Property should be regarded as a family, not an individual, trust.

“And you shall speak to the people of Israel, saying, ‘If a man dies and has no son, then you shall transfer his inheritance to his daughter. And if he has no daughter, then you shall give his inheritance to his brothers. And if he has no brothers, then you shall give his inheritance to his father’s brothers. And if his father has no brothers, then you shall give his inheritance to the nearest kinsman of his clan, and he shall possess it. And it shall be for the people of Israel a statute and a rule, as the LORD commanded Moses.’”

In the economy of justice outlined in God’s Law, property – thought of principally in terms of land – was considered a familial rather than a personal trust. All property was to be passed on to one’s family upon one’s decease, who would then be expected to continue the stewardship of their property in line with the requirements of justice.

In an economy of justice there is no role for civil government in the transfer of property from one generation to the next, except to see that lawful heirs receive what is lawfully theirs. The idea that the State should be allowed to commandeer a portion of the proceeds or net worth of an estate would have been regarded as a form of thievery by ancient Hebrews. In our day people rely on carefully crafted wills and trusts to keep the State from seizing part or all of the inheritance they leave behind upon their decease. Estate taxes are a measure of the State’s sense of its ultimate authority to determine how best to allocate private property, whenever and wherever it can.

Christians, in order to practice proper stewardship of the property entrusted to them, should seek out every available means of keeping their inheritances from falling into the hands of the State. Where laws and policies cannot be changed to preclude the State seizing a share of such transactions, they should be circumvented by every lawful means. The transfer of private property within the bounds of family should not provide the State an occasion for lining its coffers.

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