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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。
The ancient system of the sacrificial offering in Israel is a complex system that, apart from its sacredness, also has the tax-like nature of the system and is manifested in two aspects: first, it has a similar function to the tax system; secondly, Sacrificial system, beginning with the characteristics and nature of the ancient tax system, can almost be regarded as the prototype of the tax system. However, the reason why ancient Israel’s sacrificial system had the tax-like nature was because the interference of theocracy with the secular affairs led to the sacrificial system of the theocratic system having to expand its function.