Here the Persian officials argue that once Jerusalem is fortified against attack, the people there will act independently and defy Persian authority.

Now if this city is built and the walls finished: See the comments on the previous verse.

They will not only refuse to pay tribute does not exactly mean they “will stop paying taxes” (Good News Bible), but they will stop the levying or collection of taxes. Our models below attempt to express this clause more accurately.

But will even resist kings means the Jews in Jerusalem will defy any king, implying, of course, the king of Persia in particular.

Here are possible models for this verse:

• If they complete the job and finish work on the city walls, they will defy any attempt [we make] to collect taxes. Royal [or, A king’s] authority will mean nothing to them.

• Once they have finished rebuilding [or, strengthening] the city walls, they….

Quoted with permission from Bullard, Roger A. and Hatton, Howard A. A Handbook on 1-2 Esdras. (UBS Helps for Translators). Miami: UBS, 2019. For this and other handbooks for translators see here.