Halakhah sa Deuteronomio 20:11: Mishneh Torah, Kings and Wars

The king has the right to levy a tax for his own needs or for wars, and to set rates for the tax. It is forbidden to avoid paying his tax. The king has the right to decree that anyone who fails to pay his taxes can have his property confiscated or he can be executed, as it says, “and you shall be slaves unto him” (I Samuel 8:17). Further, it says, “and they shall be for you a tribute, and they shall serve you” (Deut. 20:11). From here we learn that he can levy a tax and set the rates for the tax. His laws in these, and all similar matters, are binding. For the king is entitled to everything about which is written in the Chapter Regarding Kings²⁵I Samuel 8..

War is not conducted against anyone in the world until they are first offered peace (and refuse it), whether this is a Discretionary War or a War of Mitzvoh, as it says, “when you come close to the city to fight with it, you shall call to it to make peace” (Deut. 20:10). If they make peace and accept the Seven Commandments incumbent upon the Sons of Noah (Gentiles), none of them are killed, but they must pay us tribute, as it says, “and they shall be for you a tributary, and they shall serve you” (Deut. 20:11). If they propose to accept upon themselves the payment of the tribute but not servitude to us or they accept servitude but not the tribute, we ignore their proposal until they accept both. The servitude referred to here is one of disgrace and is demeaning. They are not to raise their heads up to Israel for any reason. They must be subjugated to us and may never be assigned to a Position over us. The tribute they must pay shall be for service of the king, with their bodies and their money, such as the building of the walls³⁷Of Jerusalem. and the strengthening of fortresses and the building of the royal palace and similar, as it says, “And this is the account of the levy which King Solomon raised to build the Temple of G-d, and his palace, and Milo, and the wall of Jerusalem…and all the store-cities which Solomon had…the Emorites who remained…and Solomon imposed a head-tax, until this very day. And of the Children of Israel, Solomon made none a bondsman; but they were the soldiers and his servants and his officers and his captains and those in charge of his chariots and his horsemen” (I Kings 9:15-22).