רְשׁוּת יֵשׁ לַמֶּלֶךְ לִתֵּן מַס עַל הָעָם לִצְרָכָיו אוֹ לְצֹרֶךְ הַמִּלְחָמוֹת. וְקוֹצֵב לוֹ מֶכֶס וְאָסוּר לְהַבְרִיחַ מִן הַמֶּכֶס. שֶׁיֵּשׁ לוֹ לִגְזֹר שֶׁכָּל מִי שֶׁיִּגְנֹב הַמֶּכֶס יִלָּקַח מָמוֹנוֹ אוֹ יֵהָרֵג שֶׁנֶּאֱמַר (שמואל א ח יז) "וְאַתֶּם תִּהְיוּ לוֹ לַעֲבָדִים". וּלְהַלָּן הוּא אוֹמֵר (דברים כ יא) "יִהְיוּ לְךָ לָמַס וַעֲבָדוּךָ". מִכָּאן שֶׁנּוֹתֵן מַס וְקוֹצֵב מֶכֶס וְדִינָיו בְּכָל אֵלּוּ הַדְּבָרִים וְכַיּוֹצֵא בָּהֶן דִּין. שֶׁכָּל הָאָמוּר בְּפָרָשַׁת מֶלֶךְ מֶלֶךְ זוֹכֶה בּוֹ:
The king is granted license to levy taxes upon the nation for his needs or for the purpose of war. He may also fix a duty on merchandise. It is forbidden to avoid paying this duty. The king has the right to decree that if someone does not pay these duties, his property will be seized or he will be killed. These laws are derived as follows: I Samuel 8:17 states: 'You will be servants to him, the king.' Previously, Deuteronomy 20:11 states: 'They shall be subject to your levy and they shall serve you.' From this association, it is derived that the king may levy taxes and fix duties. The statutes that he establishes in these and related matters are accepted as law for all the matters mentioned in the Biblical passage concerning the king are rights to which the king is entitled.
