Archaeologists have uncovered evidence of the Assyrian military campaign against Judah that led to the siege of Jerusalem. This campaign was launched in 701 BC, under the reign of Sennacherib, king of Assyria, and Hezekiah, king of Judah.
The Assyrians conquered much of Judah and laid siege to Jerusalem, but for reasons that remain unclear, they failed to capture the city. The Hebrew Bible states that “the angel of the Lord went out and killed one hundred eighty-five thousand in the Assyrian camp”, while Assyrian records claim that Hezekiah paid a substantial tribute for the Assyrians to leave Jerusalem.
Aerial view of the excavation at Mordot Arnona in Jerusalem, showing the ruins of an administrative building. (Photo: Assaf Peretz, Israel Antiquities Authority).
New Evidence
In the Mordot Arnona neighborhood of Jerusalem, archaeologists have discovered a administrative building used for taxation in ancient times. The building underwent several modifications during the 8th and 7th centuries BC.
Archaeologists found that in the 8th century BC, this building served as a tax processing center for Hezekiah and contained jars inscribed with statements indicating that the taxes were the property of the king.
“What we see here is the economic dynamics of the Judean kingdom,” said Neria Sapir, the excavation director, in a video released by the Israel Antiquities Authority (IAA).
Sapir explained that these jars would be taken to the countryside, where individuals—possibly landowners or government officials—would collect taxes and pay with agricultural products, such as olive oil. Some jar handles bore names that might belong to those responsible for tax collection and remittance to the king.
When Sennacherib invaded Judah, his army destroyed this building, turning it into a pile of rubble. Large stones from the building’s foundation were placed on top of the ruins, making it more visible to those in the surrounding countryside. The timing of the destruction and the placement of the foundation stones suggest that the destruction may have been deliberate.
Archaeologists discovered that by the 7th century BC, the building had been rebuilt, and jars were once again used for tax collection.
However, this time, the inscriptions on the jars were different, indicating that the people were no longer paying taxes to Hezekiah but to the king of Assyria. This suggests that while Hezekiah was allowed to continue ruling Judah, the Assyrians began collecting taxes from the area surrounding Jerusalem.
