עזרא, פרק ד׳, פסוק י״ג

The hostile letter sent to the King of Persia presents a sharp political and economic warning against the rebuilding of Jerusalem. The authors argue that the establishment and fortification of the city will directly harm the empire's revenue. They warn that if the city is rebuilt and its walls are fully restored and completed [רש״י, רס״ג], the Jews will gather strength. Once secure, they will cast off their subjugation and openly rebel against the king [מצודת דוד, רלב״ג, מלבי״ם]. Even without an outright war, they will use their newly fortified position to evade taxes [שטיינזלץ].

To emphasize the financial danger, the warning details three distinct types of royal revenue that will be lost. The first is a broad levy, generally understood as a tax imposed on all citizens or a specific portion owed directly to the king [מצודת ציון, רס״ג]. However, this is also viewed as a tax assessed on property [אבן עזרא], an agricultural tax based on the size of a person's field [שטיינזלץ], or a customs duty applied to trade goods [רס״ג]. The second type of revenue is widely identified as a personal poll tax collected from every individual [רש״י, מצודת ציון, רס״ג, שטיינזלץ], though it can also be understood as a broader tax levied across entire provinces [אבן עזרא].

The final category of threatened revenue relates to movement and travel. This includes tolls collected from people traveling along royal highways and fees for crossing bridges [אבן עזרא, רס״ג]. It may also encompass funds collected to support passing soldiers, transit fees, and the royal postal service [שטיינזלץ]. Another perspective suggests this refers to a special tribute presented directly to the king whenever he tours the region [מצודת ציון]. Ultimately, the message to the king is clear: if the construction continues, the royal treasury and his overall income [מצודת ציון, אבן עזרא, מלבי״ם] will suffer severe damage, as these vital tax revenues will cease entirely [רס״ג, מצודת דוד].