Daniel 11:20

A raiser of taxes. Heb. ma‘abir noges, literally, “one who causes an oppressor to pass through.” The participle noges, from the verb nagas, “to oppress,” “to exact,” is used of Israel’s taskmasters in Egypt (Exodus 3:7) and of foreign oppressors (Isaiah 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.