There are some interesting possibilities in considering Zacchaeus’ work as a tax collector. A tax franchise was used at times to collect tax from Jewish communities. The Roman commander or governor in the Jericho area may have decided to use such a system, guaranteeing a certain tax amount being collected on a regular basis.

"Taxes would be assessed against the community as a whole, and amongst themselves, the Jews would determine how to distribute the tax burden." (Encyclopedia Judaica Jr.)

Going back into Jericho’s history, a reflection of three Biblical events teach us something about wealth. In Joshua’s time, Achan stole wealth when "the walls came tumbling down." In Jesus’ time he experienced a temptation of wealth and then in a tax collector’s conversion, wealth is returned. For added background on the subject of wealth, the following is given from the forthcoming book HOLY LANDS REVEALED.

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The Walls of Jericho : Just north of the Dead Sea, you find Jericho, nestled at the bottom of the Judean Hills. You can still discover a quiet town of fruit and vegetable growers. It is a trade-route city that has encountered at least twenty-eight different conquests , as evidenced in the excavations of this ancient tel. One of those conquests was by Joshua, who led the Israelites on six silent daily walks around the walls of the city. On the seventh day they made another six silent walks around the city. All the noiseless marching may have confused the ancient inhabitants of Jericho. It was the seventh walk around the city on the seventh day that was made noisily. Accompanied by trumpets and shouts, the walls came tumbling down!

And the Lord said unto Joshua, See, I have given into thine hand Jericho, . . . And ye shall compass the city, all ye men of war, and go round about the city once. Thus shalt thou do six days.

And it came to pass on the seventh day, that they rose early about the dawning of the day, and compassed the city after the same manner seven times: only on that day they compassed the city seven times.

And it came to pass at the seventh time, when the priests blew with the trumpets, Joshua said unto the people, Shout; for the Lord hath given you the city. JOSHUA 6:2-3, 15-16

Achan Stoned for Coveting Wealth: During the conquering of Jericho, the prophet Joshua commanded that all living persons and animals were to be killed except for Rahab (the harlot who had saved the Israelite spies). All gold, silver and other metal, and worthwhile items were to be brought to the Lord’s treasury. Though no loot was to be taken at Jericho, a certain man named Achan succumbed to the temptation of wealth and took some spoils. Because he took a Babylonish garment, two hundred shekels of silver and a wedge of gold and hid them in his tent, the Israelites experienced a terrible defeat at their next battle. After Joshua had interviewed man by man he found Achan, who confessed the theft. He and his entire family were stoned to death and then with all of their possessions they were burned with fire.

And Achan answered Joshua, and said, Indeed I have sinned against the Lord God of Israel, and thus and thus have I done:

When I saw among the spoils a goodly Babylonish garment, and two hundred shekels of silver, and a wedge of gold of fifty shekels weight, then I coveted them, and took them; and, behold, they are hid in the earth in the midst of my tent, and the silver under it.

So Joshua sent messengers, and they ran unto the tent; and, behold, it was hid in his tent, and the silver under it.

And they took them out of the midst of the tent, and brought them unto Joshua, and unto all the children of Israel, and laid them out before the Lord.

. . . And Joshua said, Why hast thou troubled us? the Lord shall trouble thee this day. And all Israel stoned him with stones, and burned them with fire, after they had stoned them with stones. JOSHUA 7:20-25

Mount of Temptation: As recorded in the New Testament, Jesus was tempted with the wealth of the world by Satan. This probably happened at Jericho, an oasis, an important and busy crossroad. This way station was obviously a place of wealth, natural and manmade. The Mount of Temptation just above Jericho marks the traditional spot where Jesus’ temptation for wealth may have occurred.

Again, the devil taketh him up into an exceeding high mountain, and sheweth him all the kingdoms of the world, and the glory of them;

And saith unto him, All these things will I give thee, if thou wilt fall down and worship me.

