TB Bekhorot 31 I’m the Taxman

The end of the fourth chapter of our massekhet discusses the disqualification of a person whose is suspect of violating halakha or other unacceptable behaviors. One such person who is disqualified the tax collector. “The Sages taught in a baraita: Initially, the Sages would say with regard to one who is a ḥaver and became a tax collector that he is rejected from his status as a ḥaver. Even if he later resigns from his position as a tax collector, he is not accepted. In later generations they went back to saying that if he resigns from his position as a tax collector he is like any other person and may be accepted once again as a ḥaver.” (TB Bekhorot 31a, Sefaria.org translation)

“A ḥaver denotes a member of a society or order ("chaburah," "chaburta," "k'neset" = "aggregation," "company," "union"), or of a union of Pharisees, for the purpose of carrying out the observance of the laws of food purity to their fullest possible development. In their eyes, any person whose observance of the food purity or tithing laws was doubtful was an am ha'aretz, whose contact was defiling.” (https://en.wikipedia.org/wiki/Chaver_(title)) To become a ḥaver, had to appear before three people and swear or promise that he will carry out the observance of the food purity to the full possible development. A ḥaver had to be a pious and scrupulous person in his behavior.

Like all governments, Rome needed taxes to be collected to run smoothly. Rome farmed out to individual people the job of collecting taxes. Each tax collector was told how much he had to collect. Rome didn’t care how much the tax collector collected on top of that amount. Tax collectors were known to charge much more than the tax to line their pockets. People resented paying these exorbitant taxes after paying the mitzvot Torah obligates them for the upkeep of the Temple. They also felt that the tax collectors were collaborating with the enemy.

Some things never change especially about paying taxes. The Beatles summed up the high tax rate they had to pay in England in the song Taxman.

One, two, three, four
One, two (one, two, three, four!)

Let me tell you how it will be

There's one for you, nineteen for me
'Cause I'm the taxman
Yeah, I'm the taxman

Should five per cent appear too small?
Be thankful I don't take it all
'Cause I'm the taxman
Yeah, I'm the taxman

I'll tax the street
(If you try to sit, sit)
I'll tax your seat
(If you get too cold, cold)
I'll tax the heat
(If you take a walk, walk)
I'll tax your feet (https://www.youtube.com/watch?v=gMdcE8jdz70)

Being a tax collector during the Roman occupation was inconsistent to say the least with the vision, goals, and purpose of a ḥaver. Consequently, a tax collector could not be a ḥaver.

The Gemara proceeds to tell the following story about a tax collector who resigns and was re-accepted as a ḥaver. “The Gemara relates that one time the Sages needed Rav Huna bar Ḥiyya for a certain matter. Rabba and Rav Yosef and four hundred pairs of Sages ascended to his home. When he heard that they were coming, he tied for them four hundred chairs [takhtekei] to sit on. Eventually the Sages heard that he had become a tax collector. They sent him the following message: Go to your important position as a tax collector, and go to your former status, as we no longer need you. He sent to them the following message: I have repented and am no longer a tax collector. Rav Yosef did not go to him, but Rabba went to him.

“Rav Yosef said in explanation of why he did not go: We learn in a baraita that even if such an individual resigns from his position as a tax collector he is not accepted. Rabba said: We learn in the baraita that in later generations they went back to saying that if he resigns from his position as a tax collector he is like any other person and may be accepted once again as a ḥaver.” ( (TB Bekhorot 31a, Sefaria.org translation)