Perceptions of the Serpent in the Ancient Near East
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THE DEVELOPMENT OF ACCOUNTING IN PALESTINE DURING THE FIRST MILLENNIUM: 1000-332 BC by LYNNE CORNELIUS submitted in accordance with the requirements for the degree of MASTER OF ARTS in the subject BIBLICAL ARCHAEOLOGY at the UNIVERSITY OF SOUTH AFRICA SUPERVISOR: PROFESSOR M LE ROUX November 2015 Samaria Ostracon No. 17a: ‗In the tenth year, from Azzah to Gaddiyaw, a jar of refined oil‘1 Arad Ostracon No. 12: ‗To Eliashib: And now, give the Kittiyîm 3 baths of wine, and write the name of the day. And from the rest of the first flour, send one homer of flour in order to make bread for them. Give them the wine from the aganoth vessels.‘ (Aharoni 1981:12) 1 The Center for Online Judaic Studies (http://cojs.org/samaria_ostraca-_8th_century_bce/). 2 The Center for Online Judaic Studies (http://cojs.org/arad_ostraca-_c-_600_bce/). ii Student number: 48495190 I declare that THE DEVELOPMENT OF ACCOUNTING IN PALESTINE DURING THE FIRST MILLENNIUM: 1000-332 BC is my own work and that all the sources that I have used or quoted have been indicated and acknowledged by means of complete references. I further declare that I have not previously submitted this work, or part of it, for examination at UNISA for another qualification or at any other higher education institution. 9 November 2015 .................................................... ............................................ SIGNATURE DATE (Mrs L Cornelius) iii SUMMARY The chief aims of this study are to determine what, if any, accounting processes were employed during the first millennium BC (1000-332 BC) in Palestine, to determine whether these were the result of the socio-economic requirements of the various centralised polities operative in Palestine during this period, how these processes developed over the course of the first millennium and whether they conform to the definition of accounting provided in Chapter One. I have adopted an archaeological, epigraphic and qualitative approach taking into consideration the historical and socio-economic backgrounds of the different political administrations in control during the period under discussion. The evidence demonstrates that the adopted processes can be regarded as accounting processes since they conform to at least three of the four components of the definition of accounting and that these processes developed over the course of time depending on the particular requirements of the ruling authority. Key terms: Development of accounting; Palestine; Judah; Israel; Assyria; Babylonia; Persia; socio- economic environment; recordkeeping; epigraphic evidence; tokens; bullae; seals; ostraca; papyri; tablets; accounting processes; definition of accounting. iv ACKNOWLEDGEMENTS This dissertation is the result of an intense interest on my part to learn more about the ‗world of the Bible‘ that was further kindled by my participation in the 2011 excavations at Hazor. It is also due to the effort and sacrifices made, not merely by myself but, more importantly, by those who lent their help and support and without whom this study would not have seen the light of day: 1. First and foremost, my devotion and thanks must go to my Lord, through whom my desire to learn more about Him and the nation that He created was born. 2. The University of South Africa for their financial support throughout the three long years it took to complete this study. Also the Department of Biblical and Ancient Studies, some of whose personnel, who were always just a telephone call away and never stinted on their advice and support, I got to know personally. 3. My supervisor, Magdel le Roux, whom I regard more as a friend than as a lecturer. Thank you for your words of encouragement that always came at just the right moment when I needed them the most as well as for your excellent guidance and advice over the past three years. Hopefully there will be more time for tennis now! 4. Elsabé Nel, Unisa subject librarian, who was always ready to be of assistance whenever I needed it. 5. Irene Barkly, Isabel Blom, Retha Badenhorst, Marie de Wet, Wilna Stavast and Surita Lessing from the Interlibrary Loan department at North-West University in Potchefstroom; Georgene Mulder and Isabel Vogel from the Ferdinand Postma Library; and Hester Lombard, Berna Bradley and Lizette Myburgh from the Theology Library, who all went out of their way to obtain books and articles for me and who also scanned and emailed documents to me when I was unable to go to the library myself. I cannot thank you enough for your unselfish assistance! v 6. My friends and colleagues who regularly asked how my study was progressing and always had a word of encouragement for me. A special thanks to Solly, who was always willing to fetch and return books when I was unable to do so, as well as to Gene, who went out of her way to obtain information for me. 7. My parents who have always supported me in whatever I undertook and understood the necessity for me to complete my dissertation and accepted my excuse for not visiting as often with grace. Dad and Mom, I remember where your house is! 8. My children, Dougie and Nikki, and my new son-in-law, MJ, for their understanding and constant support and encouragement. Also, a very special thanks to my husband, Barrie, who, for the most part, drew the short end of the stick – for your love, patience and understanding and for organising dinner whenever you saw I was snowed under. vi TABLE OF CONTENTS SUMMARY .............................................................................................................................. iv ACKNOWLEDGEMENTS ..................................................................................................... v TABLE OF CONTENTS ....................................................................................................... vii LIST OF ILLUSTRATIONS ................................................................................................ xiv LIST OF TABLES ................................................................................................................ xvii CHAPTER ONE INTRODUCTION 1.1 TERMINOLOGY .................................................................................................... 1 1.2 BIBLICAL OVERVIEW......................................................................................... 3 1.3 RESEARCH PROBLEM ........................................................................................ 5 1.4 HYPOTHESIS ......................................................................................................... 6 1.5 AIMS AND OBJECTIVES ..................................................................................... 6 1.6 RESEARCH METHODOLOGY ............................................................................ 7 1.6.1 Approach ................................................................................................................ 7 1.6.2 Structure of dissertation ....................................................................................... 7 1.7 LITERATURE REVIEW ........................................................................................ 9 1.7.1 Primary sources ..................................................................................................... 9 1.7.2 Secondary sources ................................................................................................ 10 CHAPTER TWO THE HISTORICAL BACKGROUND AND SOCIO-ECONOMIC ENVIRONMENT IN PALESTINE DURING THE UNITED AND DIVIDED MONARCHIES 2.1 INTRODUCTION ................................................................................................. 13 2.2 THE UNITED MONARCHY (ca. 1020-925 BC) ................................................ 14 2.2.1 Historical background ......................................................................................... 15 2.2.1.1 Saul.........................................................................................................................15 2.2.1.2 David...................................................................................................................... 16 2.2.1.3 Solomon ................................................................................................................. 18 2.2.2 Monumental architecture ................................................................................... 20 2.2.2.1 Saul.........................................................................................................................21 vii (a) Gibeah .......................................................................................................... 21 (b) Megiddo ....................................................................................................... 21 2.2.2.2 David...................................................................................................................... 21 (a) Jerusalem ...................................................................................................... 21 (b) Megiddo and Tell Qasîle .............................................................................. 23 (c) Tell Beit Mirsim and Beth-Shemesh ............................................................ 23 (d) Beersheba and Dan ....................................................................................... 24 (e) Arad .............................................................................................................. 24 2.2.2.3 Solomon ................................................................................................................