XXtol: (1) Aramaic middah, "toll" or "tribute" paid by a vassal nation to its conqueror (Ezr 4:20; 6:8; Neh 5:4); written also mindah (Ezr 4:13; 7:24). More accurately for halakh, "toll," or "way tax" (Ezr 4:13,10; 7:24). In New Testament times the Romans had placed throughout Israel many toll stations (telonion). Levi the publican was stationed at such a tax office (Mt 9:9; Mk 2:14; Lk 5:27); compare telones, a "tax collector" or "publican." The tax which the Jews paid toward the support of the temple, a didrachma, is called telos, "toll" (Mt 17:25), the same as the word rendered "tribute" (Rom 13:7).
Edward Bagby Pollard