Then saith Jesus unto him, Get thee hence, Satan: for it is written, Thou shalt worship the Lord thy God, and him only shalt thou serve. MATTHEW 4:8-10

A monastery has been built into the side of the mount. Tradition indicates that for many years, the monastery was "wordless." Possibly this was done in symbolic gesture of the silent walks the Israelites made around the site.

Tax Collector in a Tree: When Jesus was teaching at Jericho the tax collector, Zacchaeus, climbed a tree to better see him. Jesus invited himself to Zacchaeus’s house to dine with him. People murmured that Jesus was socializing with the expropriator of their taxes. It is interesting to note that tax collectors had to reach a quota set by the Romans. It was imperative that taxes were collected above the normal rate when the economy was good so that the quota could be met when the economy was bad. The people murmured that Zacchaeus may have abused that system for his own benefit. However, a better look into his personality shows differently, or at least indicates a complete change. Zacchaeus became so impressed with Jesus’ teachings that he offered half of his wealth to the poor and fourfold repayment to the people he had wronged.

And Jesus entered and passed through Jericho.

And, behold, there was a man named Zacchaeus, which was the chief among the publicans, and he was rich.

And he sought to see Jesus who he was; and could not for the press, because he was little of stature.

And he ran before, and climbed up into a sycamore tree to see him: for he was to pass that way.

And when Jesus came to the place, he looked up, and saw him, and said unto him, Zacchaeus, make haste, and come down; for to day I must abide at thy house.

And he made haste, and came down, and received him joyfully.

And when they saw it, they all murmured, saying, That he was gone to be guest with a man that is a sinner.

And Zacchaeus stood, and said unto the Lord; Behold, Lord, the half of my goods I give to the poor; and if I have taken any thing from any man by false accusation, I restore him fourfold. LUKE 19:1-8

A tree in Jericho marks the traditional site of that event. I recall that some professional tree surgeons touring with me a few years ago remarked that the supposed Zacchaeus tree looked more like two hundred years old than two thousand. Fortunately, it’s not the tree, but the story that reminds us of what is important.

The three Jericho stories have some connection to wealth. Achan succumbed to temptation, disobeyed, and stole. Jesus was tempted, but refused the wealth of the world. And Zacchaeus, having surrendered to temptation, was willing to repay his wrongs - fourfold.

Everything Belongs to God: The important lesson underlying these accounts is that there is no ownership, it is all stewardship. Everything belongs to the Lord. Whatever wealth man assembles is a test of his stewardship.

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The test of stewardship is manifested by faith. The following information about taxation is also interesting.

"The collecting of money or goods for the maintenance of political and social institutions and services, has been an integral part of organized communal life from earliest times, although in different ages and places in history, various forms of taxation have been imposed. From biblical times onward, the Jews have been subject to many types of taxes. The kings in the Bible imposed taxes on the people to maintain their own residences and households, to equip and maintain armies, and to provide for the needs of the Temple. Among the taxes collected were set portions of the annual yield of the fields, vineyards, flocks and olive groves. In addition, individuals would sometimes be "drafted" to perform required personal services for the king. The Book of Kings tells of King Solomon's division of the kingdom into 12 administrative units, each under the charge of an officer, each of which was responsible for providing the king and his household with food for one month of the year. In certain instances, for example after special acts of bravery, individuals would be rewarded with the lessening or elimination of their tax burden."

"In the Bible itself, the concept of taxation actually has a very broad connotation. Thus the tithe given to the priest or to the poor, the obligation to leave a "corner of the field" for the poor, and the requirements of the Sabbatical year and Jubilee, can also be seen as imposed duties, or as a form of taxation on the people."

"During the Talmudic period in Babylonia, taxes were imposed by the local Jewish communities as well as by the central government, and this was also the normal situation in almost all the countries of the Diaspora. In Babylonia, on the local level, the taxpayers were required to assist in the building of a town wall and other defense features, and they had also to contribute to the synagogue and provide the poor with food and clothing."

