Then shall stand up in his estate a raiser of taxes in the glory of the kingdom: but within few days he shall be destroyed, neither in anger, nor in battle. (Daniel 11:20)
Heb. ma‘abir nogeś, literally, “one who causes an oppressor to pass through.” The participle nogeś, from the verb nagaṣ, “to oppress,”“to exact,” is used of Israel’s taskmasters in Egypt (Ex. 3:7) and of foreign oppressors (Isa. 9:4). The passage thus refers to a king who would send oppressors, or exactors, throughout his realm. Most commentators have understood the reference here to be to a taxgatherer, who to the average man in ancient times was the very embodiment of royal oppression. Luke 2:1 records that “it came to pass in those days, that there went out a decree from Caesar Augustus, that all the world should be taxed [literally, “enrolled,” or “registered,” see on Luke 2:1].” Augustus, who succeeded Julius Caesar, is regarded as having established the Roman Empire, and after a reign of more than 40 years died peacefully in his bed in A.D. 14.