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La plus ancienne référence comptable chrétienne : la signification de l’expression ες λόγον δόσεως κα λήμψεως (Phil 4 :15).

The earliest piece of evidence of Christian accounting : the significance of the phrase ες λόγον δόσεως κα λήμψεως (Phil 4 :15).
La primera prueba de una contabilidad cristiana: el significado de la frase…..
Julien M. Ogereau

Résumés

Cet article a pour objectif d’élucider la signification de l’expression εἰς λόγον δόσεως κα λήμψεως trouvée dans la lettre de l’apôtre Paul écrite à la communauté chrétienne de Philippes en Macédoine (Phil 4 :15). A travers une étude philologique détaillée de chacun de ces termes tels qu’ils apparaissent seuls ou ensembles dans les sources littéraires et documentaires, il est démontré que cette expression appartient à la terminologie comptable ancienne. Il est établi que, contrairement au communis opinio parmi les biblistes, cette expression doit être comprise de façon littérale, et non figurative. Il est finalement conclu qu’il est ainsi fait référence au compte d’une sorte de fondation instaurée par Paul et ses compagnons de Philippes qui était destinée à financer ses activités missionnaires. Ceci constitue en soi la plus ancienne référence à une comptabilité et organisation financière chrétienne.

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1Philippians 4 :15–18 : 15 οἴδατε δὲ καὶ ὑμεῖς, Φιλιππήσιοι, ὅτι ἐν ἀρχῇ τοῦ εὐαγγελίου, ὅτε ἐξῆλθον ἀπὸ Μακεδονίας, οὐδεμία μοι ἐκκλησία ἐκοινώνησεν εἰς λόγον δόσεως καὶ λήμψεως εἰ μὴ ὑμεῖς μόνοι,16 ὅτι καὶ ἐν Θεσσαλονίκῃ καὶ ἅπαξ καὶ δὶς εἰς τὴν χρείαν μοι ἐπέμψατε. 17 οὐχ ὅτι ἐπιζητῶ τὸ δόμα, ἀλλὰ ἐπιζητῶ τὸν καρπὸν τὸν πλεονάζοντα εἰς λόγον ὑμῶν. 18 ἀπέχω δὲ πάντα καὶ περισσεύω· πεπλήρωμαι δεξάμενος παρὰ Ἐπαφροδίτου τὰ παρ᾽ ὑμῶν.

2And you, Philippians, also know that in the beginning of the gospel, when I left Macedonia, no ekklēsia except you alone partnered with me in a credit and debit account. For, when in Thessalonica, you provided for my need several times. Not that I seek the gift, but I seek the benefit accruing abundantly to your account. I have received everything and have plenty. I have been fully compensated, having received from Epaphroditus what you have sent.

Introduction

3The question of the earliest form of Christian financial organization is a tantalizing one. At first glance, it would appear that there exists no clear evidence to allow a definite answer. Our earliest source, the New Testament, seems to be entirely silent on the question, as J. M. G. Barclay himself has remarked :

  • 1 John M. G. Barclay, « Money and Meetings : Group Formation among Diaspora Jews and Early Christians (...)

4« Not surprisingly, there are no institutional structures concerning money apparent in the first generation of the Christian movement : without buildings to construct or maintain, and without a membership fee or annual dues to collect, there was no reason for the earliest Christians to handle money on other than an ad hoc basis ».1

  • 2 Justin Martyr also makes reference to what is collected in the assembly and deposited with the pres (...)
  • 3 e.g., O.Wilck. 787 ; O.Bodl. II 558 ; BGU II 526. The term is frequent in Delphic manumission recor (...)
  • 4 e.g., Gen 47 :22 and Prov 19 :17 (LXX) ; P.Cair.Zen. V 59825 (ll. 1–3 ; 252 B.C.E.) ; P.Petr. III 4 (...)
  • 5 e.g., P.Yale I 65 (l. 25 ; ca. 141–144 C.E.) ; BGU IV 1151 (2.V., ll. 32–33 ; 13 B.C.E.) ; BGU XVI (...)
  • 6 An exhaustive bibliography is too considerable to include here. The following references may be see (...)
  • 7 See Peter Marshall, Enmity in Corinth : Social Conventions in Paul’s Relationship with the Corinthi (...)
  • 8 Contra Marshall, Enmity, p. 156–64 ; Peterman, Gift, p8, 53–65, 149 ; Peter Pilhofer, Philippi : (...)

5And indeed, the earliest allusions to a Christian form of financial organization seem to appear much later in the works of Tertullian, who makes reference to the arca of Christian communities (Apol. 39).2 This being said, verse 4 :15 of the letter of the apostle Paul to the community he founded at Philippi in the late 40s C.E. holds a promise for the student of the ancient economy, and of ancient accounting in particular. It is indeed one of the rare few passages that gives us a window of insight into the socio-economic relationships of the first Christians. The verb πέχω (v. 18), which is a commercial terminus technicus frequently found in ostracon receipts from the first century C.E.,3 the noun δόμα (v. 17), which, in documentary sources, can often acquire an economic connotation in the sense of loan, allowance, or even payment,4 and the verb πληρόω (v. 18), which, beside the sense ‘to fill’ or ‘to fulfil’, can also signify ‘to pay for (something) in full’,5 all contribute to form a cluster of economic terms that is quite suggestive of the economic dimension of Paul’s relationship with the Philippians. Furthermore, in 4 :15 Paul explicitly states that he and the Philippians have agreed to partner or associate (κοινώνησεν) in an enigmatic λόγος δόσεως κα λήμψεως. While the economic connotation of these terms has generally been acknowledged, most commentators still prefer to insist that Paul’s economic discourse herein simply functions allegorically.6 Some have argued in particular that the phrase ες λόγον δόσεως κα λήμψεως (henceforth ες λόγον δ. κ. λ.) constitutes an idiom expressing, in a metaphorical way, the friendly disposition of the Philippians towards Paul, and their involvement in the exchange (literally, the ‘giving and receiving’) of favours, gifts, and services, with the apostle.7 However, this interpretation is deeply problematic and questionable, in my opinion. In this passage, Paul is actually acknowledging his receipt of the financial and/or material assistance which the Philippians have generously sent to him while in prison. He is not, as some have contended, discussing his friendly relationship with the Philippians in terms of an accounting metaphor as Cicero or Seneca might (cf. Cicero, Amic. 16.58 ; Seneca, Lucil. 81.18), nor is he elaborating on the Roman principle of social reciprocity, do ut des.8 In other words, he is simply stating a fact, not speaking in figurative language about sociological abstractions. The expression (κοινωνέω) ες λόγον δ. κ. λ., whatever it actually means, should therefore be taken at its face value. This naturally leads us to the question of its significance, which will also be shown to have some important implications for our understanding of the financial organization of the early church.

  • 9 Deissmann, Light Ancient East, p. 227–51 ; A. T. Robertson, A Grammar of the Greek New Testament in (...)
  • 10 Hermesdorf argued that this λόγος was an account at a Macedonian bank in which the Philippians had (...)

6In this paper, then, I propose to examine several pieces of documentary evidence that will shed some light on the economic significance of the phrase, which, one has to admit, is not immediately obvious. First, I shall conduct a brief philological survey of each of these terms separately, and then in collocation, as they appear in documentary sources, which probably provide us with the best insight into popular Koine.9 Ultimately, I shall argue that this λόγος δ. κ. λ. refers to the ledger of some kind of community or missionary fund which Paul established in partnership with the Philippians, whereby money was set aside to support him in his evangelistic endeavours. Admittedly, this understanding is not entirely original and similar suggestions have been propounded before (though with notable variation) by B. H. D. Hermesdorf and J. Fleury.10 However, inasmuch as they failed to adduce relevant philological evidence to support their claim (which may explain why they did not persuade the majority of scholars), the following survey shall offer a welcome, original contribution to the question.

Documentary evidence for ες (τν) λόγον

  • 11 Cf. MM, s.v. λόγος, p. 379 ; LSJ, s.v. λόγος 1. & 2. ; Walter Bauer, A Greek-English Lexicon of the (...)
  • 12 The DDbDP, APIS, and HGV databases provide almost one thousand examples, e.g., P.NYU II 35 : λόγος (...)
  • 13 e.g., O.Bodl. II 1103 ; O.Fay. 5 ; P.IFAO III 9 ; SB XX 14383.
  • 14 e.g., P.Oxy. XLI 2972 ; BGU IV 1013 ; P.Bour. 13 ; P.IFAO III 39.
  • 15 e.g., P.Oxy. III 496 ; BGU IV 1100.
  • 16 e.g., P.Princ. I 13 ; SB XX 14576.
  • 17 e.g., P.Ryl. II 142 ; P.Lond. II 177 ; P.Mert. I 11.
  • 18 e.g., BGU III 981 ; SB XVIII 13303 ; P.Thomas 9.
  • 19 e.g. : εἰς λόγον χόρτου (SB XVIII 13303) ; εἰς λόγον φόρου (P.Mich. X 586) ; εἰς λ(όγον) Ἀπί(ωνος) (...)
  • 20 G. Hirschfeld, « Inschrift von Teos », Hermes 9.4, 1875, p. 501–503 ; Edmond Pottier, and Amédée Ha (...)
  • 21 Laum restored : εἰς τὸν [κατάλ]ογον (l. 35), but Bogaert simply read εἰς τ[ὸν] [λ]όγον (ed.pr. non (...)
  • 22 Cf. Peter Herrmann, « Neue Urkunden zur Geschichte von Milet im 2. Jahrhundert v. Chr », MDAI (I) 1 (...)
  • 23 Cf. Aristote M. Fontrier, « Inscription de Léros », BCH 19, 1895, p. 550–52.
  • 24 See also an additional example in SEG 56.1751 (Lycia, ca. I B.C.E.–I C.E.), with restorations by M. (...)
  • 25 See for instance the diptych account CIL III 2, p. 953, the λόγος γεωργίας of SB III 7013, the wax (...)

