Lost Judean Desert papyrus unveils tax fraud drama in Roman court

Newly published Greek papyrus reveals details of tax fraud and forgery trial in Iudaea predating Bar Kokhba revolt; initially misclassified, document rediscovered in 2014

Researchers from the Austrian Academy of Sciences, the University of Vienna and the Hebrew University of Jerusalem have unveiled a rare papyrus from the Israel Antiquities Authority’s collection, shedding new light on Roman legal proceedings and daily life in the Near East.
Published in Tyche, the study reveals how the Roman imperial state handled financial crimes—specifically tax fraud involving slaves—in the provinces of Iudaea and Arabia. The document provides a rare, firsthand glimpse into Roman law and governance during a turbulent period marked by two major Jewish revolts.
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הפפירוס שנכתב ביוונית
הפפירוס שנכתב ביוונית
The greek papyrus
(Photo: Israel Antiquities Authority)
The longest Greek papyrus ever discovered in the Judean Desert—spanning over 133 lines—has been published for the first time. Initially misclassified as Nabataean, the document went unnoticed for decades until its rediscovery in 2014 by Prof. Hannah Cotton Paltiel, emerita of the Hebrew University.
"I volunteered to organize documentary papyri in the Israel Antiquities Authority's scrolls laboratory, and when I saw it, marked 'Nabataean,' I exclaimed, 'It's Greek to me!'" recalls Prof. Cotton Paltiel. In recognition of her discovery, the papyrus has been named P. Cotton, following papyrological conventions.
Recognizing its exceptional length, intricate style, and possible links to Roman legal proceedings, Prof. Cotton Paltiel assembled an international team to decipher it. Their research—led by Dr. Anna Dolganov of the Austrian Academy of Sciences, Prof. Fritz Mitthof of the University of Vienna, and Dr. Avner Ecker of Hebrew University—identified the document as prosecutors' notes for a trial before Roman officials on the eve of the Bar Kokhba revolt (132–136 CE), including a hastily drafted transcript of the judicial hearing.
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The language of the papyrus is vivid and direct, with one prosecutor advising another on the strength of various pieces of evidence and strategizing to anticipate objections.
"This papyrus is extraordinary because it provides direct insight into trial preparations in this part of the Roman Empire," says Dr. Dolganov. Dr. Ecker adds, "This is the best-documented Roman court case from Iudaea apart from the trial of Jesus."
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הפפירוס שהתגלה במדבר יהודה
הפפירוס שהתגלה במדבר יהודה
(Photo: Israel Antiquities Authority)
The papyrus outlines a compelling case involving forgery, tax evasion, and the fraudulent sale and manumission of slaves in the Roman provinces of Iudaea and Arabia, roughly corresponding to modern-day Israel and Jordan. The primary defendants, Gadalias and Saulos, are accused of corrupt dealings.
Gadalias, the son of a notary and possibly a Roman citizen, had a criminal history involving violence, extortion, counterfeiting, and inciting rebellion. His collaborator, Saulos, orchestrated the fictitious sale and manumission of slaves without paying the required Roman taxes. To conceal their crimes, the defendants forged documents.
"Forgery and tax fraud carried severe penalties under Roman law, including hard labor or even capital punishment," explains Dr. Dolganov.
This criminal case occurred during a period of major Jewish uprisings against Roman rule: the Jewish Diaspora revolt (115–117 CE) and the Bar Kokhba revolt (132–136 CE).
Notably, the text implicates Gadalias and Saulos in rebellious activities during Emperor Hadrian's visit to the region (129/130 CE) and names Tineius Rufus, the governor of Iudaea when the Bar Kokhba revolt began. Given the prior unrest, Roman authorities likely viewed the defendants with suspicion, possibly connecting their crimes to broader conspiracies against the empire.
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הפפירוס בזמן הפענוח
הפפירוס בזמן הפענוח
(Photo: Israel Antiquities Authority)
"Whether they were indeed involved in rebellion remains an open question, but the insinuation speaks to the charged atmosphere of the time," notes Dr. Dolganov.
Dr. Ecker adds that the nature of the crime raises further questions, "Freeing slaves does not appear to be a profitable business model." The origins of the enslaved individuals remain unclear, but the case may involve illicit human trafficking or the Jewish biblical duty to redeem enslaved Jews.
The papyrus provides new insights into Roman law in the Greek-speaking eastern empire, referencing the governor of Iudaea's assize tour and compulsory jury service.
"This document shows that core Roman institutions documented in Egypt were also implemented throughout the empire," says Prof. Mitthof.
Additionally, the papyrus highlights the Roman state's ability to regulate private transactions, even in remote regions. Likely originating from a hideout cave in the Judean Desert during the Bar Kokhba revolt, its careful preservation remains a mystery, and the outcome of the trial may have been disrupted by the rebellion.
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