"The urge to evade payment of taxes has always been strong, and as a result rabbinic leaders throughout the generations frequently stressed the need to be forthright in the payment of taxes. Tax evasion was seen as a form of robbery subject to severe punishment, for it was "robbery of the public" -- it increased the burden on the remaining members of the community by obliging them to pay more than their due share for the satisfaction of the community's needs."

"In the modern State of Israel, there is a taxation system similar to that found in most countries of the western world. However, because of the disproportionate defense burden, Israelis pay the highest tax rate in the world." (Encyclopedia Judaica Jr.)

 

Taxation in Israel covers many social responsibilities and benefits society that way. Nowadays, a standard burial is one of those services. There are some interesting facts that go with Lazarus’ burial two thousand years ago. The procedure in Jesus’ day was to bury within a day of death, leave the burial room open for three days as the family and friends begin a seven-day mourning period. Again, from the forthcoming book, HOLY LANDS REVEALED some poignant information may add illustration.

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BETHANY

The House of the Poor: About five miles north of Bethlehem and less than two miles east of Jerusalem is another ancient village called Bethany. The word Beth-ani means house of the poor. There are still honorably poor people living here. Their faith is exemplary. For more than twenty years I have been visiting the poor crusader-built room of the family of Abu Issa Mukahal, a Moslem married to a Christian Arab woman, Shifa. She has demonstrated her simple faith by raising eight children in that one room. Over the years the children have added one more room and a kitchen hut. At last count, twenty-one grandchildren assemble there almost daily. There are one full-time job and some scattered temporary jobs to support them all. Shifa often begins preparing food by reaming out carrots and small zucchini squashes to stuff them with rice and crumbs of ground meat—which she does not have. Her faith is that before the evening, some money will somehow trickle in and she will be able to purchase the last ingredients. Some tourists do sense that Bethany is still home to the honorable poor.

 

Home of Lazarus: More commonly it is called Al-Azaria. This is derived from the two-thousand-year-old name of an inhabitant of Bethany who was called Eliezer. In modern English his name became known as Lazarus. Traditional churches mark the events involving Mary, Martha, and Lazarus . These friends of Jesus anxiously awaited his swift return to their home. They had sent a message to him across the Jordan River that Lazarus was ill. (The message may have taken an overnight journey to reach him, and Jesus would have needed at least another overnight journey to return if he left immediately.) However,

When he had heard therefore that he was sick, he abode two days still in the same place where he was.

. . . Then when Jesus came, he found that he [Lazarus] had lain in the grave four days already. JOHN 11:6-17

 

The Tomb of Lazarus: The entrance and steps to Lazarus’s tomb were made by Christians just hundreds of years ago. However, they do lead down through the crest of a hill to the remains of a first-century Jewish tomb . Typically, such tombs had two chambers. One chamber was for the mourners who would return for seven days, praying and weeping. (This mourning is called Shiva in Hebrew.) Another chamber is the burial room, wherein the bodies would be placed within a day of passing away.

 

Raised from the Dead: After three days it was customary to close the burial room but to continue mourning for the rest of the seven-day period. Jesus asked,

Where have ye laid him? They said unto him, Lord come and see.

[Then] Jesus said, Take ye away the stone. . . .

[Jesus] . . .  cried with a loud voice, Lazarus, come forth. JOHN 11:34-43

Lazarus’s family was amazed! They knew that within a day of his death, the body had been washed, completely immersed, and anointed with fragrant spiced oils. They probably assisted in dressing the body, fastening his hands and feet, and reverently wrapping the talith over his head and around his body. As they laid him in the burial chamber, they knew that he was dead, and now, before their very eyes, he was alive again. His "shuffling" out of the burial chamber must have astonished the mourners so much that Jesus had to reassure them:

Loose him and let him go. JOHN 11:44

Lazarus was one of several people Jesus had raised from the dead. They would all eventually die again. Jesus himself would become the first to resurrect from the dead, never to die again. The raising of Lazarus aroused great interest among the people. The miracle was reported to the High Priests who immediately felt threatened. In their minds, Jesus’ popularity imperiled their social and political standing. A council convened, and Caiaphas, the High Priest that year, suggested that Jesus should die.