7Let us begin with the phrase ες (τν) λόγον. I shall be particularly brief since philologists are all in agreement that it pertains to accounting terminology.11 The noun λόγος itself, which can acquire a wide array of meanings, very often signifies ‘account’ in documentary sources.12 In papyri, the expression, which is often abbreviated as ες λ.’, occurs in a broad variety of documents such as receipts,13 contracts,14 nuptial agreements,15 accounts,16 petitions,17 or letters,18 from as early as III B.C.E. (e.g., P.Lille I 53), and as late as VI C.E. (e.g., BGU XII 2143). In the majority of cases, it is immediately followed by the name of the account holder or a noun describing the type of account.19 A similar usage is found in inscriptions, though much more rarely. For example, in a decree from Teos regulating the education of children (ca. III B.C.E.), the phrase ες τν λόγον (l. 58) refers to the city treasury into which fines are to be paid if one breaches the law in question.20 Similar examples are found in honorary decrees from Didyma (IDidyma 488 ; ca. 159/8 B.C.E.),21 Miletos (SEG 36.1048 ; 165/4 B.C. E.),22 and Leros (ILerosMcCabe 6 ; 107 B.C.E.),23 in which treasurers are instructed to record expenses in the city registry (γγράψασθαι ες τν λόγον).24 In sum, there is an overwhelming corpus of documentary evidence attesting that the phrase ες (τν) λόγον frequently referred to a financial account and its accompanying ledger. As is well known, such ledger often took the shape of a tablet, a codex of tablets, or a papyrus roll, in which financial transactions, i.e., receipts and expenditures, were dutifully recorded.25

Documentary evidence for λ(μ)ψις

  • 26 Both forms are found, though λῆμψις seems to be slightly later. See LSJ, s.v. λῆψις.
  • 27 For example, in the lex portorii Asiae, the customs law from Ephesus, τούτου ἐνεχύρου λῆψις has the (...)
  • 28 One must be careful not to confuse the dative of λῆμψις, λῆμψει, with the second future singular pe (...)
  • 29 A similar usage is found in the fragment SB XX 14721 (II B.C.E.). Although the editors are unsure a (...)

8The evidence concerning λψις or λμψις is much more scant.26 In the rare few inscriptions in which it is found, it has the sense of seizing or collecting either money or a financial/material guarantee. 27 The term is hardly more common in papyri, and is generally employed to acknowledge the reception of some merchandise or some payment.28 This is the case in the official letter BGU IV 1027 (Hermopolis, 360 C.E.) : χύρων λήμψεως (l. 15). This sense is also observed in O.Mich. II 889 (Arsinoites, 289 C.E.), a receipt for grain delivery : π(ρ) νν(ώνης) λήψεως νό(ματος) Σαραπάμονος κα Τ̣ετ. The term is never found as indicating a credit operation except perhaps in the late account SB XXIV 16045 (VI–VII C.E.), in which the phrase (πρ) λ̣ήψ̣εω̣ς το̣[ δεινός ( ?)] could refer to the receipt of some payment into the account. However, the reading is too uncertain, and the papyrus too fragmented, to allow any confident conclusion.29

Documentary evidence for δόσις

  • 30 MM, s.v. δόσις, p. 169. Cf. LSJ, s.v. δόσις II.5. Beauchet had already observed that, in ancient Gr (...)
  • 31 The most thorough treatment on these public contributions remains Léopold Migeotte, Les souscriptio (...)
  • 32 e.g., PSI VII 801 ; SB XX 14315. The verb ἀποδίδωμιι itself often has the sense of repaying what is (...)
  • 33 Cf. Beauchet, Histoire, vol. 4, p. 272 ; Raymond Bogaert, « Banquiers, courtiers et prêts maritimes (...)
  • 34 Of course, other senses of δόσις are also found. It can thus signify the delivery of some merchandi (...)
  • 35 P.Petr. III 41, III 46 ; P.Oxy III 474, IV 724, VI 912, VIII 1127 ; P.Flor. II 1335 ; Ostr 6 in Fay (...)
  • 36 I examined some 159 instances in 117 papyri and 152 instances in 129 inscriptions. In 10 % of the p (...)
  • 37 e.g., P.Aberd. 27 ; P.Cair.Masp. II 67145.
  • 38 e.g., P.Mich. XVIII 792 ; P.Oxy. XXXVI 2780 ; O.Fay. 6 ; SB XVI 12601, XVI 12602.
  • 39 e.g., UPZ I 112 (204 B.C.E.). To be more precise, this is an offer to contract a tax-farming lease.
  • 40 e.g., O.Mich. I 110 ; P.Lond. V 1673 ; PSI VI 688 R ; P.Cair.Masp. II 67145.
  • 41 e.g., BGU IV 1151 II Z. 26–48 ; P.Oxy.Hels. 43 ; P.Mich. III 182 ; BGU IV 1146. Cf. Allan C. Johnso (...)
  • 42 e.g., P.Oxy. IV 724.
  • 43 e.g., P.Bad. IV 47 ; P.Col. X 282 ; SB XVI 12508 ; P.Alex. 2 ; P.Lond. V 1786.
  • 44 e.g., IPriene 57 ; IMilet 1.3.147.
  • 45 e.g., IG VII 3073.
  • 46 e.g., IG IV² 1.110 ; 1.109.

9Unlike λμψις, δόσις is very frequently attested both in literary and documentary sources, as Moulton and Miligan, among others, have long noted.30 Admittedly, compound nouns such as πίδοσις (‘voluntary contribution’),31 πόδοσις (‘payment’),32 or κδόσις (‘loan’, especially maritime),33 are actually much more common.34 Initially, Moulton and Milligan had adduced eleven documents in which δόσις assumes the sense of ‘payment’ or ‘instalment’ (for something that is due).35 This understanding can now be confirmed by a more recent examination of a much larger body of evidence, in which in about 80 % of cases this sense is unambiguously observed.36 Sometimes abbreviated as δό,37 δόσις is found in receipts of various kinds,38 in tax-farming leases,39 accounts,40 loan or sale agreements,41 apprenticeship contracts,42 official and private letters,43 decrees,44 building contracts,45 and temple accounts,46 from as early as IV B.C.E. (e.g., IG I³ 365) until as late as VI C.E. (e.g., P.Oxy. XVI 1970). This clearly suggests a widespread and enduring usage among the populations of the Greek East, which the following few examples will serve to illustrate.

  • 47 Cf. Johnson, Egypt, #289, p. 458–459.
  • 48 Cf. PSI VI 688 R ; P.Wash.Univ. II 90 ; O.Mich. I 110 ; P.Oxy. XLIX 3515, 3516, XXXVI 2780 ; P.Berl (...)

10In P.Mich. II 123, the register of Tebtynis for the sixth year of Claudius’ reign (46 C.E.), δόσις (διά τινος) πρ μισθώ(σεως) refers to the rent instalment to be paid into the grapheion account (col. 11, l. 9 ; cf. l. 13). Similarly, in SB XVI 12421 (Arsinoites, II C.E.), a fragmentary pawnbroker’s account, δόσις is repeatedly employed to record the loan payments granted to customers.47 On other occasions, δόσις simply stands for the payment of wages (in kind or cash) made to labourers, as in the following salary account P.NYU II 30 (Oxyrhynchos, II C.E.) :48

[λ]ό̣γ(ος) σα̣λ̣αρίου {(δραχμὰς)} κα̣ὶ̣
[ὀψ]ωνί̣[ο]υ ὧν ἔσχομεν̣·
α̣ δόσις (δραχμὰς) ω̣·
β̣ δόσις (δραχμὰς) τμ·
γ δόσις (δραχμὰς) σξ·
δ δόσις (δραχμὰς) σ·

11Especially interesting are instances where δόσις is found in collocation with the prepositional phrase ες λόγον, such as in P.Vind.Sal. 16 (II C.E.) which records a payment made into an account of transport expenses : δόσε̣ι̣ς̣ Χαρίου Θαμίνιος ες λόγον φορέτρων Κανοπ[ιά]δος κα() λλων

  • 49 The spelling of the author leaves to be desired. The papyrus indeed reads : δόσε̣ι̣ς̣ Χαρίας Θαμῖνι (...)
  • 50 See Johnson, Egypt, #168, p. 276. Cf. P.Alex. 2 ; BGU IV 1122 ; P.Oxy. VI 912, VIII 1127, XIV 1694, (...)
  • 51 Cf. BDAG, s.v. δόσις L&N, s.v. δόσις ; 57.73.
  • 52 Yet even when it does mean ‘gift’, a commercial transaction could arguably be understood. This is t (...)

12βολος κτ.49 Beyond financial accounts, δόσις occurs numerous times in the legal formula of rental agreements, wherein the lessee pledges to pay the number of agreed-upon instalments. This is well illustrated in SPP XX 53 (Herakleopolis, 246 C.E.), a lease for the share of two thirds of a house : ποδώσω σοι (κατʼ τος) ν τέσσαρσι δόσεσι (l. 15).50 Significantly, the sense ‘gift’, which some lexica view as the primary sense of δόσις,51 and by which, presumably, one ought to understand a voluntary contribution given without any obligation, occurs very rarely in papyri.52

  • 53 Cf. IG I³ 369 (V B.C.E.), IDelphes 2.31, 2.32, 2.59, 2.62 (all from IV B.C.E.).
  • 54 For a translation and commentary, see Marie-Christine Hellmann (ed.), Choix d’inscriptions architec (...)
  • 55 Cf. IG XI 2.161, 163, 199, 203, 204 ; IDelos 3.290, 291, 296, 314, 320, 364–366 ; 4.372, 384, 399, (...)
  • 56 Cf. Bogaert, Banques, p. 257–59 ; Andreas M. Andreades, A History of Greek Public Finance, vol. 1, (...)
  • 57 The local money changers operated a monopoly for the exchange of currency at Pergamon. Tradesmen de (...)

13Unsurprisingly, the economic connotation of δόσις is as frequent in inscriptions as in papyri. The term is particularly common in decrees, inscribed accounts of temples (λόγος εροποιν/ναοποιν), or building contracts, in which it often has the sense of ‘instalment’ or ‘payment’ (for some accomplished work). This can be readily observed in the accounts of temple treasuries at Athens as early as mid-V B.C.E. (e.g., IG I³ 365, 369), at Delphi from IV B.C.E. (e.g., IDelphes 2.31, 2.59, 2.62),53 and at Epidaurus (e.g., IG IV² 1.103, 106, 108), Lebadeia (e.g., IG VII 3073),54 and Delos (e.g., IG XI 2.142, 158 ; IDelos 3.360, 4.402),55 during the period IV–II B.C.E. But δσις also appears in public decrees such as IMilet 1.3.147 (205/4 B.C.E.), which records a resolution to resort to a public loan to address a famine. Here δόσις το ργυρίου/το σιτη[ρε]σίου (ll. 19–20, 58) refers to the city’s repayment of monthly or yearly annuities to the citizens in reimbursement for their initial loan to the public treasury.56 Meanwhile in the Hadrianic decree concerning the public bank of Pergamon (OGI 2.484 ; 129 C.E. ?), δόσις το ργυρο νομίσ[μα]τος (l. 41) refers to the payment of some silver coinage.57 Thus, δόσις can be seen to signify ‘payment’ in a large majority of inscriptions, which further illustrates the fact that the common perception of δόσις as simply meaning ‘gift’ is too restrictive. This also confirms that a key to identify the right connotation of δόσις is its immediate context and its syntagmatic connections with other terms in the sentence. In Philippians 4 :15, the collocation with λόγος and the close proximity of other technical financial terms strongly suggests a financial connotation rather than the plain sense of ‘gift’.

