The Tax Collector

Mishnah (Nedarim 27b): One may vow falsely to murders, plunderers and tax collectors… Gemara: Shmuel said, “The law of the kingdom is the Jewish law.” Rav Hinana said in the name of Rav Kahana who said in the name of Shmuel, “The mishnah refers to a tax collector who has no fixed limits on what he collects.” In the house of Rabbi Yannai it was said, “The mishnah refers to a self-appointed tax collector.” (B. Nedarim 28.)

Rabbi Yannai said, “Always let the awe of the government be upon you, as it is written (Moshe addressing Pharaoh), ‘All of your servants will come down to me,’ but he did not say this about Pharaoh himself.” (Next, Rabbi Yohanan makes the same point from a different Biblical text). (B. Zevachim 102.)\\

Rabbi Yannai proclaimed, “Go out and plant during the shemittah year due to the tax.”  (B. Sanhedrin 26.)

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