Abstract
Although research of the Arad Ostraca often focuses on the victuals supplied to military squads passing through the fortress, where these products originate from is rarely asked. This study examines the Arad Ostraca for evidence of agricultural products raised as taxes from the inhabitants of the Beer Sheva-Arad Valley. It aims to enhance our understanding of how the agricultural tax collection system was used to supply the army with victuals. Seven ostraca exemplify the collection and administration system of tax-in-kind in the valley. This conclusion arises from the registration of large quantities of unprocessed agricultural products in these ostraca and their connection to clans or even towns in the area.
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