Evidence for the collocation λόγος δόσεως κα λήμψεως

  • 58 In context, a discussion on liberality (ἐλευθεριότης), δόσις χρημάτων καὶ λῆψις simply refers to th (...)
  • 59 The lack of context makes it difficult to determine the exact significance of the phrase in the fir (...)
  • 60 Unfortunately, the context of Mand. 5.2.2 is of little help to shed light on the significance of πε (...)
  • 61 Naturally, this excludes patristic authors citing Paul verbatim (cf. John Chrysostom, Hom. Phil. 62 (...)
  • 62 The preceding clause, ὃ ἐὰν παραδιδῷς ἐν ἀριθμῷ καὶ σταθμῷ, suggests a commercial setting whereby m (...)
  • 63 The Vulgate translates : datum vero et acceptum omne describe. Cf. Smend’s translation : « Für das (...)

14We may now turn to possible evidence of the collocation of two or more of these terms in ancient sources. Right from the onset, I should admit however that, to the best of my knowledge, the full expression ες λόγον δ. κ. λ. is unfortunately never attested in documentary and literary sources, so that we have no other example to which we might compare Paul’s expression. As has long been noted by commentators, the collocation of δόσις and λμψις does occur several times in literary works, such as Aristotle’s Nichomachean Ethics (Eth. nic. 2.7.4, 4.1.1, 4.1.24, 4.4.2),58 Sirach 41 :19d and 42 :7,59 or the Shepherd of Hermas (Mand. 5.2.2).60 However, in almost all these cases no particular financial significance can be discerned, probably because the noun λόγος is missing in every instance.61 One exception might be Sirach 42 :7, whose commercial context renders the financial connotation of δόσις κα λμψις unambiguous.62 The allusion to a ledger on which would be recorded receipts and expenditures, or perhaps imports and exports from one’s stock, is unmistakable as ben Sira exhorts his reader to put down in writing (ν γραφ) every (πάντα) δόσις and λμψις.63

  • 64 The restored reading δ[όσ]εως καὶ ὑπολήψεως also appears in CPR VII 1 (7–4 B.C.E.). However, it is (...)
  • 65 V. Arangio-Ruiz seems to have avoided translating λήμψεως καὶ δόσεως when he renders : « si Deo pla (...)
  • 66 The collocation λόγος (τῶν) δοθέντων/δοθέντος, ‘account of amount(s) paid’, is also found though no (...)
  • 67 Spelt as δωσ in the papyri.
  • 68 Mees translates as follows : « Gib dem Töpfer Kollouthos als Zahlung . . . 18 Artaben vom Weizen . (...)
  • 69 Note : the ed.pr. originally translated λόγ(ον) μισθώ(σεων) δόσεων νεοφ(ύτων) by « die Pacht-und Ge (...)
  • 70 Cf. Bülow-Jacobsen and Whitehorne, P.Oxy. XLIX, p. 256.
  • 71 It is unclear to me what this term means. The entry in the LSJ provides neither gloss nor definitio (...)
  • 72 The ed.pr. expressed some doubt about this reading : « Δος = δοσεως ( ?) : compte de la distributio (...)

15These literary examples aside, it is once again the documentary material that offers the best insight. Admittedly, the collocation λήμψεως κα δόσεως is only found in two papyri from late antiquity (VI C.E.), and in both instances it is rather unclear what is implied by the phrase.64 In P.Cair.Masp. II 67158 (Antinoopolis, VI C.E.), a partnership contract between two carpenters, the protagonists agree to share with their heir and successor in δόσις and λμψις : ε τ θε δόξειεν εναι, [τόν τε κληρονό]μον κα διάδοχ(ον) μν λήμψεως κα δόσεως πρ̣ μν γενέσθαι, μετ τν μν̣ ποβίωσιν (ll. 24–25).65 Similarly, in a testament from the same period (l. 208, P.Cair.Masp. II 67151 ; Antinoopolis), a clause stipulates that illegitimate children (νόθους) and freed slaves (πελευθέρους) are to be alienated (λλοτριουμένους) from all inheritance, from all πάσης λήμψεως κα δόσεως (πρ μο). Here again, one is hard pressed to make sense of the sentence. More suggestive, however, are the following instances in which ες λόγον collocates with δόσις.66 In P.Prag. I 72 (Arsinoites, VII C.E.), a pork-butcher (χοιρομάγειγος) orders a supervisor (προνοητής) named Mena to pay to the account of the notarius a certain amount of barley : παρ(άσ)χ(ου) Μαριαν νοταρ(ί) λό) δόσ(εως)67 (πρ) μη(νς) Θθ κριθ(ς) (ρτάβας) ιε. A comparable order to issue wine and wheat is found in P.Oxy. XLIX 3519 (Oxyrhynchus, ca. 260 C.E.) : δς Κολλούθ κεραμε ες λόγον δόσεως . . . πυρο γενήμ(ατος) ε (τους) (ρτάβας) ιη κα ονου γενήμ(ατος) ϛ̣̣.68 Similarly, the following entry appears in an estate account (ll. 11–13) : ρακλ(εί) α (τους) μ (ρτάβαι) μπελ(νος) νεοφύτου ς ̣ξεκρούσατο ες λόγ(ον) μισθώ(σεων) δόσεων νεοφ(ύτων) (ρτάβαι) ϛ̣ (P.Erl. 101 ; Oxyrhynchites, 269/270 C.E.).69 Admittedly, these examples could be understood as meaning ‘on account of’ or ‘as payment’ (for service rendered).70 However, in the badly damaged account P.Cair.Masp. II 67141 (Frag. 5, V ; Antaiopolites, VI C.E.?), it is quite certain that the phrase λ̣ό̣γ̣(ος) χ̣εδρίας71 δόσ(εως)72 τς κα γορασθ(είσης) identifies an account of sums received from sales at the local market.

  • 73 In an archival context, the two terms can also refer to the receipt or delivery of documents (e.g., (...)
  • 74 In many compounds verbs, such as παραδίδωμι and παραλαμβάνω from which παραδόσις and παραλῆμψις der (...)
  • 75 The reading is not entirely certain, but is suggested by the occurrence of καλιγί[ων] l. 3. In any (...)
  • 76 The language is quite formulaic here. The sentence indeed starts with the common expression ἐπιζητο (...)
  • 77 The difference is not particularly significant. As Andreau indeed explains : « ce que les Grecs et (...)
  • 78 In this instance, the account tabulates the collection of wine and meat contributions and its redis (...)
  • 79 In this last example, the term λόγος does not appear as it only makes mention of two local commissi (...)
  • 80 Cf. LSJ, s.v. παραδόσις, παράληψις.

16Still more insightful are the following documents in which the collocated terms παραδόσις and παραλμψις seem to bear a connotation similar to that of δόσις and λμψις in Philippians 4 :15.73 In this case, the preposition παρά hardly adds any nuance to the lexeme.74 In the first instance, a certain Aurelius, a βουλευτής from Oxyrhynchos, reports to the local strategos concerning the λόγος παραλήμψεως κα παραδόσεως κα̣λ̣ι̣[γίων ( ?)],75 i.e., the account of caligae (soldiers’ boots) over which he is responsible (τς γενομένης π μο) (PSI VIII 886, ca. 311/2 C.E.).76 The papyrus being particularly fragmented, it is somewhat unclear whether παραδόσις and παραλμψις strictly refer to the receipt and payment of financial sums, or to the collection and distributions of stock supplies, or to both, as was possible with Greco-Roman accounts.77 Interestingly, similar language is employed in four other documents. In P.Cair.Isid. 13 (Karanis, 314 C.E.), two tax-collectors (παιτητής) provide a report as to the λόγος παραλήμψεως κα παραδόσεως π γενήματος, detailing the amount of produce (γένημα), chaff here (χυρον), they have collected (παραλμψις ; cf. παραλαμβάνω, l. 30) and delivered (παραδόσις ; cf. παραδίδωμι, l. 23) to the πιμεληταί in charge of the supervision of taxes. Likewise, in P.Oxy. LX 4089 (351 C.E.), a report is given to the Oxyrhynchos strategos upon his request about the λόγος [παραλ]ήμψεως κα παραδόσεως of wheat and barley. Similar remarks could be made about two other comparable documents written to the Oxyrhynchos strategos : P.Oxy. LXVII 4607 (concerning the ννώνη στρατιωτική ; 362/3 C.E.),78 and P.Oxy. X 1262 R (concerning a loan of corn seed ; 197 C.E.).79 While one could argue that in all five cases παραδόσις and παραλμψις acquire no specific connotation other than their usual sense, that is, respectively, ‘transfer’ and ‘receipt’,80 their collocation with λόγος and the nature of the documents themselves, i.e., an accounting report somewhat akin to a modern auditor’s report, illustrate quite distinctly that they could also be employed to designate book-keeping operations, i.e., receipts and expenditures, be they in cash or kind.

Significance of the phrase εἰς λόγον δόσεως καὶ λήμψεως

  • 81 This is precisely what New Testament commentators miss when they solely focus on δόσις καὶ λῆμψις a (...)
  • 82 e.g., P.Oxy. LVIII 3921 ; BGU I 21, VIII 22 ; P.Lond. III 965.
  • 83 C. Brélaz, and A. Rizakis have indeed observed that « la vigueur du latin . . . perdure comme langu (...)
  • 84 On the codex accepti et expensi, the works of Thilo and Minaud remain fundamental. See Ralf M. Thil (...)
  • 85 Cf. Andreau, La vie financière, p. 557, 616 ; Andreau, Banques, p. 90.
  • 86 For a comprehensive collection of such loan-words as it applies to Roman institutions, see Hugh J. (...)
  • 87 This possibility was taken seriously by Ramsay, Souter (though his exposition is little convincing) (...)
  • 88 A few textual variants exist amongst Vetus Latina manuscripts. For instance, some bilingual manuscr (...)
  • 89 Plautus, Pseud. 626 : qui res rationes que eri Ballionis curo, argentum accepto [expenso] et quoi d (...)

