Hezekiah Archives

April 6, 2026April 3, 2026

A Royal Tax Bill

We are only a week away from tax day in the United States, and I am concerned that I still haven’t completed my tax return. I’m surely not the only one in this situation, and it isn’t anything new. In fact, near the Western Wall in Jerusalem, archaeologists discovered part of what might be King Hezekiah’s unpaid royal tax bill, dating from the eighth or seventh century BC.

What they found is part of a bulla, a piece of clay used to seal a document. A bulla often summarized what was inside the attached document. This one, from the first temple period, is written in Neo-Assyrian and appears to relate to a delay in paying a royal tax bill owed to Assyria by the king of Judah. Archaeologists confirmed that the clay came from the Assyrian heartland near the Tigris River. It would be interesting to see the full document from the Assyrian equivalent of the IRS, but we can learn some things from this fragment.

The document confirms a due date on the first day of the month of Av (not April 15). It also mentions a chariot officer, probably the one responsible for bringing the royal tax bill from Assyria to Jerusalem. It seems that King Hezekiah was late in paying his taxes. You can read about that in 2 Kings 18. Verses 5 and 7 tell us that “Hezekiah trusted in the Lord, the God of Israel…And the Lord was with him; he was successful in whatever he undertook. He rebelled against the king of Assyria and did not serve him.”

If you think you can get by without paying your taxes by trusting the Lord, consider this. Verse 13 states that Sennacherib, the king of Assyria, attacked and captured all the fortified cities of Judah. Then Hezekiah sent him this message: “I have done wrong. Withdraw from me, and I will pay whatever you demand of me” (verse 14). Sennacherib demanded a lot. The royal tax bill forced Hezekiah to surrender all the silver in the temple and the royal treasury.

One lesson here is to pay your taxes on time, but there’s more. The most important thing we learn from this document is that it aligns with what we read in the Bible. Archaeological discoveries continue to support the biblical record. It’s another sign that we can trust the Bible.

Reference: “Hezekiah’s Unpaid Tax Bill?” in Biblical Archaeology Review, spring 2026. 2026.

December 8, 2021December 7, 2021

The Wall Hezekiah Built Is Uncovered

The winter 2021 issue of Biblical Archaeology Review contains an announcement by the Israel Antiquities Authority of what they call a “groundbreaking discovery.” Archaeologists have uncovered the wall Hezekiah built around 701 B.C. Isaiah 22:9-10 describes the wall’s construction, and 2 Kings 25:10 tells of its destruction during the Babylonian siege of Jerusalem about a century later. In addition to the wall itself, the archaeologists found various objects, including seals, along the wall’s base to confirm its date.

The archaeologists say that the wall was 10 feet (3 m) tall and more than 15 feet (4.5 m) wide. It was built along the slopes of the steep-sided Kidron Valley, making an imposing barrier on that side of Jerusalem. Researchers previously found other sections of the wall Hezekiah built, but this find connects those sections and provides more verification of the biblical account. The same issue carries a report of finding evidence of the powerful earthquake that occurred during the reign of King Uzziah and is described in Amos 1:1 and Zechariah 14:5.

Many people don’t realize that archaeological work in the Middle East is in its infancy. Hundreds of identified sites have not been excavated because of the expense involved. In addition, the field of archaeology is complicated by politics, nationalism, funding, and the prejudice of some of the people directing the digs and the museums displaying the artifacts.

To help people learn more about biblical archaeology, we have produced a video series titled “Beyond Reasonable Doubt” with John Cooper. The videos are available for free viewing on doesgodexist.tv, or you can purchase the series on DVDs. The series is an introductory presentation of positive evidence for the reliability of the Bible and is recommended for class use and individual viewing.

Reference: The magazine Biblical Archaeology Review has a section called “Strata” in which they announce new discoveries made in the field.

January 6, 2019January 5, 2019

Historical Integrity of the Bible and AOL News

AOL News for January 5, 2019, carried a list of archaeological finds supporting the historical integrity of the Bible. Skeptics and atheists continually flood the media with claims of supposed contradictions between the Bible and historical evidence. A listing like this with pictures and descriptions is a refreshing change. Unfortunately, there is little documentation of the biblical references or which archaeological teams made the discoveries. The list on AOL News is as follows:

The bones of Mary Magdalene which are in the Church of Saint Maximin have been examined. Scientists confirmed that they do belong to a woman from the area where the Bible says Mary Magdalene lived and from the time she lived.

Solomon’s wall to protect Jerusalem has been found.

A ziggurat (tower) has been found at Etemenanki which is located in the former ancient city of Babylon matching the description of the Tower of Babel in the Bible.

A seal with Jezebel’s name and insignia has been found and dated to the 9th century BCE, so claims that she was a biblical myth do not stand.

The Tel Dan Stele has a reference to the “House of David” refuting atheist claims that David never existed.

The city of Nazareth was discovered in 2001 and matches the biblical description of where Jesus lived as a child.

The Pilate Stone was found in 1971 and his title of “Prefect of Judea” is written on the stone.

Herod’s tomb was discovered in 2007 with the details fitting Josephus’ description of the man who killed the Bethlehem babies described in the Bible.

A seal with Isaiah’s name has been discovered, so claims that he never existed have been debunked. (A seal of Hezekiah has also been discovered, but that is not mentioned in the AOL report.)

The tomb of Caiaphas, the high priest at the time of Jesus’ crucifixion was discovered in 1990.

We would like to make clear that this is an AOL production, not a report by an archaeological research group. However, we have seen most of these reports in Biblical Archaeology Review and Archaeology magazine which are both academic productions of professional archaeology groups. There is support for the historical integrity of the Bible.
–John N. Clayton © 2019