Reference for Nedarim 124:3
ואמר רבא שרי ליה לצורבא מרבנן למימר עבדא דנורא אנא לא יהיבנא אכרגא מ"ט לאברוחי אריא מיניה קאמר
whereon Rab Judah said: 'mindah' is the king's portion [of the crops]; 'belo' is a capitation tax, and 'halak' is arnona.<span class="x" onmousemove="('comment',' Or 'annona', produce tax. Jast. conjectures that [H] probably means a tax for the sustenance of marching troops. ');"><sup>5</sup></span> Raba also said: A Rabbinical scholar may assert, 'I am a servant of fire, and will not pay poll-tax.'<span class="x" onmousemove="('comment',' To the Persian it would suggest a fire worshipper, who was free from poll-tax. But the scholar making (his assertion should mean that he worships the Lord, who is designated 'consuming fire' in Deut. IV, 24. (Under Chapter II, fire worship became the national and state-aided religion of the Persians, and in order to win converts to that religion fire worshippers enjoyed exemption from poll-tax: v. Funk, S. Die Juden in Babylonien II. p. 3.) ');"><sup>6</sup></span>