17While, as I have mentioned, one has yet to discover in literary and documentary sources an expression that is exactly equivalent to Paul’s, these few examples should nonetheless prove sufficient to elucidate Philippians 4 :15. It is particularly significant that they offer conclusive evidence regarding the financial connotation that δόσις and λμψις almost always acquire when found in collocation with λόγος. This confirms the view that the interpretive key to Paul’s unusual expression resides in the prepositional phrase ες λόγον on which the genitives δόσεως and λήμψεως depend, as well as in the context formed by the close proximity of other financial terms.81 This leads me to conclude that what Paul had in mind was probably an account similar to those examined above. Against this proposition one could argue that, in Greek papyri, a ledger is more commonly referred to as a λόγος λημμάτων κα ναλωμάτων.82 Paul may have of course been familiar with such designation, but writing to a community based in a Roman colony where Latin remained vibrant well into the third century C.E.,83 he could have also been influenced by equivalent Latin appellations, that is, either the domestic codex accepti et expensi, which every Roman property-owner tended during the Republican and early imperial eras (cf. Cicero, Rosc. com. 1.4, 3.8; Verr. 2.23.60),84 or the ratio accepta et data kept by bankers and other businessmen (Dig. 2.14.47.1 ; cf. Dig. 2.13.6.3).85 This suggestion is certainly not too far-fetched considering that examples of such bilingual borrowings abound in ancient sources, papyri especially, regardless of the social level and/or linguistic proficiency of the author.86 Moreover, Roman culture seems to have exerted a certain influence over Paul, who may have also spoken Latin.87 Incidentally, this understanding also appears to have been that of the translator(s) of the Vulgate who rendered the phrase in ratione dati et accepti,88 which in literary sources almost always refers to a ledger.89

  • 90 Cf. Thilo, Codex, p. 2–3 ; Minaud, La comptabilité, p. 48, 149.
  • 91 Minaud, La comptabilité, p. 31–32. Cf. Elizabeth Grier, Accounting in the Zenon Papyri, New York, 1 (...)
  • 92 Minaud summarizes this well : « Le codex accepti et expensi donnait la composition de l’actif immob (...)
  • 93 Andreau, Banques, p. 92.
  • 94 Cf. Cicero, Cael. 7.17 : tabulas qui in patris potestate est nullas conficit.
  • 95 This might explain its slow disappearance and the increasing popularity of the chirographum, a lega (...)
  • 96 Here we follow Andreau who distinguishes the argentarii and coactores argentarii, « des hommes de m (...)
  • 97 Dig. 2.13.4, 2.13.6, 2.13.8, 2.13.9.2, 2.13.10, 2.13.10.2, 40.7.40.8, 50.16.89.2. Cf. Andreau, La v(...)
  • 98 Dig. 2.14.47.1 ; cf. Dig. 2.13.6.3. Andreau, La vie financière, p. 557, 616.
  • 99 Minaud, La comptabilité, p. 61–65.
  • 100 e.g., T.Vindol. II 180, 200 ; CIL III 2, p. 953 ; P.Masada 722.
  • 101 Andreau, La vie financière, p. 40–48.
  • 102 As Minaud notes : « Il est certainement abusive de penser que tout Romain, tout ciuis romanus, cons (...)

18The question that remains to be answered then is what kind of financial account Paul had in mind when he wrote λόγος δ. κα λ. While it is impossible to answer this question with absolute certainty, we may nonetheless arrive at a plausible explanation by eliminating improbable alternatives. Despite our limited knowledge about Roman accounting,90 we can be quite certain that different registers existed for different purposes or types of economic activities, and that accounting principles did not dramatically evolved over time.91 The primary purpose of the codex accepti et expensi was to record the state and evolution of a paterfamilias patrimony, both his active and passive assets.92 Thus, it was never « lié à un métier spécifique »93. Its use was restricted to Roman citizens possessing patria potestas,94 and was denied to Junian Latins and peregrini.95 It must therefore be differentiated from the registers of the bankers and money-changers in Rome and Italy (i.e., the argentarii, coactores argentarii, and later the nummularii),96 which are usually referred by the jurists as rationes or codex rationum,97 and sometimes as rationes implicita propter accepta et data.98 The codex accepti et expensi must also be distinguished from other kind of business accounts, such as those commonly found in papyri, which functioned more as some livres de caisse or cashbooks.99 Judging by the Vulgate’s rendition, its translator(s) seem to have envisaged the latter, since the terms ratio or accepti are often found in Roman accounts, though one cannot be entirely sure.100 Following the Vulgate could ultimately prove misleading, however, for it tells us nothing more than what its translator(s) thought it to have meant three centuries later. This approach is all the more prone to anachronisms since the Roman economy, including its terminology, evolved progressively.101 We cannot also know for sure whether Paul kept a codex accepti et expensi, though it seems very unlikely that he owned enough assets to require one.102 What is more, it is difficult to believe that he could have envisaged associating the Philippians to the operations recorded in his codex—it was, in fact, impossible according to Roman law, the codex being a strictly private legal document.

  • 103 At the end of the month, diligent patres familiae would then report these operations onto their cod (...)
  • 104 Cf. A. E. R. Boak, « An Overseer’s Day-Book from the Fayoum », JHS 41.2, 1921, p. 217–21 ; Éva Jaka (...)
  • 105 ll. 10–17 : ἐμοῦ λογοπυοιουμένου πρὸς Βεντῆτιν Βεντήτιος προβατοκτηνοτρόφου τῶν ἀπὸ Ὀξυρύνχων τῆς
  • 106 Certain Roman legal sources suggest that some accounting evidence needed to be kept for at least te (...)
  • 107 Interestingly, Apion’s accusation is indirectly confirmed by the evidence of P.Oxy. VI 985, « an ac (...)
  • 108 He claimed a total of 5,249 drachmas and 4 obols (ll. 23–26), which, he alleged, Berenike had gross (...)

19Given his professional activities as an artisan (1 Cor 4:12, 9:6; 2 Cor 11:27; 1 Thess 2:7–9), it is however safe to assume that Paul employed either some kind of adversaria, i.e., a rough (neglegenter) account book containing daily financial operations (cf. Cicero, Rosc. com. 2.6–7, 3.8–9),103 or a more elaborate and permanent cashbook of receipts and expenditures, viz., a ratio accepta et data/expensa. Recent studies have indeed highlighted the diligence of Graeco-Roman people, including modest ones, in keeping accounts, even though their technique was obviously not as sophisticated as ours today.104 For example, in a petition to the strategos of Arsinoite (P.Mich. V 228 ; Tebtynis, 47 C.E.), a man complained of being cheated and abused while settling accounts with a shepherd.105 Dutiful and accurate accounting was also necessitated by fiscal and legal procedures. The codex accepti et expensi, for instance, enabled the evaluation of one’s patrimony for census, and therefore taxation, purposes, while prosecutors and adjudicators could also demand that accounts be produced as evidence in litigations.106 A good illustration is found in a petition written by a wine merchant named Apion to the prefect of Egypt concerning the alleged fraud of the widow of his former business partner (P.Oxy. XXII 2342 ; 102 C.E.). The merchant relates that, upon taking the matter to the strategos, the latter requested that the ledger of Berenike’s deceased husband Pasion be produced for cross-examination, so as to ascertain Apion’s claims that she had withheld profits and his stock of wine : δν {the strategos} ατν ψευδομένην [τησε] τ̣ν̣ το ποθανόντο[ς] νδρς ατς Π̣[ασίωνος] φημερίδα (ll. 19–21). Apion alleged that she declared erroneous information and hid the account (ll. 18–20, 25–26).107 Yet Apion must have also kept some sort of account since he knew, down to the obol, the amount of his debt, and could challenge Berenike’s declaration to the strategos.108

20Could this kind of business account therefore be what Paul had in mind by this λόγος δόσεως

  • 109 Pace Fleury, who argues that it corresponds to the account of a societas, i.e., a partnership/busin (...)
  • 110 It is probable that part of Epaphroditus’ role and service to Paul was to bring him food daily whil (...)

21κα λήμψεως ? It is a possibility, though, once again, one is faced with the difficulty as to how, and why, Paul could have associated the Philippians to his private business account (cf. κοινωνέω ; Phil 4:15). To my mind, the only possible alternative left is that this λόγος represents the account of a communal fund or foundation set up by Paul and the Philippians, which may, or may not, have been separate from the congregation’s arca communis.109 This would have ensured that funds could be set aside and later made available to Paul whenever he had need of them for his missionary travels, his ministry activities, or even his personal needs when he was unable to work to support himself, such as while in prison (Phil 4:15–18; cf. 2 Cor 11:7–9).110

Conclusion

22To conclude, these few documentary sources amply illustrate the fact that the phrase ες λόγος δόσεως και λήμψεως needs not be explained as an elaborate metaphor. Rather, I would like to suggest that it is more likely that it referred to the account book in which financial transactions between Paul and the Philippians were dutifully recorded. This in turn implies that they must have kept some kind of common fund, perhaps an arca communis such as those used by voluntary associations or societates during the same period, into which the Philippians made contributions, δόσεις, and from which Paul could make withdrawals, λήμψεις, so as to finance his missionary ventures. This is not the place to even begin to explore in more detail how Paul could have had access to funds while away from Philippi. It is the subject of another paper altogether. What I think is important to recognise for now, however, is that this passage provides one of the earliest and most significant pieces of evidence for the financial organization of the early Christian movement.

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Notes

1 John M. G. Barclay, « Money and Meetings : Group Formation among Diaspora Jews and Early Christians », in A. Gutsfeld and D.-A. Koch (eds.), Vereine, Synagogen und Gemeinden im kaiserzeitlichen Kleinasien, Tübingen, 2006, p. 120.

2 Justin Martyr also makes reference to what is collected in the assembly and deposited with the president : τὸ συλλεγόμενον παρὰ τῷ προεστῶτι ἀποτίθεται (1 Apol. 67). Jews are also known to have had common foundations and chests : see Joyce M. Reynolds and Robert Tannenbaum (eds.), Jews and God-fearers at Aphrodisias : Greek Inscriptions with Commentary, Cambridge, 1987. Cf. Barclay, « Money », p. 117–18. For a helpful study of common chests in the ancient world, see James Albert Harrill, « The Common Chest in Antiquity », in The Manumission of Slaves in Early Christianity, Tübingen, 1995, p. 129–57. Cf. Jean-Pierre Waltzing, Étude historique sur les corporations professionnelles chez les Romains : Depuis les origines jusqu’à la chute de l’Empire d’Occident, vol. 1, Louvain, 1895, p. 449–50.

3 e.g., O.Wilck. 787 ; O.Bodl. II 558 ; BGU II 526. The term is frequent in Delphic manumission records as well : e.g., FD 3.6.5 ; GDI II 2116. Cf. Henry G. Liddell, and Robert Scott, A Greek-English Lexicon : With a Revised Supplement, 9th ed., Oxford, 1996, s.v. ἀπέχω (henceforth abbreviated as LSJ) ; Heinrich Erman, « Die ‘Habe’-Quittung bei den Griechen », APF 1, 1901, p. 77–84 ; Ulrich Wilcken, Griechische Ostraka aus Aegypten und Nubien, vol. 1, Leipzig, 1899, p. 61 and 86 ; Claire Préaux, « Aspect verbal et préverbe : l’usage d’ἈΠΈΧΩ dans les ostraca », ChrEg 29, 1954, p. 139–46.