Caiaphas further justified his wicked proposal by exclaiming that Jesus’ popularity was spreading to other Jews in other lands. Again, that would imperil his influence throughout the Jewish world.

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Caiaphas’ anger justified his call for Lazarus’ death as well. This was in sharp contrast with the respect and decorum given to death and burial practices. Since Lazarus’ death and rising as well as Jesus’ eventual death and resurrection are so significant to building faith, added insight to Jewish burial practices may be of value to all.

"Decent burial was regarded to be of great importance in ancient Israel, as in the rest of the ancient Near East. Abraham's purchase of the cave at Machpelah as a family tomb (Genesis 23) and the subsequent measures taken by later patriarchs to ensure that they would be buried there occupy a prominent place in the patriarchal narratives. Biblical biographies ordinarily end with the statement that a man died, and an account of his burial reflects the value assigned to proper interment. To bury an unidentified corpse was considered to be so great a good deed that even the high priest was required to do it although it involved him in becoming ritually unclean."

"There is no explicit biblical evidence as to how soon after death burial took place, but it is likely that it was within a day after death. This was dictated by the climate and by the fact that the Israelites did not enbalm the dead (Jacob and Joseph were embalmed following Egyptian custom)."

"In Post-Biblical Times Rabbinic legend stressed the antiquity of burial by relating that Adam and Eve learned the art of burial from a raven which showed them how to dispose of the body of their dead son Abel by scratching away at a spot in the earth where it had interred one of its own kin. Maimonides ruled that even if the deceased had not wanted to be buried, his heirs must bury him. The Talmud rules that the burial of gentiles is also a religious duty."

"In Talmudic times, burial took place in caves, hewn tombs, sarcophagi, and catacombs; and a secondary burial, i.e., a re-interment of the remains sometimes took place about one year after the original burial. Jewish custom insists on prompt burial as a matter of respect for the dead, a consideration of particular relevance in hot climates. The precedents set by the prompt burials of Sarah (Genesis 23) and of Rachel (Genesis 35:19) are reinforced by the Torah's express command that even the body of a man who had been hanged shall not remain upon the tree all night, but "you most bury him the same day" (Deuteronomy 21:23). Some delays in burial are, however, justified: "Honor of the dead" demands that the proper preparation for a coffin and shrouds be made, and that the relatives and friends pay their last respects. Certain delays are unavoidable. Funerals may not take place on the Sabbath or on the Day of Atonement; and although the rabbis at one time permitted funerals on the first day of a festival, provided that certain functions were performed by gentiles, and regarded the second day of festivals "as a weekday as far as the dead are concerned," some modern communities prefer postponement. Where there are two interments at the same time, respect demands that the burial of a scholar precedes that of an am ha-arez ("average citizen"), and that of a woman always precedes that of a man."

"The duty of burial is an obligation of the deceased's heir but if they cannot or do not perform it, the whole community is responsible. In Talmudic times, the communal fraternal societies for the burial of the dead evolved out of an appreciation of this duty. In many communities, even till modern times, acceptance into the hevra kaddisha (as the society is known) is considered to be an honor and only mature, respected men and women are initiated."

"One of the functions of the hevra kaddisha is the Tohorah rite. This is washing the corpse and preparing it for burial. In ancient times various cosmetics were used but these have been largely discontinued. The corpse is dressed in simple white shrouds and, as a rule, wrapped in the tallit he wore during his lifetime. The tallit is, however, invalidated by having one of the zizit removed."

"Coffins were unknown in biblical times. The corpse was laid, face upwards, on a bier and brought to his grave. The custom of burying important people in coffins developed only later. Rabbi Judah ha-Nasi, however, ordered that holes be drilled in his coffin so that the earth touch his body. This custom is always followed where coffins are used and in countries outside Erez Israel it is also customary to put earth from Erez Israel in the coffin."

