Original Word: אַפְּתֹם
Part of Speech: Noun Masculine
Transliteration: appthom
Pronunciation: af-tohm'
Phonetic Spelling: (ap-pe-thome')
KJV: revenue
NASB: revenue
Word Origin: [(Aramaic) of Persian origin]

1. revenue
2. others at the last

revenue

(Aramaic) of Persian origin; revenue; others at the last -- revenue.

Word Origin
(Aramaic) of foreign origin
Definition
perhaps treasury
NASB Translation
revenue (1).

אַמְּתֹם or אַמְּתוֺם (so editions: > Gi Baer from MSS, אַמְּתֹס) Ezra 4:13 מַלְכִים ׳וְא תְּהַנְוִק; of uncertain meaning: Thes Naug^{JBW 1853, 156} in the end (from Pahlavi afdom, Persian end); Scheft⁷⁹ treasuries (from Zend pathm¹, plural of pathma, treasury, √ path, to fill up), will endamage the treasuries of kings.

[אֶצְבַּע] see צכע. אַרְבַּע see רבע.

Linguistic Background

The term אַפְּתֹם appears once in the Hebrew-Aramaic text of the Old Testament (Ezra 4:13). It is an Aramaic loanword that entered the Persian imperial vocabulary for commercial levies collected at city gates, river crossings, and market centers. Together with the related words for “tax” and “tribute,” it formed a standard triad in Persian administrative documents, distinguishing general taxation, fixed land tribute, and customs duty on goods in transit.

Historical Setting in Ezra 4

The single occurrence arises in the letter sent by Rehum the commander and Shimshai the scribe to King Artaxerxes. Their purpose was to halt the rebuilding of Jerusalem. By asserting that “no more tax, tribute, or duty will be paid” (Ezra 4:13), the writers appealed to the king’s fiscal interests, knowing that the Persian treasury depended heavily on these three income streams. The use of אַפְּתֹם therefore underlines the political strategy of Judah’s adversaries: they framed obedience to God’s command to rebuild as a direct financial threat to the empire.

Economic and Political Significance

Under the Achaemenid system, customs duties were assessed on caravans, river traffic, and urban trade. Cities granted a measure of autonomy were nonetheless expected to remit this levy. Jerusalem’s reconstruction would restore the city’s fortified status and potential for self-governance; opponents feared that such autonomy would lead to resistance against imperial taxation. Thus אַפְּתֹם represents more than a fee on merchandise—it symbolizes the tug-of-war between earthly empires seeking revenue and the covenant community seeking to fulfill divine mandate.

Theological Implications

1. Divine sovereignty over earthly economics: Although the adversaries’ argument centered on lost revenue, the narrative soon demonstrates that the Lord can move the hearts of kings to finance His work (Ezra 6:8–12).
2. Faithfulness amid political pressure: Israel’s leaders did not abandon the project when confronted with accusations about customs revenue. Their perseverance models obedience when civil authorities are misinformed or manipulated.
3. God’s provision: Even when imperial officials threatened financial sanctions, the Lord later turned imperial resources toward the rebuilding effort, proving that true security does not rest in human taxation systems.

Connections within Scripture

• Ezra 4:13 and Ezra 4:20 show that Persia both feared the loss of customs and historically benefited from collecting it in Jerusalem.
• In Romans 13:6–7 the apostle Paul instructs believers, “This is also why you pay taxes… Pay to everyone what you owe them: taxes to whom taxes are due, revenue to whom revenue”. The command balances submission to governmental authority with ultimate allegiance to God.
• Jesus addressed a comparable levy when He said, “Render to Caesar what is Caesar’s” (Matthew 22:21). The principle that God’s kingdom transcends, yet does not ignore, civic dues aligns with the Old Testament narrative in which God’s people navigate imperial tax structures without betraying covenant loyalty.

Application for Ministry

1. Stewardship teaching: Pastors can illustrate that financial systems—even those designed by secular powers—fall under God’s overarching rule.
2. Encouragement in opposition: Mission efforts sometimes face bureaucratic or fiscal roadblocks; Ezra’s experience shows that such obstacles do not nullify God’s purposes.
3. Prayer for authorities: Because revenues influence policy, congregations are urged to pray “for kings and all those in authority” (1 Timothy 2:2) that financial concerns will not hinder gospel advance.

Summary

אַפְּתֹם highlights a single, but rich, intersection of faith, economics, and imperial politics. Its lone appearance in Ezra 4:13 crystallizes the tension between a worldly empire focused on revenue and the redemptive plan of God unfolding through Jerusalem’s restoration. The verse encourages believers to trust the Lord’s provision, remain steadfast under political pressure, and honor civil obligations without compromising the higher call to build His kingdom.

וְאַפְּתֹ֥ם ואפתם veappeTom wə’appəṯōm wə·’ap·pə·ṯōmInterlinear Greek • Interlinear Hebrew • Strong's Numbers • Englishman's Greek Concordance • Englishman's Hebrew Concordance • Parallel Texts