以色列献祭系统的类税收制性质

古代以色列献祭系统是一个庞杂的体系，除了神圣性外，还具有类税收制的性质，体现在两个方面：第一，该献祭系统具有与税收系统相似的职能；第二，该献祭系统初具古代税收系统的特征和性质，几乎可视为税收系统的雏形。然而，古代以色列献祭系统之所以具有类税收制的性质，乃是因为神权对俗世事务的干涉导致供养神权系统的献祭系统不得不扩张其职能。

關鍵字

献祭系统；税收系统；圣经；古代以色列

並列摘要

Ancient Israel offering system is a complicated system. Apart from its holiness, it is also similar to taxation system. The similarities between Israel offering system and taxation system lie in two aspects: firstly, Israel offering system has similar functions with taxation system; and secondly, Israel offering system took the characteristics and nature of ancient taxation system, thus it almost can be seen as the early form of taxation system. However, the real reason behind their similarities is that the theocracy's interference into worldly affair forces Israel offering system, which supports the theocracy system, economically to expand its functions.

並列關鍵字

offering system ； taxation system ； the Bible ； ancient Israel

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