considered equivalent to a priest, as he is also dedicated to a sacred task, this exemption applies to him as well. And Rava said further: It is permitted for a Torah scholar to say: I am a servant of the priests of fire worship and therefore I will not pay the head tax. Rava maintains that a scholar may issue a statement of this kind in a place where the priests of fire-worshippers are exempt from the head tax, because he actually is declaring himself a servant of God, who is referred to as “a devouring fire” (Deuteronomy 4:24). What is the reason that he is allowed to make this statement? He is saying it merely in order to chase a lion away from him, i.e., to avoid suffering a loss. The Gemara relates that Rav Ashi had a particular forest, and he sold it for its wood to the temple of fire worship. Ravina said to Rav Ashi: Isn’t there the prohibition: “You shall not put a stumbling block before the blind” (Leviticus 19:14), which prohibits assisting others in committing transgressions? And yet you are providing assistance to an idolatrous cult. He said to him: Most of the wood they use is for kindling, not for their ritual service. Consequently, I need not be concerned that the particular wood that I have sold them will be used for idolatry.

Taxes and benefits
גופא אמר שמואל דינא דמלכותא דינא אמר רבא תדע דקטלי דיקלי וגשרי גישרי ועברינן עלייהו א"ל אביי ודלמא משום דאייאוש להו מינייהו מרייהו אמר ליה אי לא דינא דמלכותא דינא היכי מייאשי והא לא קא עבדי כדאמר מלכא מלכא אמר זילו וקטלו מכל באגי ואינהו אזלו וקטלו מחד באגא שלוחא דמלכא כמלכא ולא טרח ואינהו אפסיד אנפשייהו דאיבעי להו דאינקוט מכוליה באגי ומשקל דמי
§ The Gemara relates to the matter of civil law itself. Shmuel says: The law of the kingdom is the law, and the halakhic principle is that Jews must obey the laws of the state in which they reside. Rava said: Know that this principle is true from the fact that the municipal authorities cut down palm trees without the consent of their owners and construct bridges from them, and yet we cross over them. Evidently, the wood is not considered stolen property, which one is prohibited from using, because the law of the kingdom is the law. Abaye said to Rava: Perhaps the reason the bridges may be used is because their owners despaired of retrieving them and not because the law of the kingdom is the law. Rava said to Abaye: If not for the fact that the law of the kingdom is the law, how would the despair of the owners of the trees allow us to use the bridges? The fact that the owners have despaired of retrieving their wood does not effect a transfer of property, and it therefore still belongs to them. The Gemara questions Rava’s understanding: But the municipal authorities do not act as the king said. The king said: Go and cut down a bit of wood from all the valleys in the area so that each individual loses only a small amount of wood. They, however, disobey the king and go and cut down all the wood needed for the bridge from one valley. Therefore, even if the law of the kingdom is the law, this cannot be the reason that the halakha permits Jews to cross over such bridges, as the authorities are not enforcing the law of the kingdom, but rather their own unlawful inclinations. The Gemara answers: An agent of a king is like the king himself, and he is not expected to trouble himself to collect wood proportionally from each valley. They, the owners of the land where the wood is cut, cause themselves a loss, as they should collect compensation from all the other residents of the valleys and take money from them for this purpose. Since the land owners whose wood was used have permission to collect compensation from all the residents in the area, the authorities are acting within their rights by confiscating wood from a single location.
Tax evasion and robbery

(י) נָטְלוּ מוֹכְסִין כְּסוּתוֹ וְהֶחֱזִירוּ לוֹ אַחֶרֶת (נָטְלוּ חֲמוֹרוֹ וְהֶחֱזִירוּ לוֹ חֲמוֹר אַחֵר). הֲרֵי אֵלּוּ שֶׁלּוֹ מִפְּנֵי שֶׁזּוֹ כִּמְכִירָה הִיא וְחֶזְקָתָהּ שֶׁנִּתְיָאֲשׁוּ הַבְּעָלִים מִמֶּנָּה וְאֵינוֹ יוֹדֵעַ בְּוַדַּאי שֶׁזּוֹ גְּזֵלָה. וְאִם הָיָה וָתִיק וּמַחְמִיר עַל עַצְמוֹ מַחֲזִירָן לַבְּעָלִים הָרִאשׁוֹנִים:

