Esther 10:2, Question 2. Why does Achashverosh have this information written down?

• According to R’ Elisha Galico, Achashverosh had this written down for posterity in order to teach his successors to be good to the Jews. The message was clear: “Achashverosh promoted Mordechai, so he was rewarded by H-Shem.”
• R’ Yechezkiel Abramsky points out that Megillas Esther is not a history book, so the verse mentions chronicles because students of history can look there to research the actual events. Accordingly, Megillas Esther is meant to teach that H-Shem watches His people, even when He seems hidden.

Esther 10:2, Question 1. Why does the verse mention Achashverosh’s greatness?

• Ibn Ezra explains that the verse mentions Achashverosh’s greatness because he only achieved this greatness through Mordechai, and this was obvious to all.
• Furthermore, the Dena Pishra writes that Achashverosh was afraid to increase the above-mentioned taxes for fear of rebellion. However, with Mordechai in charge, he felt confident to do it.

Esther 10:1, Question 2. Why does Achashverosh charge taxes, and why does TaNaCh mention this?

• The Talmud (Chagiga 8a) writes that mas, the word used here for taxes, indicates a secular/political tax, rather than a religious one.
• This seemingly irrelevant event may be included in Megillas Esther because, as R’ Avigdor Miller writes in Torah Nation, this verse gives honor to Persians, and could be an additional proof that the sefer was not written later, as fools claim.
• The Akeidas Yitzchak adds that this is mentioned here to contrast Jewish leaders with gentile leaders. Jewish leaders focus on what is best for their constituents, whereas gentile leaders typically attempt to benefit from their charges. This is especially unjust considering the Ibn Ezra’s opinion that the taxes were even placed on nations not under Achashverosh’s control.
• The Vilna Gaon notes that the gematria of mas (“tax”) (40+60=100) and the gematria of vi’iyey (“and islands”) (6+1+10+10=27) supports the Midrash that says that of Achashverosh’s 127 states (Esther 1:1), 100 were on land and 27 were islands.
• The Talmud (Megilla 11a) teaches that Achachverosh felt the need to tax because the economy of Persia began to suffer. Despite the vast wealth Achashverosh displayed earlier (Esther 1:4), he lost much of it.
• According to the Rokeach, this tragic loss is hinted to in the last letters of the words “es osher kivod” (“the wealth of the glory”) in that verse, which spell teired (“you will go down”).
• Perhaps this can be explained by the the Targum’s opinion that Achashverosh exempted the Jews from paying taxes, and was compelled to increase the taxes of all other citizens to make up the difference.
• According to Shelom Esther, Achashverosh was concerned that pro-Haman forces were still plotting rebellion. The taxes were meant to see if any group refused or delayed. That was one way to weed out any potential traitors.
• Finally, R’ Moshe Dovid Valle notes that, as this verse mentions the word melech (“king”), it references H-Shem, the King of kings. He approved of Achashverosh’s taxes because He wanted the gentiles to feel how the Jews suffered.

Esther 10:1, Question 1. Why is Achashverosh’s name spelled differently in this verse?

• According to Lekach Tov, the verse spells Achashverosh’s name differently here to indicate the people’s displeasure in being taxed. As the Talmud (Megilla 11a) notes, there is a vey (as in “oy vey”) in Achashverosh’s name because having to pay the extra money gave his citizens headaches.
• In Ora V’Simcha, the author adds that Achashverosh is spelled without both of the letters vuv to show the unpopularity of his taxes.