a dwelling-house in the town becomes a citizen at once." Thus there is a local authoiity which can and sliould levy taxes in monej' or work for the common defense. The Talmud {ib. 7b-lla) throws no light on the queslion whence the judicial body which enforces the tax derives its appointment or upon whose initiative it acts. It says that the " dis- ciples of the wise " should be free from all taxes for the security of the place; but that all are bound for the cost of wells or aqueducts, and of paving the streets and squares. It also speaks of a tax for poor- reliei ; but this must not be imposed on the estate of fatherless minors. It shows that some at least of the burdens of the citizen must be borne by all who have dwelt within the town for tliirty days.
There is no trace in the IMishnah or Talmud of an}' popular elections for local purposes, nor is there any of elections of kings or high priests by the body of the people. It is probable that the admin- istrative offices, corresponding to those of the mayor and council and taxing officers of modern towns, the non- judicial elders, as distinguished from "the eld- ers of the court " (Sotah ix. 6), were handed down in certain families from father to son (Keritot 5b). Upon the measure or method of taxation which the king might employ for the purposes of the state the Mishnah is silent; the Talmud intimates that it might be in the nature of a tithe on the products of the soil (Sanh. 20b). In connection with the ex- emption from taxes claimed by the learned class (B. B. 8a) these imposts are cited as the supposed equivalents of those mentioned in Ezra vii. 24; namely, gifts to the king, which were of Persian in- stitution ; a capitation tax ; and the "arnona " (Latin " annona "), a contribution in grain, fruits, etc., in the nature of a tithe.
E. 0. L. N. D.
GOVERNORS, ROMAN, OF JTTDEA. See
Procohators.
GOY. See Gkutilb.
GRACE, DIVINE : One of the attributes of
God, signifying His loving-kindness and mercy, and
particularly His compassion for the weak, the un-
fortunate, and the sinful. It is in contrast with the
attribute of justice, inasmuch as grace is granted
even to the undeserving. The most significant
Scriptural passage is in Exodus (xxxiv. 6): "The
Lord, The Lord God, merciful and gracious, long-
suffering, andabundantingoodnessand truth." The
relation of this attribute of grace to God's justice is
not always clearly defined in the Old Testament.
Rigliteousness, however, is taken to be so compre-
hensive that it includes all moral perfection, of which
all virtues are a necessary corollary. Often gi'ace
and justice are used in parallel construction (Ps.
Ixxxix. 15 ; ci. 1 ; ciii. 6, 8). Jonah found it difficult
to reconcile grace and righteousness (see Hamburger,
"R. B. T." i., s.«. "Gnadeund Barmherzigkeit " ;
Jonah iii. 8-9 ; iv. 2, 11), and the divine answer states
that grace diviue is extended not only to the chosen
people, but also to the heathen; it is conditioned,
however, on sincere repentance. The Book of
Jonah is particularly intended to teach divine grace
in its universal aspect (see Driver, "Introduction
to the Literature of the Old Testament," p. 303).
However, the other books of the Bible are also replete with this idea, as Deuteronomy, where the existence of divine grace is cited as a guaranty that God will keep His covenant with Israel (iv. 31), and grace is prondsed as a result of obedience (xiii. 18-19).
The Prophets, while emphasizing God's judgment and righteousness, also proclaim His mercy. Isaiah repeatedly teaclies tliat divine grace will bo granted to the repentant (Ix. 7), God's loving-kindness to Israel (Ixiii. 7-9). Jeremiah and Ezekiel, while de- nouncing .ludah for its sins, hold before it the same picture of divine forgiveness (Jer. xviii. 8; Lam. iii. 32; Ezek. xxxiii. 11). Joel expressly states that sincere repentance is the price of divine grace and mercy (ii. 13; comp. Hosea xiv. 2-9). Amos, while speaking burning words to sinful Israel, still promises divine grace to the saving remnant of Joseph (v. 15; comp. Micah vii. 18-20).
The Psalms abound in expressions of hope for and confidence in divine grace. It is found in conjunc- tion with righteousness (cxvi. 5) and mercj- (ciii. 8) and compassion (cxi. 4; comp. Ixxxv. 10, where there may be an effort toward liarmoniziug the two attributes of God, grace and righteousness"). In the Psalms there can be traced a gradual extension of tiie bestowal of divine grace from the anointed king and his seed (xviii. 50) to the poor and the needy (cxiii. 7), then to all Israel (cxxx. 7), to all the nations (cxvii.), and finally to all creatures (cxlv. 9). Di- vine grace is accorded because God desires to keep His covenant (cvi. 45), and also out of consideraticm for human weakness (Ixxviii. 89) . It is vouchsafed to the persecuted (ix. 13), to the fatherless, the widow, and the stranger (cxlvi. 9).
The apocryphal writings, too, commemorate and appeal to this divine attribute. Divine grace is ex- tended over all ; " the mercy of the Lord is upon all flesh" (Ecclus. [Sirach] xviii. 13) out of com- passion to weak, sinful, and short-lived man. Grace is given to those who forgive the wrongs done to them by their fellow men {ib. xxviii. 3, H).
In the Talmud divine grace is designated by the term D'Dmn mo. the attribute of mercy, in contra- distinction to ]nn mD, the attribute of justice. In creating the world God combined the two attributes : "Thus said the Holy One, blessed In the be His name! 'If I create the world
Talmud, with the attribute of mercy, sin will abound ; and if I create it with the at- tribute of justice, how can the world exist? There- fore I create it with both attributes, mercy and jus- tice, and may it thus endure ' " (Gen. K. xii. 15). The same is asserted about the creation of man (Gen. R. xxi. 8). This interpretation is based on the sup- position, often expressed by the sages, that "Elo- him " implies the quality of justice, and the Tetra- grammiton the attribute of mercy (see Ex. R. vi. 2; iJer. COb). God is sometimes called D'amn hv^ ("the Merciful One": Lev. R, xvii. 4).
According to the sages, divine grace is given to those who are merciful to their fellow men (Gen. R. XXX. 3; Shab. 151b); about those who study the Law God draws a cord of grace (TDH h^ t3in) iu the future world (Hag. 12b). Grace is given to some because of the merit of their ancestors, to others be-
