By Pesach Benson / TPS
A newly analyzed papyrus has revealed a remarkable case of forgery and financial fraud in the Roman Empire, offering scholars an unprecedented glimpse into the legal and administrative machinery of the imperial state.
Unearthed among the collections of the Israel Antiquities Authority and recently published in Tyche, an international scholarly journal, the document chronicles a financial crime involving tax evasion and the illicit sale and manumission of slaves in the Roman provinces of Judea and Arabia. Set against the backdrop of political instability in the region, this case provides a rare window into Roman jurisdiction, legal proceedings, and the fraught relationship between the empire and its provincial subjects.
The Greek-language papyrus, the longest ever found in the Judean Desert, spans more than 133 lines and had languished unnoticed for decades after being misclassified as Nabataean. Its true significance came to light in 2014 when Professor Hannah Cotton-Paltiel of the Hebrew University of Jerusalem, while sorting through papyri at the Israel Antiquities Authority’s scrolls laboratory, realized the mistake. In a moment of discovery, she exclaimed, “It’s Greek to me!” In recognition of her pivotal role in its rediscovery, the document has been named P. Cotton, following the standard papyrological convention.
Recognizing the document’s importance, Cotton-Paltiel assembled a team of scholars from the Austrian Academy of Sciences, the University of Vienna, and the Hebrew University of Jerusalem to decode its contents. Their efforts revealed that the papyrus contains preparatory notes for a trial before Roman officials, conducted on the eve of the Bar Kochba revolt (132–136 CE).
The text includes a draft transcript of the judicial hearing, making it an exceptionally rare and invaluable source for understanding Roman legal practices. Its language is strikingly candid, documenting the back-and-forth between prosecutors as they assessed evidence and strategized their case.
“This papyrus is extraordinary because it provides direct insight into trial preparations in this part of the Roman Empire,” said Dr. Anna Dolganov of the Austrian Academy of Sciences.
At the heart of the case are two defendants, Gadalias and Saulos, accused of tax fraud and document forgery. Gadalias, the son of a notary and possibly a Roman citizen, had a history of criminal activities, including counterfeiting, extortion, and inciting rebellion. Saulos, his accomplice, masterminded fraudulent transactions involving forged documents to sell and free slaves.
“Freeing slaves does not appear to be a profitable business model,” remarked Dr. Avner Eckner of Hebrew University, suggesting that the two men were likely evading Roman taxes or perhaps engaging in a form of Biblical redemption by freeing enslaved Jews.
“Forgery and tax fraud were serious offenses under Roman law, carrying penalties ranging from hard labor to capital punishment,” added Dolganov.
The historical context surrounding the case adds further complexity. The trial occurred between two pivotal Jewish revolts against Roman rule: the Jewish Diaspora revolt (115–117 CE) and the Bar Kochba revolt (132–136 CE). The document hints that Gadalias and Saulos may have been involved in rebellious activities during Emperor Hadrian’s visit to the region in 129–130 CE. Their case also references Tineius Rufus, the governor of Judea at the time of the Bar Kochba revolt, suggesting that Roman authorities were deeply concerned about the political implications of their actions.
“Whether they were directly involved in rebellion is still an open question, but the implications of their case cannot be ignored,” explained Dolganov.
Beyond its political and historical significance, the papyrus offers new insights into Roman law in the Greek-speaking eastern provinces. It mentions the governor’s assize tour of the province, a practice that allowed him to hear legal cases and administer justice. The mention of compulsory jury service further confirms that Roman legal institutions, familiar from Egypt, were also in effect throughout the empire.
“This document shows that Roman legal practices, documented in Egypt, were similarly implemented in other provinces,” observed Prof. Fritz Mitthof of the University of Vienna. Additionally, the papyrus highlights the Roman state’s ability to regulate private transactions even in its far-flung territories.
The trial’s outcome remains uncertain, as it is likely that the rebellion disrupted proceedings. Researchers speculate that the document was hidden in a cave in the Judaean Desert during the Bar Kochba revolt, leaving the fate of the accused shrouded in mystery.