4 e.g., Gen 47 :22 and Prov 19 :17 (LXX) ; P.Cair.Zen. V 59825 (ll. 1–3 ; 252 B.C.E.) ; P.Petr. III 42 C.1 (ll. 4–6 ; 256 B.C.E.) ; P.Lond. V 1660 (l. 21 ; ca. 553 C.E.). Cf. LSJ, s.v. δόμα 2 ; Pierre Chantraine, Dictionnaire étymologique de la langue grecque : Histoire des mots, Paris, 1968–1980, p. 279 ; George M. Parassoglou, « Property Records of L. Pompeius Niger », BASP 7, 1970, p. 95.

5 e.g., P.Yale I 65 (l. 25 ; ca. 141–144 C.E.) ; BGU IV 1151 (2.V., ll. 32–33 ; 13 B.C.E.) ; BGU XVI 2607 (ll. 23–24 ; 15 B.C.E.). Cf. J. H. Moulton, and G., Milligan, Vocabulary of the Greek Testament, London, 1930, s.v. πληρόω, p. 520 (henceforth abbreviated as MM) ; LSJ, s.v. πληρόω 5.

6 An exhaustive bibliography is too considerable to include here. The following references may be seen as representative of the general opinion. H. C. G. Moule, The Epistle to the Philippians, Cambridge, 1897, p. 87–88 ; H. A. A. Kennedy, « The Financial Colouring of Philippians iv. 15–18 », ExpT 12, 1900, p. 43–44 ; J. B. Lightfoot, St Paul’s Epistle to the Philippians, London, 1913, p. 165 ; Adolf G. Deissmann, Light from the Ancient East : The New Testament Illustrated by Recently Discovered Texts of the Graeco-Roman World, Grand Rapids, 1965, p. 110–111 ; Ernst Lohmeyer, Der Brief an die Philipper, Göttingen, 1961, p. 184–7.

7 See Peter Marshall, Enmity in Corinth : Social Conventions in Paul’s Relationship with the Corinthians, Tübingen, 1987, p. 156–64 ; Gerald W. Peterman, Paul’s Gift from Philippi : Conventions of Gift-exchange and Christian Giving, Cambridge 1997, p8, 53–65, 149. Note : the phrase is usually translated as ‘giving and receiving’/‘Geben und Nehmen’ in the English Standard Version, the American Standard Version, the New King James Version, the New International Version, the Revised Standard Version, the 2007 Zürcher Bibel, and the 2000 Schlachter Bibel. Amongst the more popular bibles, only the 1910 Bible Louis Segond (« aucune Église n'entra en compte avec moi pour ce qu’elle donnait et recevait »), the 1979 Nouvelle Edition Genève (idem), the Jerusalem Bible (« no church other than yourselves made common account with me in the matter of expenditure and receipts »), the 1545 and 1912 Luther Bibel (« der Rechnung der Ausgabe und Einnahme als ihr allein »), and the 1951 Schlachter Bibel (« die Rechnung der Einnahmen und Ausgaben »), seem to have taken the economic connotation of the expression more seriously.

8 Contra Marshall, Enmity, p. 156–64 ; Peterman, Gift, p8, 53–65, 149 ; Peter Pilhofer, Philippi : Die erste christliche Gemeinde Europas, vol. 1, Tübingen, 1995, p. 147–52.

9 Deissmann, Light Ancient East, p. 227–51 ; A. T. Robertson, A Grammar of the Greek New Testament in the light of Historical Research, 3rd ed., London, 1919, p. 130–31.

10 Hermesdorf argued that this λόγος was an account at a Macedonian bank in which the Philippians had deposited money, and from which Epaphroditus withdrew funds upon reaching Rome where Paul was imprisoned, after the Macedonian banker had effectuated a permutatio with a counterpart in the capital. Fleury suggested instead that it referred to the account of the professional societas which Paul had established with a businesswoman named Lydia, one of his first converts in Philippi according to Acts 16 :12–15 : « Le compte est en réalité un compte courant, ouvert à chacun des associés dans le livre de comptes de la société et comporte des versements et des prélèvements » (p. 46). B. H. D. Hermesdorf, « De Apostel Paulus in lopende Rekening met de gemeente te Filippi », TvT 1, 1961, p. 252–56 ; Jean Fleury, « Une société de fait dans l’église apostolique (Phil. 4 :10 à 22) », in Mélanges Philippe Meylan, vol. 2, Lausanne, 1963, p. 41–59.

11 Cf. MM, s.v. λόγος, p. 379 ; LSJ, s.v. λόγος 1. & 2. ; Walter Bauer, A Greek-English Lexicon of the New Testament and Other Early Christian Literature, 3rd ed., Chicago, 2000, s.v. λόγος 2.b. (henceforth abbreviated as BDAG) ; Johannes E. Louw, and Eugene A. Nida, Greek-English Lexicon of the New Testament : Based on Semantic Domains, 2 vols, 2nd ed., New York, 1989, s.v. λόγος 57.228 (henceforth abbreviated as L&N).

12 The DDbDP, APIS, and HGV databases provide almost one thousand examples, e.g., P.NYU II 35 : λόγος ῥύσεως (wine account) ; BGU I 14 : λόγος ἀργυρικὸς λημμάτων καὶ ἀναλωμάτων (account of receipts and expenses from an estate) ; P.Cair.Zen. II 59268 : λόγος γεωργίας (agricultural account) ; BGU III 894 : λόγ(ος) οἰκοδομῆς τέκτο(νες) (account of builders) ; P.Cair.Zen. II 59253 : σου ἴδιος λόγος (private account). Cf. Raymond Bogaert, Banques et banquiers dans les cités grecques, Leyde, 1968, p. 56–57.

13 e.g., O.Bodl. II 1103 ; O.Fay. 5 ; P.IFAO III 9 ; SB XX 14383.

14 e.g., P.Oxy. XLI 2972 ; BGU IV 1013 ; P.Bour. 13 ; P.IFAO III 39.

15 e.g., P.Oxy. III 496 ; BGU IV 1100.

16 e.g., P.Princ. I 13 ; SB XX 14576.

17 e.g., P.Ryl. II 142 ; P.Lond. II 177 ; P.Mert. I 11.

18 e.g., BGU III 981 ; SB XVIII 13303 ; P.Thomas 9.

19 e.g. : εἰς λόγον χόρτου (SB XVIII 13303) ; εἰς λόγον φόρου (P.Mich. X 586) ; εἰς λ(όγον) Ἀπί(ωνος) (O.Mich. I 48).

20 G. Hirschfeld, « Inschrift von Teos », Hermes 9.4, 1875, p. 501–503 ; Edmond Pottier, and Amédée Hauvette-Besnault, « Inscription de Téos », BCH 4, 1880, p. 110–121. Cf. Christof Schuler, « Inschriften aus dem Territorium von Myra in Lykien : Istlada », Chiron 36, 2006, p. 429.

21 Laum restored : εἰς τὸν [κατάλ]ογον (l. 35), but Bogaert simply read εἰς τ[ὸν] [λ]όγον (ed.pr. non vidi). Laum II, #129B, p. 159–60 ; TextMin 47.26.

22 Cf. Peter Herrmann, « Neue Urkunden zur Geschichte von Milet im 2. Jahrhundert v. Chr », MDAI (I) 15, 1965, p. 96–103.

23 Cf. Aristote M. Fontrier, « Inscription de Léros », BCH 19, 1895, p. 550–52.

24 See also an additional example in SEG 56.1751 (Lycia, ca. I B.C.E.–I C.E.), with restorations by M. Wörrle, « Eine dörfliche Siedlung und ein ländlicher Kultplatz im Umland von Limyra », Chiron 37, 2007, p. 274–5. Cf. Schuler, « Istlada », #19, p. 425–428.

25 See for instance the diptych account CIL III 2, p. 953, the λόγος γεωργίας of SB III 7013, the wax tablet SB X 10551 containing a list of payments (λόγος δραχμῶν), the military accounts from Vindolanda (e.g., T.Vindol. II 180, 181, 182, 184 ; cf. Alan K. Bowman, « Roman Military Records from Vindolanda », Britannia 5, 1974, p. 360–73), or the beautifully preserved farm-account codex from IV C.E., P.Kellis IV 96. Cf. J. L. Sharpe III, « The Dakhleh Tablets and some Codicological Consideration », in E. Lalou (ed), Les tablettes à écrire de l’antiquité à l’époque moderne : Actes du colloque du Centre National de Recherche Scientifique, Paris, Institut de France, 10–11 octobre 1990, Turnhout, 1992, p. 128–48 ; Roger S. Bagnall (ed), The Kellis Agricultural Account Book (P.Kell. IV Gr. 96), Oxford, 1997. For a detailed list of similar surviving artefacts, see appendix 2 in Elizabeth A. Meyer, « Roman Tabulae, Egyptians Christians and the Adoption of the Codex », Chiron 37, 2007, p. 295–347 ; P. Cauderlier’s inventory of Greek Egyptians tablets in « Les tablettes grecques d’Égypte : Inventaire », in Lalou, Les tablettes, p. 63–94 ; or most recently, K. A. Worp, A New Survey of Greek, Coptic, Demotic and Latin Tabulae Preserved from Classical Antiquity, Leiden, 2012.

26 Both forms are found, though λῆμψις seems to be slightly later. See LSJ, s.v. λῆψις.

27 For example, in the lex portorii Asiae, the customs law from Ephesus, τούτου ἐνεχύρου λῆψις has the sense of seizing a pledge (ll. 56, 58, 81, 88, SEG 39.1180 ; 62 C.E.). The text of this inscription has been revised several times since its initial publication in 1986. See Edd. pr. Helmut Engelmann, and Dieter Knibbe, « Das Monumentum Ephesenum : Ein Vorbericht », EA 8, 1986, p. 19–32 ; idem, « Das Zollgesetz der Provinz Asia : Eine neue Inschrift aus Ephesos », EA 14, 1989, p. 1–206 (text, commentary and translation). For the latest revision and most thorough and up-to-date commentary, see M. Cottier et al. (eds.), The Customs Law of Asia, Oxford, 2008. Similarly, in the second honorary decree for the benefactress Archippe from Kyme (SEG 33.1039 ; post 130 B.C.E.), the phrase περί τε τῆς τῶν διαφόρων λήψεως (l. 72) refers to the collection of the interests for a loan of one talent made by Archippe after her death. Cf. l. 103 in Hasan Malay, « Three Decrees from Kyme », EA 2, 1989, #2, p. 6–7. The date of this inscription has been suggested by Louis Robert, BE, 1968, #445, p. 506.

28 One must be careful not to confuse the dative of λῆμψις, λῆμψει, with the second future singular person of λαμβάνω, which is more common (e.g., P.Oxy. IV 724 ; P.Amh. II 145).

29 A similar usage is found in the fragment SB XX 14721 (II B.C.E.). Although the editors are unsure about the nature and significance of this document, the proximity of the terms θησαυρός, διάφορος (probably meaning a sum of money or some interests here ; cf. LSJ, s.v. διάφορος II.4.b.), εἰς τὸ βασιλι[κὸν] (i.e., the royal treasury, likely ; cf. LSJ, s.v. βασιλικός II.3.), as well as the letter η indicating the amount of something (money presumably), suggests that the fragment contains the remains of a financial record of some sort.

