Joseph Benson's Commentary of the Old and New Testaments - Ezra 4:13
Ezra 4:13. Then will they not pay toll, tribute, and custom “By the first of these, Grotius understands that which every head paid to the king, and which we call poll-money; by the second, the excise, as we now speak, which was upon commodities and merchandise; and by the last, the land- tax.” Dodd. read more
Albert Barnes' Notes on the Whole Bible - Ezra 4:15
The book of the records - Compare Esther 2:23; Esther 6:1; Esther 10:2. The existence of such a “book” at the Persian court is attested also by Ctesias.Of thy fathers - i. e., thy predecessors ripen the throne, Cambyses, Cyrus, etc. If Artaxerxes was the Pseudo-Smerdis (Ezra 4:7 note), these persons were not really his “fathers” or ancestors; but the writers of the letter could not venture to call the king an impostor. read more