See P. Kyle McCarter, Jr., “The Mysterious Copper Scroll: Clues to Hidden Temple Treasure?” Bible Review, August 1992.


See P. Kyle McCarter, Jr., “The Mysterious Copper Scroll: Clues to Hidden Temple Treasure?” Bible Review, August 1992, p. 63.



John M. Allegro, The Treasure of the Copper Scroll (Garden City, NY: Doubleday, 1960).


J. T. Milik, “Le rouleau de cuivre provenant de la grotte 3 (3Q15),” in Discoveries in the Judaean Desert III, Les ‘Petites Grottes’ de Qumrân ed. Milik et al. (Oxford: Clarendon, 1962).


See Mekhilta on Exodus 22:28; Babylonian Talmud, Terumot 4a. Tosefta, Ma’aser Sheni 5.1 states that a vessel on which a dalet is written is ruled to hold terumah because the letter dalet (standing for dema’), is often translated heave offering.


Ma’aser Sheni 5.7.


It is true that the heave offering was nor normally subject to redemption. It had to be committed to burial either permanently or for temporary safeguarding pending rehabilitation of a Jewish Jerusalem. It was the custom to transport the terumah (Nehemiah 10:38–39) and the Second Tithe (Malachi 3:10) to the Temple; after the destruction, people apparently felt a voluntary need to preserve the terumah, or at least its counter-value, for delivery to the Temple in Jerusalem after its rebuilding. There are other special circumstances in which this offering might have been exchanged for money under the law. (See Manfred R. Lehmann, “Identification of the Copper Scroll Based on Its Technical Terms,” Revue de Qumran 17/4 [1964], pp. 97–105, esp. p. 101.)


See Mishnah, Nedarim, especially chap. 2; also see Maimonides, Mishneh Torah, “Hilkhot Erkhin ve-Heramin,” chap. 1.


See Maimonides, Mishneh Torah, Hilkhot Erkhin ve-Heramin” 6.4.


See Mishnah, Arakhin.


Lehmann, “Identification of the Copper Scroll,” pp. 103–104.


Avodah Zarah 13a, Bekhorot 53a, Yoma 66a, Shekalim 22a.


For example, Babylonian Talmud, Bekhorot 53b.


Babylonian Talmud, Bekhorot 53a.


Allegro, Treasure of the Copper Scroll.


Lehmann, “Identification of the Copper Scroll,” p. 100.


British Museum Roman Coins Catalogue, No 105; Roman Imperial Coinage Catalogue (1972 ed.), No. 82.


Salo W. Baron, A Social and Religious History of the Jews, 2nd ed., 2 vols. Philadelphia: Jewish Publication Society; 1952), vol, 2, p. 106: “Vespasian established the so called ‘fiscus judaicus’ … This ‘fiscal tax’ of a half shekel annually was to be paid in lieu of the previous Temple tax. Nerva abrogated it as one of the first acts of his administration. He even commemorated this fact in a special memorial coin with the legend ‘Fisci judaici calumnia sublata,’ (On the Removal of the Shameful Extortion of the Jewish Fiscal Tax).” The 1972 edition of Roman Imperial Coinage (London, Spink), vol. 2, p. 221, however, but is not so sure anymore that the coin commemorated the abolishment of the discriminatory tax: “Nerva’s coin suggests that the tax was abolished, but since we find records of the tax being paid in later years, it seems that Nerva abolished nor the tax itself but the system of false accusations employed in its collection. Exemption from the tax was henceforth secured to all who did not admit themselves to be Jews.”