(יא) בַּמֶּה דְּבָרִים אֲמוּרִים שֶׁהַמּוֹכֵס כְּלִסְטִים בִּזְמַן שֶׁהַמּוֹכֵס עַכּוּ''ם אוֹ מוֹכֵס הָעוֹמֵד מֵאֵלָיו אוֹ מוֹכֵס הָעוֹמֵד מֵחֲמַת הַמֶּלֶךְ וְאֵין לוֹ קִצְבָה אֶלָּא לוֹקֵחַ מַה שֶּׁיִּרְצֶה וּמֵנִיחַ מַה שֶּׁיִּרְצֶה. אֲבָל מֶכֶס שֶׁפְּסָקוֹ הַמֶּלֶךְ וְאָמַר שֶׁיִּקַּח שְׁלִישׁ אוֹ רְבִיעַ אוֹ דָּבָר קָצוּב וְהֶעֱמִיד מוֹכֵס יִשְׂרָאֵל לִגְבּוֹת חֵלֶק זֶה לַמֶּלֶךְ וְנוֹדַע שֶׁאָדָם זֶה נֶאֱמָן וְאֵינוֹ מוֹסִיף כְּלוּם עַל מַה שֶּׁגָּזַר הַמֶּלֶךְ אֵינוֹ בְּחֶזְקַת גַּזְלָן לְפִי שֶׁדִּין הַמֶּלֶךְ דִּין הוּא. וְלֹא עוֹד אֶלָּא שֶׁהוּא עוֹבֵר הַמַּבְרִיחַ מִמֶּכֶס זֶה מִפְּנֵי שֶׁהוּא גּוֹזֵל מְנַת הַמֶּלֶךְ בֵּין שֶׁהָיָה הַמֶּלֶךְ עַכּוּ''ם בֵּין שֶׁהָיָה הַמֶּלֶךְ יִשְׂרָאֵל:

(10) ...If the tax collectors took his cloak and returned to him a different one (took his donkey and returned a different donkey) - Behold, those [switched properties] are his because this is like a sale, and there is presumption of despairing of ownership by the [original] owners, and he does not know with certainty that this was stolen. And if he is established, and strict with himself, he returns [the things] to the original owners.

(11) ... When is the previous case applicable? When the tax collector is like a robber, like when an idolater or the tax collector that is standing above him or the one sent by the king, and there is no limit, rather, he takes as much as he wants and gives [to the king] as much as he wants. But the tax established by the king, and is he said he should take a third or a fourth, or any amount with a limit. And [if] he appoints a Jew to collect this part for the king and it is known that this person is trustworthy, and he does not add anything over what the king has decreed, he is not under the assumption that he is a robber, since the law of the king is law. Not only that, but one who transgresses and smuggles from this tax is stealing from the king, whether the king is an idolater or a Jewish king.

There is such a thing as robbery through tax...

כְּלָלוֹ שֶׁל דָּבָר כָּל דִּין שֶׁיַּחְקֹק אוֹתוֹ הַמֶּלֶךְ לַכּל וְלֹא יִהְיֶה לְאָדָם אֶחָד בִּפְנֵי עַצְמוֹ אֵינוֹ גֵּזֶל. וְכָל שֶׁיִּקַּח מֵאִישׁ זֶה בִּלְבַד שֶׁלֹּא כַּדָּת הַיְדוּעָה לַכּל אֶלָּא חָמַס אֶת זֶה הֲרֵי זֶה גֵּזֶל.

The general principle is: Any law that a king decrees to be universally applicable, and not merely applying to one person, is not considered robbery. But whenever he takes from one person alone in a manner that does not conform to a known law, but rather seizes the property from the person arbitrarily, it is considered to be robbery.

Meir Tamari, a pioneering writer on Jewish economic policy, has cited tithing requirements as precedents for modern national tax systems within a welfare state. If that is the case, one might argue that Jews living in welfare states should count a percentage of their taxes as fulfillment of their charitable obligations.

Yet many prominent decisors, including rabbis Moshe Feinstein (Igrot Moshe 1:143) and Yaakov Blau (Sefer Tzedaka Umishpat), reject this position. They assert that on a fundamental level, tax money paid to the government should not be viewed as part of one’s income in the first place. Instead, in this view, taxes are essentially debts to the government built into one’s gross income. They therefore ought not to be considered a part of the income on which one calculates one’s obligation to contribute to charity, even if a large portion of the money that the government collects is used for charitable purposes.

Instead, our net – or after-tax – income is what we retain of our newly acquired income after we have paid our yearly debt to society, and we must tithe from that figure.

Other prominent decisors, though, including rabbis Eliezer Waldenburg (Tzitz Eliezer 9:1:5), Nachum Rabinovitch (Siah Nahum #65), and Yitzchak Weiss (Minhat Yitzhak 5:34:9), have asserted that at least people with limited incomes may count a percentage of their income taxes toward fulfilling their tithing obligations.

(Still other decisors believe that struggling families may also deduct basic household expenditures from their net income or count some educational expenses as part of their charitable contributions.) They argue that one is, at bottom, the owner of one’s gross – or pre-tax – income, and the fact that the state imposes taxes for national welfare projects does not change that fact.

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