The tax was initially imposed by Roman Emperor Vespasian as one of the measures against Jews as a result of the First Roman-Jewish War of 67-73 CE. The tax was imposed on all Jews throughout the empire, not just on those who took part in the revolt against Rome. The tax was imposed after the destruction of the Second Temple in 70 CE in place of the levy payable by Jews towards the upkeep of the Temple. The amount levied was two denarii, which was the equivalent of the one half of a shekel that observant Jews had previously paid for the upkeep of the Temple of Jerusalem (Exodus 30:13). Vespasian imposed the tax in the aftermath of the Jewish revolt (Josephus BJ 7. 218; Dion Cassius 66.7.2). Paying the tax for a pagan shrine instead of the Temple (the tax was to go to the Jupiter Capitolinus