Exodus 30:14-15
Everyone who is numbered in the census,
from twenty years old and upward, shall give the Lord's offering. 15 The rich
shall not give more, and the poor shall not give less, than the half shekel,
when you give the Lord's offering to make atonement for your lives.
The terms and conditions of the census and
subsequent tax do give us some insight into God's designs. First, anyone 20
years old and upward were considered to be working or established enough through
a lifetime of work to pay the tax. Secondly, it was assumed that there were
richer and poorer among God's people. Thirdly, there was no distinction between
rich and poor with respect to the amount of tax owed. The rich person's life
was not worth more and the poor person's life was not worth less. To make
atonement for their respective lives, the same amount was paid because their
lives were equal in value even if their bank accounts weren't.
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