שמואל א, פרק ח׳, פסוק ט״ו

Establishing a monarchy exacts a heavy economic price from the citizens, as the ruler holds the authority to levy significant agricultural taxes to support his royal court and military. The king claims a tenth of the sown grain and crops [מצודת ציון, רד״ק], taking this ten percent tax [מצודת דוד, ביאור שטיינזלץ] to distribute among his officers, servants, and military personnel [מצודת ציון, רד״ק].

A distinction is made between the finest agricultural properties and regular fields. The king has the power to claim the entire yield of the absolute best fields and vineyards to feed his army during times of war, though he provides payment for this produce. Meanwhile, he imposes a steady ten percent tax on the harvest of all remaining lands. This royal tax is collected entirely at his discretion and is added on top of the standard tithes already given to the Levites [רד״ק].

Importantly, royal authority does not permit the king to confiscate the actual land itself. The limitation of this power is evident in historical events where a king had to resort to false accusations and rigged trials to seize a citizen's vineyard, rather than simply claiming it by legal right. Therefore, the king's power is limited to taking the harvest, not the physical property [רד״ק].

The imposition of this universal ten percent crop tax is viewed as an especially harsh burden. By demanding a tithe from the harvest, the king effectively places his own needs on the same level as the sacred requirements of God. He equates his royal table with the divine table, claiming a portion similar to what Torah law explicitly reserves for the Levites and the poor [אברבנאל].