Jesus Son of Papius
(0175) Text: Σαμβαθίω(ν) ὁ καὶ Ἰησοῦς | Παπείου λαο(γραφίας) β’ ˪ | Τραιανοῦ τοῦ κυρίου ˫ η’. | ˪ β’ Φαρμ(οῦθι) δ’.
Translation: Sambathion, also known as Jesus son of Papius, in respect of the poll-tax for the 2nd year of our lord Trajan, 8 drachmae. Year 2, Pharmouthi 4.
Commentary: δεκανὸς may also denote either a decurion or a policeman. It is not certain which is meant here. A note on the tax in question: though designated a generic “poll-tax”, this was in fact the fiscus Iudaicus imposed upon all Jews after the destruction of the temple in 70 CE, the funds of which paid for the temple Jupiter Capitolinus. There were various ways in which Jews attempted to navigate the ethics of funding a pagan temple, but one was to treat it as a generic tax paid to the emperor and not for the purpose they knew it was for. This collection includes Jesus son of Papius’ (also known as Sambathion) tax receipts (comprising §172, §173, §174, §176, §177, §178, §179).
Provenience: Apollinopolis Magna, Egypt (Edfu, Egypt) 29 Mar 99 CE
Bibliography: CPJ 2.304*