Fiscus Judaicus

The new tax redirected those funds to the reconstruction of the Temple of Jupiter Optimus Maximus in Rome, which had been destroyed during the Year of the Four Emperors.

The tax continued even after the Capitoline Temple was rebuilt, contributing to Roman finances and also serving as a deterrent against proselytism and conversion to Judaism.

[2] Modern knowledge of the fiscus Judaicus is found in four primary sources:[3] 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, or first Jewish revolt of AD 66–73.

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.

According to Shmuel Safrai, the Romans believed that conquering a nation also subjected its gods, justifying their claim to the revenue of Israel's temple as spoils of victory.

[4] While the tax paid for the Temple of Jerusalem was payable only by adult men between the ages of 20 and 50, the fiscus Iudaicus was imposed on all Jews, including women, children, and elderly[7]—and even Jewish slaves.

I recall being present in my youth when the person of a man ninety years old was examined before the procurator and a very crowded court, to see whether he was circumcised.

Charges of following Judaism were easily made but difficult to disprove, not least because the practices of certain philosophical sects resembled some Jewish customs.

As a result, many people chose to settle with the accusers out of court rather than risk the uncertainties of judicial hearings, thus effectively encouraging the blackmailers.

[3][2] The coins of Nerva bear the legend fisci Iudaici calumnia sublata[16] "abolition of malicious prosecution in connection with the Jewish tax",[17] in reference to his reform of the harsh policies of Domitian.