The Rambam · Sefer Shoftim
הלכות מלכים ומלחמות ד׳Kings and Wars 4
Chapter 4 of 12 in Kings and Wars — 10 halachot
Halacha 1א׳
רְשׁוּת יֵשׁ לַמֶּלֶךְ לִתֵּן מַס עַל הָעָם לִצְרָכָיו אוֹ לְצֹרֶךְ הַמִּלְחָמוֹת. וְקוֹצֵב לוֹ מֶכֶס וְאָסוּר לְהַבְרִיחַ מִן הַמֶּכֶס. שֶׁיֵּשׁ לוֹ לִגְזֹר שֶׁכָּל מִי שֶׁיִּגְנֹב הַמֶּכֶס יִלָּקַח מָמוֹנוֹ אוֹ יֵהָרֵג שֶׁנֶּאֱמַר (שמואל א ח יז) "וְאַתֶּם תִּהְיוּ לוֹ לַעֲבָדִים". וּלְהַלָּן הוּא אוֹמֵר (דברים כ יא) "יִהְיוּ לְךָ לָמַס וַעֲבָדוּךָ". מִכָּאן שֶׁנּוֹתֵן מַס וְקוֹצֵב מֶכֶס וְדִינָיו בְּכָל אֵלּוּ הַדְּבָרִים וְכַיּוֹצֵא בָּהֶן דִּין. שֶׁכָּל הָאָמוּר בְּפָרָשַׁת מֶלֶךְ מֶלֶךְ זוֹכֶה בּוֹ:
The King is empowered to levy taxes upon the people for the purpose of defraying his own expenses, or expenses incurred by war; and it is forbidden eluding the taxes. He can even enact that whoever steals or embezzles the taxes, his property shall be confiscated, or be sentenced to death, for it is said: And you shall be his servants, (I Samuel 8. 17) and it is also said: They shall be tributary to thee, and shall serve thee, (Deut. 20. 11) from which we infer (by the rule of similar terms) that the king may impose taxes; and all the laws he enacts regarding such matters are all valid; whatever is stated in the section referring to the denomination of a king, he can claim it as his privilege.
Halacha 2ב׳
וְשׁוֹלֵחַ בְּכָל גְּבוּל יִשְׂרָאֵל וְלוֹקֵחַ מִן הָעָם הַגִּבּוֹרִים וְאַנְשֵׁי חַיִל וְעוֹשֶׂה מֵהֶן חַיִל לְמֶרְכַּבְתּוֹ וּבְפָרָשָׁיו וּמַעֲמִיד מֵהֶן עוֹמְדִים לְפָנָיו. וּמַעֲמִיד מֵהֶן אֲנָשִׁים לָרוּץ לְפָנָיו. שֶׁנֶּאֱמַר (שמואל א ח יא) "וְשָׂם לוֹ בְּמֶרְכַּבְתּוֹ וּפָרָשָׁיו וְרָצוּ לִפְנֵי מֶרְכַּבְתּו"ֹ. וְלוֹקֵחַ מִן הַיָּפִים שֶׁבָּהֶם לִהְיוֹת שַׁמָּשִׁים וְעוֹמְדִים לְפָנָיו שֶׁנֶּאֱמַר (שמואל א ח טז) "וְאֶת בַּחוּרֵיכֶם הַטּוֹבִים" (שמואל א ח טז) "יִקָּח וְעָשָׂה לִמְלַאכְתּוֹ":
He has the power to send out in all the coasts of Israel, a press-gang to force all the mighty and valiant men into his service, both of his body guard and of his horsemen; also to pick out some of them to attend on him, and to run before his chariots, for it is said: He will appoint them for his chariots, and to be his horsemen, and some shall run before his chariots, (I Sam. 8. 11). He may also select the most handsome of them and appoint them as his own servants; for it is said: And your goodliest young men, and your asses, and put them to his work.
Halacha 3ג׳
וְכֵן לוֹקֵחַ מִן בַּעֲלֵי הָאֻמָּנֻיּוֹת כָּל מַה שֶּׁהוּא צָרִיךְ וְעוֹשִׂין לוֹ מְלַאכְתּוֹ וְנוֹתֵן שְׂכָרָן. וְלוֹקֵחַ כָּל הַבְּהֵמוֹת וְהָעֲבָדִים וְהַשְּׁפָחוֹת לִמְלַאכְתּוֹ וְנוֹתֵן שְׂכָרָן אוֹ דְּמֵיהֶן. שֶׁנֶּאֱמַר (שמואל א ח יב) "וְלַחֲרשׁ חֲרִישׁוֹ וְלִקְצֹר קְצִירוֹ וְלַעֲשׂוֹת כְּלֵי מִלְחַמְתּוֹ וּכְלֵי רִכְבּוֹ". (שמואל א ח טז) "וְאֶת עַבְדֵיכֶם וְאֶת שִׁפְחוֹתֵיכֶם וְאֶת בַּחוּרֵיכֶם הַטּוֹבִים וְאֶת חֲמוֹרֵיכֶם יִקָּח וְעָשָׂה לִמְלַאכְתּוֹ":
He may also press every artificer to work for him provided he remunerates him for his work; likewise he can seize the animals and servants of his subjects to use them for his work, but he has to pay for them; for it is said: And will set them to ear his ground, to reap his harvests, and to make his instruments of war and instruments of his chariots; and he will take your men servants and maid servants, and your goodliest young men, and your asses and put them to his work, (I Sam. 8. 12).
Mishneh Torah, Torat Emet 363 edition, via Sefaria — public domain
English: Yad-Hachazakah, ed. Elias Soloweyczik, London 1863 — public domain