30 MM, s.v. δόσις, p. 169. Cf. LSJ, s.v. δόσις II.5. Beauchet had already observed that, in ancient Greek contracts, δόσις represents « des versements à compte ». Similarly, Chantraine gives the glosses « don réalisé, legs, versement » for δόσις. Beauchet, Histoire du droit privé de la république athénienne, vol. 4, Paris, 1897, p. 214 ; Chantraine, Dictionnaire, p. 279 ; LSJ, s.v. δόσις II.5. Benveniste had also observed that the five Greek terms usually translated as gift (or ‘don’), which are δώς, δῶρον, δωρεά, δόσις, and δωτίνη, can have diverse meanings ranging from « la pure notion verbale, ‘le donner’, à la ‘prestation contractuelle, imposée par les obligations d’un pacte, d’une alliance, d’une amitié, d’une hospitalité’ ». Émile Benveniste, Le vocabulaire des institutions indo-européennes, vol. 1, Paris, 1969, p. 65.

31 The most thorough treatment on these public contributions remains Léopold Migeotte, Les souscriptions publiques dans les cités grecques, Genève, 1992. See also Léopold Migeotte, L’emprunt public dans les cités grecques : Recueil des documents et analyse critique, Paris, 1984.

32 e.g., PSI VII 801 ; SB XX 14315. The verb ἀποδίδωμιι itself often has the sense of repaying what is due. See LSJ, s.v. ἀποδίδωμι ; MM, s.v. ἀποδίδωμι, p. 61. Cf. Beauchet, Histoire, vol. 4, p. 499.

33 Cf. Beauchet, Histoire, vol. 4, p. 272 ; Raymond Bogaert, « Banquiers, courtiers et prêts maritimes à Athènes et à Alexandrie », ChrEg 40, 1965, p. 144. It could also refer to an act of marriage. See Uri Yiftach-Firanko, « Judaean Desert Marriage Documents and Ekdosis in the Greek Law of the Roman Period », in R. Katzoff and D. Schaps (eds.), Law in the Documents of the Judaean Desert, Leiden, 2005, p. 67–84 ; idem, « Regionalism and Legal Documents : The Case of Oxyrhynchos », in H.-A. Rupprecht (ed.), Symposion 2003 : Vorträge zur griechischen und hellenistischen Rechtsgeschichte (Rauischholzhausen, 30. September – 3. Oktober 2003), Wien, 2006, p. 347–48.

34 Of course, other senses of δόσις are also found. It can thus signify the delivery of some merchandise (e.g., SB X 10724 ; BGU XVIII 2747), of a petition (διὰ λιβέλλου δόσεως ; e.g., P.Oxy. XVI 1880), or of official correspondences (e.g., P.Würzb. 18). It can also refer to the legal execution of a testament during one’s lifetime in the form of a fictitious sale (ὠνὴ ἀποστασίου, later called ὠνὴ δόσεως ; e.g., P.Stras. II 83, UPZ II 180). The latter sense seems to have derived from Athenian law. Cf. Beauchet, Histoire, vol3, p. 122–24, 656. In inscriptions, it can sometimes refer to the (free) public distribution of corn (IG II² 1272, II B.C.E.), a bequest for the organization of festivals (IG IX 1.694, III B.C.E. ; MAMA 3.50, II C.E.), civic benefactions (IStratonikeia 303, II C.E.), a summa honoraria (McCabe, Kaunos 4 ; II C.E.), or an imperial monetary grant (IG II² 1097, 124/5 C.E.).

35 P.Petr. III 41, III 46 ; P.Oxy III 474, IV 724, VI 912, VIII 1127 ; P.Flor. II 1335 ; Ostr 6 in Fayûm Papyri, p. 322 ; P.Lond. 163 ; BGU II 473 ; Syll 540. See MM, s.v. δόσις p. 169.

36 I examined some 159 instances in 117 papyri and 152 instances in 129 inscriptions. In 10 % of the papyri and in 15 % of the inscriptions, an exact reading could not be ascertained due to the fragmentariness of the document.

37 e.g., P.Aberd. 27 ; P.Cair.Masp. II 67145.

38 e.g., P.Mich. XVIII 792 ; P.Oxy. XXXVI 2780 ; O.Fay. 6 ; SB XVI 12601, XVI 12602.

39 e.g., UPZ I 112 (204 B.C.E.). To be more precise, this is an offer to contract a tax-farming lease.

40 e.g., O.Mich. I 110 ; P.Lond. V 1673 ; PSI VI 688 R ; P.Cair.Masp. II 67145.

41 e.g., BGU IV 1151 II Z. 26–48 ; P.Oxy.Hels. 43 ; P.Mich. III 182 ; BGU IV 1146. Cf. Allan C. Johnson, Roman Egypt to the Reign of Diocletian, Paterson, 1959, #195, p. 357–8.

42 e.g., P.Oxy. IV 724.

43 e.g., P.Bad. IV 47 ; P.Col. X 282 ; SB XVI 12508 ; P.Alex. 2 ; P.Lond. V 1786.

44 e.g., IPriene 57 ; IMilet 1.3.147.

45 e.g., IG VII 3073.

46 e.g., IG IV² 1.110 ; 1.109.

47 Cf. Johnson, Egypt, #289, p. 458–459.

48 Cf. PSI VI 688 R ; P.Wash.Univ. II 90 ; O.Mich. I 110 ; P.Oxy. XLIX 3515, 3516, XXXVI 2780 ; P.Berl.Salmen 1.

49 The spelling of the author leaves to be desired. The papyrus indeed reads : δόσε̣ι̣ς̣ Χαρίας Θαμῖνις εἰς λόγον φολλέ(τρων). Cf. also the second hand on l. 4 : δόσις Χαρίας Χαρίου ἐ(πὶ) λόκου [λόγου] φ̣όρο̣υ φυτον [φυτῶν] καὶ ἄλλ̣ω̣ν̣ εἰδ̣ῶν. Similar collocations are found in SB XX 15133 and P.Lond. V 1695.

50 See Johnson, Egypt, #168, p. 276. Cf. P.Alex. 2 ; BGU IV 1122 ; P.Oxy. VI 912, VIII 1127, XIV 1694, 1632, XLIV 3200 ; P.Coll.Youtie II 68 ; BGU XIX 2810 ; P.Yale I 69.

51 Cf. BDAG, s.v. δόσις L&N, s.v. δόσις ; 57.73.

52 Yet even when it does mean ‘gift’, a commercial transaction could arguably be understood. This is the case, for instance, in P.Grenf. II 68 (247 C.E.), in which δόσις (l. 9) and χάρις (l. 10 ; cf. χαρίζεσθ[αι], l. 3) are used interchangeably to refer to the ‘gift’ of a fourth share in a grave-digging business (note : P.Grenf. II 70 is its duplicate). Cf. Johnson, Egypt, #193, p. 324.

53 Cf. IG I³ 369 (V B.C.E.), IDelphes 2.31, 2.32, 2.59, 2.62 (all from IV B.C.E.).

54 For a translation and commentary, see Marie-Christine Hellmann (ed.), Choix d’inscriptions architecturales grecques, Lyon, 1999, #13, p. 52–55.

55 Cf. IG XI 2.161, 163, 199, 203, 204 ; IDelos 3.290, 291, 296, 314, 320, 364–366 ; 4.372, 384, 399, 401bis, 406, 442–444, 461, 462, 507. In the Delian documents regulating building contracts, however, Homolle is careful to distinguish δόσις, the « à-compte » for the completion of a project, from μισθός, the daily wage payments made to artisans or labourers for the achievement of smaller tasks. See Théophile Homolle, « Comptes et inventaires des temples déliens en l’année 279 », BCH 14,1890, p. 464, 466. Cf. ibid., p. 393–94.

56 Cf. Bogaert, Banques, p. 257–59 ; Andreas M. Andreades, A History of Greek Public Finance, vol. 1, New York, 1979, p. 177–78 ; Migeotte, L’emprunt, #97, p. 304–11.

57 The local money changers operated a monopoly for the exchange of currency at Pergamon. Tradesmen dealt with local customers using a token copper currency, which they exchanged into silver denarii to pay their suppliers. This is what the δόσις τοῦ ἀργυροῦ νομίσματος seems to refer to here. See ed.pr. H. von Prott, « Römischer Erlass betreffend die öffentliche Bank von Pergamon », MDAI (A) 27, 1902, p. 78–89. Cf. Bruno Keil, « Zu zwei Pergamenischen Inschriften », MDAI (A) 29, 1904, p. 73–75 ; G. Lafaye, IGRR 4.352 ; James H. Oliver, Greek Constitutions of Early Roman Emperors from Inscriptions and Papyri, Philadelphia, 1989, # 84, p. 208–15 ; A. D. Macro, « Imperial Provisions for Pergamon : OGIS 484 », GRBS 17.2, 1976, p. 169–79.

58 In context, a discussion on liberality (ἐλευθεριότης), δόσις χρημάτων καὶ λῆψις simply refers to the giving and receiving of money (Eth. nic. 2.7.4, 4.1.1, 4.1.24, 4.4.2 ; cf., 4.1.7–8, 4.1.29, 4.1.38). See also Plutarch, Gen. Socr. 584C ; Epictetus, Diatr. 2.9.12.

59 The lack of context makes it difficult to determine the exact significance of the phrase in the first instance. The Vulgate translator(s) nonetheless rendered dati et accepti (cf. Phil. 4 :15), which is reminiscent of accounting terminology, as we shall see below. Note : 41 :19d corresponds to 41 :24 in the Vulgate.

60 Unfortunately, the context of Mand. 5.2.2 is of little help to shed light on the significance of περὶ δόσεως ἢ λήψεως, which has been variously translated. See Mand. 5.2.2 (Ehrman, Loeb Classical Library) ; Carolyn Osiek and Helmut Koester, Shepherd of Hermas : A Commentary, Minneapolis, 1999, p. 117. According to the Thesaurus Linguae Graecae, there are only about 25 such collocations prior to II C.E., which are primarily found in Aristotle, Aesop’s Vita (W, 53, l. 5 ; G, 53, l. 7), and in some obscure astrological fragments (e.g., Pythagoras, Fragmenta astrologica, 136, l. 27 ; 137, l. 20, in K. O. Zuretti, Codices Hispanienses, Brussels, 1934 ; Antiochus, Fragmenta [e cod. Monac. 7], 108, ll. 21, 24, in F. Boll, Codices Germanici, Brussels, 1908). After II C.E. another 200 more of these are found, though mainly in philosophical commentaries on Aristotle or in patristic works.

