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TREASURER, TREASURY

Though offerings to the Lord are noted in the account of Cain and Abel (Gen. 4:3-4), and gifts of money and firstfruits are commanded in Exod. 23:16; 30:13, there is no explicit description of a treasury in the tabernacle. According to Josh. 6:19, 24 all the silver, gold, bronze, and iron from the capture of Jericho must be devoted to God and placed in “the treasury (Heb. ʾôṣār) of (the house of) the Lord.”

David’s plans for the Jerusalem temple included the treasuries of the house (= temple) of God and the treasuries for dedicated gifts, meaning booty won in battle (1 Chr. 26:20; 28:11-12). These treasuries could contain a wide variety of materials: money, gold objects, temple vessels and furniture, and precious stones (cf. 1 Chr. 29:2-8). 2 Kgs. 12:4 mentions census money, personal vow money, and voluntary offerings which were brought to the temple treasury.

Royal treasuries are also mentioned. The treasure Solomon received from taxes, trade, and gifts was staggering (1 Kgs. 10:14-29), and Hezekiah later built additional treasuries for his silver, gold, and precious stones, spices, shields, and “all kinds of costly objects” (2 Chr. 32:27).

Treasurers (Heb. gizbār) are mostly described as those who are “over” or “in charge of” treasuries (1 Chr. 26:20). While David had placed Levites in such positions in the temple treasuries, in reality both royal and temple treasuries were under the control of the king. In times of political or military crisis, kings did not hesitate to use the resources of both treasuries to buy military alliances (e.g., Asa, 1 Kgs. 15:18; Ahaz, 2 Kgs. 16:8; Hezekiah, 18:14-16). Conquering kings pillaged both temple and royal treasuries alike (Shishak, 1 Kgs. 14:26; Jehoash, 2 Kgs. 14:14; Nebuchadnezzar, 24:13).

The temple treasury appears rarely in the NT. The widow who gave all she had (Mark 12:41-44 par.) put her money into the gazophylakeíon, meaning “contribution boxes or receptacles,” here apparently in or near the Court of the Women (cf. John 8:20). According to the Mishnah, there were 13 such trumpet-shaped receptacles, seven for various required offerings and six for freewill offerings (m. Šeqal. 6.5). The administration of the treasury by this time had passed to the chief priest (Matt. 27:6), a fact confirmed by Josephus (Ant. 11.5.2). The Ethiopian eunuch is described as being “in charge of” his queen’s treasures (Acts 8:27). Erastus, the city treasurer (Gk. oikonómos) of Corinth, sends his greetings to Rome (Rom. 16:23).

Bibliography. R. de Vaux, Ancient Israel: Its Life and Institutions (1961, repr. Grand Rapids, 1997).

John S. Hammett







Eerdmans Dictionary of the Bible (2000)

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