Strong’s G5411: From φέρω (to bring/bear); a tax or tribute, specifically the annual payment made by subjects to their rulers, carrying deep political and theological significance in Roman-occupied Judea. Used in discussions of civil obligations and religious duties.

U – Unveiling the Word

φόρος represents more than just a simple tax or tribute – it embodies the complex relationship between religious obligations and civil duties in the New Testament era. This word specifically denoted the annual head tax or tribute paid to foreign rulers, particularly the Roman Empire. Its usage in the New Testament occurs at crucial moments where Jesus and the apostles address the delicate balance between religious devotion and civic responsibility. The early church grappled with this concept as they sought to understand their dual citizenship – in heaven and on earth. Today, this word continues to inform discussions about Christian citizenship, civil obligations, and the relationship between church and state.

N – Necessary Information

• Greek Word: φόρος, phoros, /ˈfo.ros/
• Detailed pronunciation: FOH-ross (where ‘oh’ is pronounced as in “go”)
• Part of Speech: Noun

Etymology:

• Root: φέρω (pherō) meaning “to bear/carry”
• Suffix: -ος (-os) nominal suffix forming masculine nouns
• Function: The combination creates a noun describing that which is borne or carried (as a burden or obligation)

D – Defining Meanings

• Primary meanings:

1. Tribute or tax paid to a foreign ruler
2. Annual head tax
3. Civil assessment or duty

For compound words: Not a compound word, but derived from φέρω with the -ος suffix indicating a concrete noun formed from the action of bearing/carrying.

Translation Options:

1. “Tribute” – Best captures the sense of mandatory payment to authority
2. “Tax” – More familiar modern equivalent, though lacks historical context
3. “Assessment” – Reflects the systematic nature of the payment

E – Exploring Similar Words

1. τέλος (telos) /ˈte.los/ – customs duty or toll, differs in being transaction-based rather than annual See G5056
2. κῆνσος (kēnsos) /ˈkeːn.sos/ – census tax, specifically Roman poll tax See G2778
3. δίδραχμον (didrachmon) /ˈdi.drakh.mon/ – temple tax, specifically Jewish See G1323

R – Reviewing the Word’s Morphology

Noun Features:

• Case: Nominative/Accusative/Genitive/Dative
• Number: Singular/Plural
• Gender: Masculine
• Declension: Second declension

Example morphological changes:

• Nominative singular: φόρος
• Genitive singular: φόρου
• Accusative plural: φόρους
• Dative plural: φόροις

Cross-references:

• Verbal form: φέρω (to bear/carry)
• Adjective form: φορικός (pertaining to tribute)

S – Studying Lexicon Insights

The major lexicons provide rich insight into φόρος. BDAG emphasizes its specific usage as an annual tax paid to foreign rulers, distinguishing it from other types of taxation in the New Testament. Thayer’s highlights its connection to φέρω, underscoring the concept of “that which is brought” or “tribute.” LSJ provides evidence of its usage in classical Greek, particularly in political contexts. Vine’s notes its distinction from τέλος (customs) and κῆνσος (poll tax). Strong’s connects it to the broader concept of burden-bearing, while Moulton and Milligan provide papyrological evidence of its use in tax receipts and administrative documents throughout the Roman period.

T – Tracing the Scriptures

First appearance:
“Is it lawful for us to give [φόρος] to Caesar, or not?”

Additional References:
Luke 20:22
Romans 13:6
Romans 13:7

A – Analyzing Classical Usage

N – Noteworthy Summary

φόρος represents a crucial intersection of civil and religious obligations in the New Testament world. Jesus’ teaching about paying taxes to Caesar (Luke 20:22) uses this word to establish a principle of dual citizenship that would guide Christian thinking for generations. This concept points to the gospel by showing how Christians can honor earthly authorities while maintaining ultimate allegiance to God’s kingdom. It demonstrates that the good news of Jesus transforms not just our spiritual lives but our approach to civil duties as well.

D – Did You Know?

1. φόρος receipts have been found in Egyptian papyri, providing archaeological evidence of tax collection systems
2. The word appears in discussions of both Roman and Greek taxation systems, showing its long history in Mediterranean culture
3. Early Christian writers used this term when discussing church-state relations

Strong’s G5411: A tax or tribute paid to foreign rulers, derived from φέρω (to bear/carry). Specifically refers to annual payments made by subjects to rulers, carrying significant political and theological implications in discussions of civil obligations versus religious duties.

Part of speech: Noun

Tags: taxation, tribute, government, civil-duties, roman-empire, caesar, citizenship, church-state-relations, civil-authority, biblical-economics​​​​​​​​​​​​​​​​