Esther 10:1 (ESV)

1 King Ahasuerus imposed tax on the land and on the coastlands of the sea.

The book had begun with a portrayal of Ahasuerus’ wealth and power (Esther 1:1–8). It was as if the author wanted to say, Such were the size and power of the empire that would soon be turned against the Jews!

Now, at the end of the book, we are again reminded of Ahasuerus’ wealth and power. But this time, they serve as a backdrop for Mordecai’s greatness. It is as if the author is saying, Such were the size and power of the empire of which Mordecai was second-in-command!

At the time of the events described in Esther, Ahasuerus had suffered a great defeat at the hands of the Greeks. Perhaps the tribute that he imposed throughout the empire was intended to compensate for the losses suffered in this war. However, the author is not interested in political and economic explanations. He wants to highlight Mordecai’s great advancement, thereby illustrating the great turnaround in the fate of the Jews.