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




Each week as Christians meet we remember Christ’s resurrection and victory over death. Annually we remember that at the time of Passover Jesus became the sacrificial Lamb who takes away the sin of the world. (John 1:29) But without the resurrection, the sacrifice would be meaningless. As Paul wrote, “If Christ has not been raised your faith is worthless” (1 Corinthians 15:17). Our faith is not worthless, because Christ’s resurrection conquered sin and death.