"In ancient times a form of coffin was the ossuary which was a small chest in which the bones of the deceased were placed after the flesh had decayed. In various places in Israel, such as Bet She'arim, stone coffins, known as sarcophagi (singular sarcophagus) have also been found. Many were elaborately carved, some with non-Jewish motifs. In the Middle Ages there was no general rule as to whether burial should be in a coffin. In Spain the coffin was not used, while in France it was, and was commonly made from the table that had witnessed the hospitality of the deceased. Coffins were also used in Eastern Europe and often rabbis' coffins were made from the desks at which they had studied. In the 16th century the idea grew that it was meritorious to be buried in direct contact with the earth --- "For dust you are, and to dust you shall return" (Genesis 3:19) --- and interment without a coffin became the rule for strictly Orthodox Jews. In countries where the secular authorities insisted on the use of a coffin, their bottoms were either made of loose boards or holes were drilled into them."

"In the Western world even Orthodox Jews nowadays use coffins in compliance with the law of the land but they are usually made plain and of cheap wood. In Israel, burial is without a coffin except for soldiers who are buried in plain wooden boxes."

"Although nowadays burial always takes place in a cemetery, this was not always so. In biblical times the practice was to bury the dead in family sepulchers which might have been in natural caves or man-made buildings. In Talmud times, the custom developed of setting aside special places to bury the dead. This was primarily to keep the graves out of town since they can be a source of ritual impurity, particularly for the kohanim (priests). The cemetery, therefore, has no intrinsic holiness and is not "hallowed ground." However, great care has always been taken to keep the cemetery in the best possible order out of respect for the dead and sensitivity to the mourners. No activity showing disrespect for the dead, such as animals grazing there, was allowed. Further, anything that shamed the dead, such as eating and drinking or wearing tallit or tefillin or reading from the Torah, is also forbidden because the dead cannot do these things."

"It is customary to visit the cemetery on the anniversary of a loved one's death, as well as during the month of Elul, preceding the High Holy Days. Cemeteries are usually owned by the community and some people reserve space next to their relatives. Kohanim are always buried in the first rows since their relatives, also kohanim, may not enter the cemetery and so can see their loved ones' graves from outside. Apostates and suicides were at one time buried in a separate section of the cemetery but this law is usually not followed."

"The custom of decorating graves with flowers is strongly opposed by some Orthodox rabbis on the ground that it is a "gentile custom." Neither Conservative nor Reform Judaism, however, objects and it is also common practice in Israel, particularly in military cemeteries."

"The first tombstone mentioned in the Bible is the monument the patriarch Jacob set up over the grave of Rachel. From other parts of the Bible and in Talmudic times, it seems that such monuments were set up for important people. Later the custom developed of erecting some sort of marker on the grave, most probably to be able to locate it easily, and so that kohanim should avoid it. Still later people started to inscribe epitaphs on the gravestones, recording the name of the person buried there, his dates and some biblical verse and statement in his praise. Some of the epitaphs described the function and position of the deceased and some, from early periods, have been found in Greek."

"At the present day it is the universal custom to erect tombstones and a special order of service exists for the consecration of the tombstone. This usually consists of readings from the Book of Psalms, a memorial prayer and the Kaddish. In Israel the custom is to consecrate the tombstone on the 30th day after burial, while in the Diaspora the custom is to do it after 12 months. In Israel the tombstone is a stone slab lying flat on the grave, which is also the custom among Sephardim. Ashkenazim outside Israel usually use an upright headstone."

Escorting the dead to his last resting place is considered a great mitzvah "the fruit of which a man enjoys in this world while the stock remains for him in the world to come." It justifies even an interruption in the study of the Torah and is called "the true kindness" since one can expect no reciprocation of any sort. The minimum duty is to rise as the funeral cortege passes, and accompany it for four paces." "One who sees a funeral procession and does not escort it," states the Talmud, mocks the dead and blasphemes his Maker." Only if the hearse passes a bridal cortege is the bride given preference; to honor the living is considered greater than to honor the dead." (Encyclopedia Judaica Jr.)