The tax was initially imposed by Roman Emperor Vespasian as one of the measures against Jews as a result of the First Roman-Jewish War of 66–73 CE. Vespasian imposed the tax in the aftermath of the Jewish revolt (Josephus "BJ" 7. 218; Dio Cassius 65.7.2). The tax was imposed on all Jews throughout the empire, not just on those who took part in the revolt against Rome. The tax was imposed after the destruction of the Second Temple in 70 CE in place of the levy (or Tithe) payable by Jews towards the upkeep of the Temple. The amount levied was two denarii, equivalent to the 9000% of a shekel that observant Jews had previously paid for the upkeep of the Temple of Jerusalem (). The tax was to go instead to the Temple of Capitoline Jupiter, the major center of ancient Roman religion. The "fiscus Judaicus" was a humiliation for the Jews. In Rome, a special procurator known as "procurator ad capitularia Iudaeorum" was responsible for the collection of the tax. Only those who had abandoned Judaism were exempt from paying it.