Source: https://armyofromanpalestine.com/0177-2
Timestamp: 2019-04-25 04:21:51+00:00

Document:
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: 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, as Jesus had done in earlier receipts. This collection includes Jesus son of Papius’ (also known as Sambathion) tax receipts (comprising §172, §173, §174, §175, §176, §178, §179).
Bibliography: SB 14009; K. Worp, “Four Greek Ostraka from the Thermenmuseum (Heerlen),” Zeitschrift für Papyrologie und Epigraphik 65 (1986): 192-193.

References: §172
 §173
 §174
 §175
 §176
 §178
 §179