שופטים, פרק א׳, פסוק ל״ג

The settlement of the tribe of Naphtali in its designated land was marked by a complex demographic and security reality. Instead of fully conquering their territory, the members of the tribe found themselves living within a local population that was both larger and stronger. The fact that Naphtali settled directly among the Canaanite people points to a clear numerical disadvantage. Because the Canaanites heavily outnumbered them, the tribe was forced into this vulnerable living situation [אברבנאל].

Within this region, a clear distinction existed between the general Canaanite majority and the inhabitants of Beth Shemesh and Beth Anath. The residents of these two cities were not Canaanites, but rather distinct groups with their own separate identity [מצודת דוד, אברבנאל].

This complex social structure led to specific, localized tax arrangements that reflected the regional balance of power. The primary approach among commentators is that ultimately, only the non-Canaanite inhabitants of Beth Shemesh and Beth Anath were subjected to a tax, which they paid to the tribe of Naphtali. The larger Canaanite population, however, remained completely exempt from this burden [ביאור שטיינזלץ, אברבנאל, מצודת דוד]. Conversely, an alternative perspective paints an even bleaker picture for Naphtali. According to this view, the residents of Beth Shemesh and Beth Anath did not pay their taxes to the tribe at all. Instead, they paid tribute directly to the powerful Canaanites who maintained true control over the region [מצודת דוד].