61 Naturally, this excludes patristic authors citing Paul verbatim (cf. John Chrysostom, Hom. Phil. 62.180, 187 ; Athanasius, [Ep. Castorem], 28, 885, l. 52 ; Theodoret, Interpretatio in xiv epistulas sancti Pauli, 82.588–589 ; Antiochus, Pandecta scripturae sacrae, 99.57–73 ; John of Damascus, [Commentarii in epistulas Pauli], 95.881 ; all in J.-P. Migne, Patrologiae cursus completes, Paris, 1857–1866). The three terms do appear in close proximity in the works of the astrologer Vettius Valens on two occasions. However, in both cases they are found in apposition so that neither δόσις nor λῆψιç is grammatically dependent on λόγος : τὰς διὰ λόγων καὶ δόσεων καὶ λήψεων πράξεις (2.20.4) ; διὰ λόγου καὶ δόσεως καὶ λήψεως καὶ πίστεων (4.4.39). Furthermore, in context it is not clear what δόσις and λῆψις actually stand for. See D. Pingree, Vettii Valentis Antiocheni anthologiarum libri novem, Leipzig, 1986.

62 The preceding clause, ὃ ἐὰν παραδιδῷς ἐν ἀριθμῷ καὶ σταθμῷ, suggests a commercial setting whereby merchandise needs to be counted or measured. Also unequivocal are the allusions to business dealings with merchants in 42 :5 (περὶ διαφόρου πράσεως ἐμπόρων), to the need to settle account on business journeys in 42 :3 (περὶ λόγου κοινωνοῦ καὶ ὁδοιπόρων), and to use accurate scales in 42 :4 (περὶ ἀκριβείας ζυγοῦ καὶ σταθμίων). Cf. Patrick W. Skehan and Alexander A. Di Lella, The Wisdom of Ben Sira, New York, 1987, p. 482 ; Gérard Minaud, La comptabilité à Rome : Essai d’histoire économique sur la pensée comptable commerciale et privée dans le monde antique romain, Lausanne, 2005, p. 24.

63 The Vulgate translates : datum vero et acceptum omne describe. Cf. Smend’s translation : « Für das Hinterlegte gehört sich Zahl und Gewicht, und Ausgabe und Einnahme, alles sei schriftlich ! », Rudolf Smend, Die Weisheit des Jesus Sirach, Berlin, 1906, p. 74.

64 The restored reading δ[όσ]εως καὶ ὑπολήψεως also appears in CPR VII 1 (7–4 B.C.E.). However, it is found at the fragmented end of the document, so that the meaning is uncertain.

65 V. Arangio-Ruiz seems to have avoided translating λήμψεως καὶ δόσεως when he renders : « si Deo placuerit, heredis et successoris uobis existendi cum vita defuncti eritis ». FIRA2 3.158, 486.

66 The collocation λόγος (τῶν) δοθέντων/δοθέντος, ‘account of amount(s) paid’, is also found though not treated below (e.g., SB XX 14216 ; P.Cair.Masp. I 67056 ; P.Cair.Masp. II 67138 ; P.Got. 18 ; P.Harr. I 99 ; P.Kellis IV 96, ll. 174, 854).

67 Spelt as δωσ in the papyri.

68 Mees translates as follows : « Gib dem Töpfer Kollouthos als Zahlung . . . 18 Artaben vom Weizen . . . und 24 Keramien Wein ». Allard W. Mees, Organisationsformen römischer Töpfer-Manufakturen am Beispiel von Arezzo und Rheinzabern : unter Berücksichtigung von Papyri, Inschriften und Rechtsquellen, part 2, Mainz, 2002, p. 373.

69 Note : the ed.pr. originally translated λόγ(ον) μισθώ(σεων) δόσεων νεοφ(ύτων) by « die Pacht-und Geschenkrechnung der Neupflanzungen ». However, it is questionable that δόσις has the sense of Geschenk here (especially while used in collocation with μίσθωσις). See Schubart, P.Erl., p. 107.

70 Cf. Bülow-Jacobsen and Whitehorne, P.Oxy. XLIX, p. 256.

71 It is unclear to me what this term means. The entry in the LSJ provides neither gloss nor definition (it is not found in other lexica either). See LSJ, s.v. χεδρία. The word appears neither in the Thesaurus Linguae Graecae nor in the PHI database, and is found in only two other papyri (P.Lond V 1833 ; P.Oxy. XVI 1924), which suggests that the term may have been misread. I propose κεδρία, i.e., oil extracted from the κεδρελάτη (Syrian cedar), as a better reading (cf. a similar correction by the editor of P.Oxy. XVI 1924). Cf. LSJ, s.v. κεδρία.

72 The ed.pr. expressed some doubt about this reading : « Δος = δοσεως ( ?) : compte de la distribution des légumes ( ?) achetés par Apollôs ». Maspero, P.Cair.Masp. II, p. 69.

73 In an archival context, the two terms can also refer to the receipt or delivery of documents (e.g., P.Fam.Tebt. 15). See Fabienne Burkhalter, « Archives locales et archives centrales en Egypte Romaine », Chiron 20, 1990, 193.

74 In many compounds verbs, such as παραδίδωμι and παραλαμβάνω from which παραδόσις and παραλῆμψις derive, the force of the prepositional element progressively disappeared in later Greek. See James H. Moulton, A Grammar of New Testament Greek, vol. 1, 3rd ed., Edinburgh, 1908, p. 111–13. Cf. Robertson, Grammar, p. 161, 558.

75 The reading is not entirely certain, but is suggested by the occurrence of καλιγί[ων] l. 3. In any case, no other word starting with καλ- would make sense here. Cf. LSJ, s.v. καλίγιον ; Glare, P. G. W., ed., Oxford Latin Dictionary, Oxford, 1982, s.v. caliga, p. 258.

76 The language is quite formulaic here. The sentence indeed starts with the common expression ἐπιζητοῦντί σοι. MM, s.v., ἐπιζητέω, p. 238. Cf. SB VI 9169 ; P.Oxy. LX 4089.

77 The difference is not particularly significant. As Andreau indeed explains : « ce que les Grecs et les Romains relevaient dans leurs livres de comptes, ‘ c’étaient les entrées et les sorties de stocks, stocks de monnaie (dans la caisse) ou stocks de produits (dans les greniers et entrepôts)’ ». See Jean Andreau, « Structure et fonction du livre de comptes de Kellis », CRAI 148.1, 2004, p. 433. Cf. Minaud, La comptabilité, p. 72, 74.

78 In this instance, the account tabulates the collection of wine and meat contributions and its redistribution to soldiers : [λό]γ̣ος τῆς γ̣ενομένη̣ς̣ ὑ̣[π’ ἐμο]ῦ̣ π̣αραλήμψεως οἴνου καὶ κρέ̣[ως] κ̣α̣ὶ̣ π̣[α]ρ̣[αδόσεω]ς̣ [τ]ο̣ῖς αὐτοῖς

στρατιώτης. (ll. 5–7).

79 In this last example, the term λόγος does not appear as it only makes mention of two local commissioners appointed (αἱρεθέντων) for the collection and delivery (ἐπὶ παραλήμψεως καὶ παραδόσεως) of sowing seed (σπερμάτων χωρούντων).

80 Cf. LSJ, s.v. παραδόσις, παράληψις.

81 This is precisely what New Testament commentators miss when they solely focus on δόσις καὶ λῆμψις and entirely ignore the syntactical role of εἰς λόγον. See for example Peterman, Gift, p. 63–65.

82 e.g., P.Oxy. LVIII 3921 ; BGU I 21, VIII 22 ; P.Lond. III 965.

83 C. Brélaz, and A. Rizakis have indeed observed that « la vigueur du latin . . . perdure comme langue usuelle et officielle de la colonie jusque tard dans le IIIe siècle, à l’inverse des colonies romaines d’Anatolie centrale, où le latin est supplanté plus rapidement par le grec ». Cédric Brélaz and Athanasios Rizakis, « Le fonctionnement des institutions et le déroulement des carrières dans la colonie de Philippes », CCG 14, 2003, p. 161.

84 On the codex accepti et expensi, the works of Thilo and Minaud remain fundamental. See Ralf M. Thilo, Der Codex accepti et expensi im Römischen Recht : Ein Beitrag zur Lehre von der Litteralobligation, Göttingen, 1980; Minaud, La comptabilité. See also Pierre Jouanique, « Le ‘codex accepti et expensi’ chez Cicéron : Étude d’histoire de la comptabilité », RD 46, 1968, p. 5–31 ; Adolf Berger, Encyclopedic Dictionary of Roman Law, part 2, Philadelphia, 1953, s.v. codex accepti et expensi, p. 391. Note : the codex seems to have progressively fallen into desuetude during the High Empire, though it was still known to Ausonius in IV C.E. (Grat. 5 : accepti et expensi tabulae). Cf. R. Leonhard, « Codex accepti et expensi », Paulys Realencyclopädie, vol. 4, 1901, p. 160–61 ; Jean Andreau La vie financière dans le monde romain : les métiers de manieurs d’argent (IVe siècle av. J.-C.–IIIe siècle ap. J.-C), Rome, 1987, p. 75, 477, 616 ; idem, Banques et affaires dans le monde romain IVe siècle av. J.-C.–IIIe siècle ap. J.-C., Paris, 2001, p. 92.

85 Cf. Andreau, La vie financière, p. 557, 616 ; Andreau, Banques, p. 90.

86 For a comprehensive collection of such loan-words as it applies to Roman institutions, see Hugh J. Mason, Greek Terms for Roman institutions : A Lexicon and Analysis, Toronto, 1974. Cf. Friedrich W. Blass, Grammar of New Testament Greek, London, 1898, p. 4 ; Robertson, Grammar, p. 108–16 ; Geoffrey Horrocks, Greek : A History of the Language and its Speakers, 2nd ed., London, 2010, p. 126–32 ; J. N. Adams, Bilingualism and the Latin Language, Cambridge, 2003, p. 8–15.

87 This possibility was taken seriously by Ramsay, Souter (though his exposition is little convincing), and Bruce, who remarked that both Paul’s plan to travel to Spain and his reference to the province of Illyricum by its Latin appellation ( Ἰλλυρία was its Greek name ; cf. Rom 15 :19), suggest a certain familiarity with the language. W. M. Ramsay, Pauline and Other Studies in Early Christian History, London, 1906, p. 65 ; Alex Souter, « Did Paul Speak Latin ? » Exp 1, 1911, p. 337–42 ; F. F. Bruce, Paul, Apostle of the Free Spirit, Exeter, 1977, p. 315–17. The presence of (at least) lexical Latinisms in the NT has also been noted by Buttmann, Thayer, and Moulton (Thayer and Moulton were unconvinced about syntactical Latinisms, though). See Alexander Buttmann, A Grammar of the New Testament Greek, Andover, 1891, p. xii, 409 ; J. H. Thayer, « Language of the New Testament », in J. Hastings (ed.), A Dictionary of the Bible, vol. 3, Edinburgh, 1902, p. 40 ; Moulton, Grammar, p. 20–21. Cf. Stanley E. Porter, « Did Paul Speak Latin ? » in Paul : Jew, Greek, and Roman, Leiden, 2008, p. 289–308.

