Original Word: בְּלוֹ
Part of Speech: Noun Masculine
Transliteration: blow
Pronunciation: beh-lo
Phonetic Spelling: (bel-o')
KJV: tribute
NASB: custom
Word Origin: [(Aramaic) from a root corresponding to H1086 (בָּלָה - wear)]

1. excise (on articles consumed)

tribute

(Aramaic) from a root corresponding to balah; excise (on articles consumed) -- tribute.

see HEBREW balah

Word Origin
(Aramaic) of foreign origin
Definition
tribute
NASB Translation
custom (2).

בְּלוֺ noun [masculine] tribute (loan-word from Assyrian biltu, √ ובל, according to most modern; but Scheft⁸⁰ compare Old Iranian bali, tribute, Old Persian * bari, payment in kind, so (in Babylonian bara) Mey^{G.d.Altert.iii.88} Scheft^{MGWJ 47 (1903), 316} Buhl^{14'vielleicht'}); — absolute מִנְדְּה וַהֲלָח ׳ב Ezra 4:13,20; Ezra 7:24.

Overview

Strong’s Hebrew 1093 appears exclusively in the post-exilic book of Ezra, where it denotes a specific class of imperial revenue demanded by the Persian administration. The term stands alongside “toll,” “custom,” and “duty” to depict the comprehensive fiscal apparatus governing the provinces “beyond the River” (the territory west of the Euphrates). Though limited in frequency, its placement in the narrative carries significant theological, historical, and pastoral weight.

Occurrences in Canonical Context

1. Ezra 4:13 – Adversaries of Judah warn Artaxerxes that, if Jerusalem’s walls are rebuilt, “they will not pay tribute or custom or toll,” implying a direct threat to the empire’s revenue stream.
2. Ezra 4:20 – The king’s reply acknowledges that past kings of Jerusalem had exercised authority over the region, receiving “tribute, custom, and toll.”
3. Ezra 7:24 – Artaxerxes’ later decree forbids provincial officials from imposing “tribute, custom, or toll” on priests, Levites, singers, gatekeepers, temple servants, or other servants of the house of God.

Historical Setting and Imperial Administration

Under Persian rule, provinces were expected to furnish multiple forms of revenue. Archaeological records such as the Persepolis Fortification Tablets corroborate the empire’s reliance on systematic taxation, including produce, silver, and livestock. By naming three separate categories, Ezra offers a precise snapshot of provincial fiscal policy:
• “Tribute” – periodic taxation on land and persons.
• “Custom” – marketplace or trade tariffs.
• “Toll” – road or transit fees.

The adversaries’ petition (Ezra 4) weaponizes the fear of lost income to halt temple construction, illustrating taxation’s role as a political lever. Conversely, Artaxerxes’ later exemption for temple workers (Ezra 7) reveals a Persian policy of religious patronage when such patronage favored stability.

Theological Themes

1. Divine Sovereignty over Earthly Kings – God turns the heart of Artaxerxes first to allow, then to restrain, and finally to protect His people (compare Proverbs 21:1). Even fiscal decrees become instruments in the unfolding redemptive plan.
2. Sanctity of Worship – By exempting temple servants from tribute, the king unintentionally underscores the biblical principle that worship is not to be encumbered by worldly demands when God ordains its restoration.
3. Stewardship and Submission – The contrasted scenes (Ezra 4 versus Ezra 7) teach that believers both honor governing authorities and trust God to overrule unjust impediments to His purposes (see Romans 13:6–7).

Ministry Implications

• Financial Integrity – The Jewish community’s opponents could find no moral fault, so they targeted economics. Transparent handling of funds remains essential for gospel credibility.
• Support for Vocational Ministers – Artaxerxes’ tax exemption affirms the principle later echoed in 1 Timothy 5:17–18 that those who labor in the Word deserve material support.
• Freedom for Mission – When external finances threaten gospel advance, prayerful appeal and wise diplomacy (modeled by Ezra) become tools for preserving mission focus.

Intertextual Connections

• Jesus’ “Render to Caesar” (Matthew 22:21) upholds lawful payment of taxes, yet distinguishes God’s higher claim—a balance Ezra’s account already illustrates.
• Romans 13:6–7 anchors civil tax in divine ordinance, echoing Ezra’s acknowledgment that tribute collection is a legitimate function of governing authority.
• Nehemiah 5 shows internal abuse of economic power; Ezra highlights external. Together, they warn against both civic and covenantal exploitation.

Practical Lessons for Believers Today

1. Pay what is due while standing firm when laws encroach on worship.
2. Labor for financial policies that protect religious liberty.
3. Recognize that God can use secular rulers—even unfamiliar with covenant faith—to advance His kingdom purposes.

Summary

Though occurring only three times, this word for “tribute” frames a contest between imperial economics and covenant worship. Ezra’s narrative demonstrates that God not only commands spiritual renewal but also marshals political and fiscal circumstances to safeguard His people’s calling. The faithful are thus encouraged to trust His providence in the realm of taxation, to practice integrity, and to champion the freedom of gospel ministry.

בְל֛וֹ בְל֤וֹ בְלוֹ֙ בלו ḇə·lōw ḇəlōw veLoInterlinear Greek • Interlinear Hebrew • Strong's Numbers • Englishman's Greek Concordance • Englishman's Hebrew Concordance • Parallel Texts