For the source text click/tap here: Nedarim 27
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Dina demalchuta Dina, the law of the land is the law, is one of the most famous teachings of Jewish jurisprudence. While ostensibly a law relating to the paying of taxes, it reflects the deep loyalty Jews are to have to their countries of residence. This idea was initially formulated by the prophet Yirmiyahu (see chapter 29), when the Jewish people were about to go into exile for the first time following the Babylonian conquest of Israel.
Most interestingly, this law is not mentioned in the Mishnah but emerges from our daf's questioning of the Mishnah regarding the payment (or non-payment) of taxes.
"One may take a vow to murderers, robbers, and tax collectors that it is terumah even though it is not terumah, that it is from the royal palace even though it is not from the royal palace" (Nedarim 27b).
What the Gemara does question is why one can lie to a tax-collector and claim one's assets are not really his own.
After all, Dina Demalchuta Dina obligates one to pay taxes.
We explore the parameters of Dina demalchusa…and how it affects even our paying taxes.