88 A few textual variants exist amongst Vetus Latina manuscripts. For instance, some bilingual manuscripts such as Codex Claromontanus have in verbo dati et accepti instead. This makes little sense of the original Greek text, however. See Hermann J. Frede, Epistulae ad Philippenses et ad Colossenses, Freiburg, 1971, p. 251. Cf. Konstantin Tischendorf, Codex Claromontanus sive epistulae Pauli omnes Graece et Latine (...), Lipsia, 1852, p. 371.

89 Plautus, Pseud. 626 : qui res rationes que eri Ballionis curo, argentum accepto [expenso] et quoi debet dato ; cf. Truc. 748 : ratio accepti ; Cicero, Rosc. com. 1.2, 4 : tabulas accepti et expensi/in codice accepti et expensi ; idem 2.5 : in codicem accepti et expensi ; idem 3.8–9 : in codicem accepti et expensi ; Verr. 2.2.76 : tabulas accepti et expensi ; De or. 47.158 : in accepti tabulis ; Valerius Maximus 3.7.1e : librum, quo acceptae et expensae summae ; Seneca, Vit. beat. 23.5 : ut qui meminerit tam expensorum quam acceptorum rationem esse reddendam ; Ben. 4.32.4 : apud me istae expensorum acceptorum que rationes dispunguntur ; Velius Longus, De ortho., p. 60, l. 13 : quam ab antiquis usitatam ait maxime in rationibus et in accepti tabulis ; Ausonius, Grat. 5 : accepti et expensi tabulae ; C. Iulius Victor, Ars rhetorica, 3.1 De pragmatica (l. 10) : ratio acceptorum, expensorum et solutorum. Cf. also Plautus, Truc. 70 : quos quidem quam ád rem dicam in argentariis referre habere, nisi pro tabulis, nescio, ubi aera perscribantur usuraria : accepta dico, expensa ne qui censeat ; Truc. 748 : ratio accepti ; Catullus 28 : ecquidnam in tabulis patet lucelli expensum, ut mihi, qui meum secutus praetorem refero datum lucello (acceptum is probably replaced by lucellum here to meet the metre requirements of the verse ; cf. Minaud, La comptabilité, p. 119). Note how writers, Cicero especially, can use both tabula and codex interchangeably, or simply tabula (e.g. Cael. 6.17). Cf. Thilo, Codex, p. 81 ; Sharpe J. L., III, « Dakhlet Tablets», p. 130. For a compilation and informative discussion of the Ciceronian evidence, see Minaud, La comptabilité, p. 51–68.

90 Cf. Thilo, Codex, p. 2–3 ; Minaud, La comptabilité, p. 48, 149.

91 Minaud, La comptabilité, p. 31–32. Cf. Elizabeth Grier, Accounting in the Zenon Papyri, New York, 1934, p. 7 ; Gunnar Mickwitz, « Economic Rationalism in Graeco-Roman Agriculture », EHR 52.208, 1937, p. 582, 584 ; Andreau, La vie financière, p. 615, n. 43.

92 Minaud summarizes this well : « Le codex accepti et expensi donnait la composition de l’actif immobilisé réparti en éléments corporels et incorporels mais aussi chiffrés au coût historique d’acquisition. Il restituait également l’état du passif et permettait de tirer un solde net de la situation du paterfamilias suivant l’adage ‘bona non intelleguntur nisi deducto aere alieno’ ». Minaud, La comptabilité, p. 139. For more details, see his thorough treatment of the redaction of the codex. Ibid., p. 119–49.

93 Andreau, Banques, p. 92.

94 Cf. Cicero, Cael. 7.17 : tabulas qui in patris potestate est nullas conficit.

95 This might explain its slow disappearance and the increasing popularity of the chirographum, a legal document of Greek origin. As Rome expanded, its citizens must have indeed developed the need to do business with perigrini on an equal legal footing, something which the codex did not enable (for a transaction between parties to be legally valid, it needed to appear on the codex of each party, which would not have been possible for peregrini since they did not own any). See Minaud, La comptabilité, p. 129–35. Cf. Leonhard, « Codex », p. 160–61 ; Jouanique, « codex », p. 27–28 ; Andreau, Banques, p. 92.

96 Here we follow Andreau who distinguishes the argentarii and coactores argentarii, « des hommes de métier » and « les seuls vrais banquiers de dépôt », from the nummularii, the ‘essayeurs et changeurs de monnaies’, during the early empire. From II C.E. onwards, however, the latter progressively assumed the role of the former. Andreau, La vie financière, p. 16, 32. On the importance of this distinction to properly appreciate the organizational evolution of the Roman economy, see especially Andreau, La vie financière, p. 40–48.

97 Dig. 2.13.4, 2.13.6, 2.13.8, 2.13.9.2, 2.13.10, 2.13.10.2, 40.7.40.8, 50.16.89.2. Cf. Andreau, La vie financière, p. 615–17.

98 Dig. 2.14.47.1 ; cf. Dig. 2.13.6.3. Andreau, La vie financière, p. 557, 616.

99 Minaud, La comptabilité, p. 61–65.

100 e.g., T.Vindol. II 180, 200 ; CIL III 2, p. 953 ; P.Masada 722.

101 Andreau, La vie financière, p. 40–48.

102 As Minaud notes : « Il est certainement abusive de penser que tout Romain, tout ciuis romanus, constituait et conservait une comptabilité personelle rigoureuse. Seul un degré significative de patrimoine justifiait et nécessitait une telle contrainte ». Minaud, La comptabilité, p. 56. Cf. ibid., p. 67.

103 At the end of the month, diligent patres familiae would then report these operations onto their codex accepti et expensi, which alone could be produced as evidence in court. Cf. OLD, s.v. aduersaria, p. 56 ; R. Leonhard, « Adversaria », Paulys Realencyclopädie, vol. 1, 1894, p. 430–31 ; Minaud, La comptabilité, p. 56. On the ‘special powers’ attributed to tablets in courts, see Elizabeth A. Meyer, Legitimacy and Law in the Roman World, Cambridge, 2004, p. 216–41.

104 Cf. A. E. R. Boak, « An Overseer’s Day-Book from the Fayoum », JHS 41.2, 1921, p. 217–21 ; Éva Jakab, « Berenike vor Gericht : Apokeryxis, Gesellschaft und Buchführung in P. Oxy. XXII 2342 », Tyche 16, 2001, p. 78–82 ; Jean-Jacques Aubert, « De l’usage de l’écriture dans la gestion d’entreprise à l’époque romaine », in J. Andreau et al., eds., Mentalités et choix économiques des Romains, Ausonius, 2004, p. 127–47.

105 ll. 10–17 : ἐμοῦ λογοπυοιουμένου πρὸς Βεντῆτιν Βεντήτιος προβατοκτηνοτρόφου τῶν ἀπὸ Ὀξυρύνχων τῆς

αὐτῆς μερίδος περὶ ὧν ὀφίλι μοι ὠψωνίων καὶ μετρημάτων οὑντος οὖν μὴ βουλόμενος ἀποδοῦναι ἀλλὰ καὶ

διαπλανωναι ὕβριν μοι ἐπετέλεσον καὶ τῇ γυναικί μου Τανούρει Ἡρωνᾶτος ἐν τῇ δηλουμένῃ Ἄρεος. Cf. Jane Rowlandson (ed.), Women and Society in Greek and Roman Egypt : A Sourcebook, Cambridge, 1998, # 229, p. 294–95 ; Naphtali Lewis, Life in Egypt under Roman Rule, Oxford, 1983, p. 79.

106 Certain Roman legal sources suggest that some accounting evidence needed to be kept for at least ten years (Dig. 50.15.4), if not for two generations (cf. Cicero, Verr. 2.23.60), while computing errors could be rectified even twenty years later (Dig. 50.8.10). See Minaud, La comptabilité, p. 110–14, 124–30.

107 Interestingly, Apion’s accusation is indirectly confirmed by the evidence of P.Oxy. VI 985, « an account of income and expenditure written by Berenice herself in a professionally developed hand ». Cf. l. 11 : καὶ δι’ ἐμοῦ τῆς Βερε(νίκης). Peter van Minnen, « Berenice, A Business Woman from Oxyrhynchus : Appearance and Reality », in A. M. F. W. Verhoogt and S. P. Vleeming, (eds.), The Two-Faces of Graeco-Roman Egypt : Greek and Demotic and Greek-Demotic Texts and Studies presented to P. W. Pestman, Leiden, 1998, p. 60.

108 He claimed a total of 5,249 drachmas and 4 obols (ll. 23–26), which, he alleged, Berenike had grossly inflated in her declaration to the strategos (i.e., 3,000 drachmas in IOU’s plus 5,000 on the wine as guarantee ; ll. 18–19). He also alluded to the fact that Pasion used to show him the account on a regular basis (τὴ̣ν̣ τοῦ ἀποθανόντο[ς] ἀνδρὸς αὐτῆς Π̣[ασίωνος] ἐφημερίδα ἣν πολλάκις ἐπέφε[ρεν αὐτὸς/μοι ?, ll. 20–22), while Berenike had withheld it (διδαχθεῖσα μὴ ἐπι[φ]έρειν διὰ τὸν ἔλεγχον ἔκρυψε, ll. 25–26).

109 Pace Fleury, who argues that it corresponds to the account of a societas, i.e., a partnership/business company set up between Paul and Lydia who shared similar professional activities. Fleury, « société », p. 51 : « La société avait une arca communis, caisse commune, dont le λόγος δόσεως καί λήμψεως de chacun des membres constituait le tableau et la preuve des relations communes des associés ».

110 It is probable that part of Epaphroditus’ role and service to Paul was to bring him food daily while he was awaiting trial. Indeed, Roman prisons rarely provided such amenities. See Craig S. Wansink, Chained in Christ : The Experience and Rhetoric of Paul’s Imprisonments, Sheffield, 1996.

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Julien M. Ogereau, « La plus ancienne référence comptable chrétienne : la signification de l’expression ες λόγον δόσεως κα λήμψεως (Phil 4 :15). », Comptabilités [En ligne], 6 | 2014, mis en ligne le 01 novembre 2014, consulté le 30 avril 2017. URL : http://comptabilites.revues.org/1503

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Julien M. Ogereau

Excellence Cluster Topoi B-5-3, Humboldt-Universität zu Berlin,
Hannoversche Straße 6,
D-10099 Berlin
julien.ogereau@hu-berlin.de

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