《纳税银》（意大利语：Pagamento del tributo，英语：The Tribute Money），也译为《纳税钱》、《献金》，是意大利文艺复兴画家马萨乔的代表作，创作于1420年代。这件湿壁画位于意大利佛罗伦萨卡尔米内圣母大殿内的布兰卡契小堂。评论普遍认为，这是马萨乔最好的一幅作品，也是文艺复兴时期艺术发展的重要成就。 [1]
画作的题材取自马太福音。马太福音里讲到，耶稣指引伯多禄从鱼嘴里取出一枚金币，作为税金。由于透视法和明暗法的成功应用，《纳税银》成为美术史上最重要的作品之一。几个世纪以来，《纳税银》遭到严重的破坏。直到1980年代，《纳税银》连同整个布兰卡契小堂才得到一次完整的修缮。
布兰卡契小堂
1366或1367年，皮耶罗·迪·皮乌维凯塞·布兰卡契（Piero di Piuvichese Brancacci）在卡尔米内圣母大殿内修建了布兰卡契小堂。后来，布兰卡契小堂传到皮耶罗的侄子费利切·布兰卡契手里。1423年至1425年间，费利切委托马索利诺为布兰卡契小堂绘制壁画，壁画要以圣彼得的生平为题材。彼得的名字在意大利语中就是皮耶罗（Piero），这也是布兰卡契小堂的建造者皮耶罗·迪·皮乌维凯塞的名字。圣彼得也是布兰卡契家族的主保圣人。不过，选择圣彼得的生平作为壁画主题，也体现了在天主教会大分裂中对罗马教宗的支持。
马索利诺创作期间，比他小18岁的马萨乔前来合作。最后马索利诺离开了布兰卡契小堂，一说他在1425年离开佛罗伦萨去了匈牙利，另一说他在1427年去了罗马。完成壁画的任务落在了马萨乔的肩上。1427年或1428年，马萨乔前往罗马与马索利诺汇合。这时壁画还没有完成。直到1480年代，壁画才由菲利皮诺·利皮完成。然而，通常认为，布兰卡契小堂中的壁画《纳税银》完全出自马萨乔之手。
几个世纪以来，壁画经受了巨大的改变和破坏。1746年，艺术家温琴佐·梅乌奇在壁画的上层重新作画，马索利诺的原作大部分被覆盖。1771年，教堂毁于火灾。虽然布兰卡契小堂结构仍然完好，但壁画受损严重。直到1981至1990年，教堂才得到全面修复，壁画大致恢复了原貌。然而，壁画还是遭受了一些无法弥补的损害，尤其是使用干壁绘画法的部分：《纳税银》中，树木的叶子都不见了，基督的长袍也失去了原有的蔚蓝色光彩。
题材
《纳税银》描绘的画面来自四福音书的马太福音：
24. 到了迦百农、有收丁税的人来见彼得说、你们的先生不纳丁税么。
25. 彼得说、纳。他进了屋子、耶稣先向他说、西门、你的意思如何．世上的君王、向谁征收关税丁税．是向自己的儿子呢、是向外人呢。
26. 彼得说、是向外人．耶稣说、既然如此、儿子就可以免税了．
27. 但恐怕触犯他们、你且往海边去钓鱼、把先钓上来的鱼拿起来、开了他的口、必得一块钱、可以拿去给他们、作你我的税银。
——马太福音 17:24–27
只有马太福音提到了这个故事。据马太福音，马太本人原先也是一位税吏。基督徒经常引用如上一段故事，来为世俗统治者的合法性辩护。基督徒引用这个故事时，也经常同时引用“上帝的归上帝，凯撒的归凯撒”。马太福音中讲到，一群法利赛人打算捉弄耶稣，就问耶稣，给恺撒纳税对不对。耶稣指着银钱上的恺撒头像，回答道：“该撒的物当归给该撒、神的物当归给神。”
构图
这幅画与圣经故事稍有出入。分歧在于，画中税吏面对着的是基督和门徒，整个场景设定为户外，这与圣经中的故事并不相符。壁画分三部分讲述了这个圣经故事。三部分并非连续发生，但是通过构图上的设计，马萨乔保留了叙事的逻辑性。壁画的中央部分是税吏要求基督和门徒交税。马萨乔将基督的头部画在壁画的消失点，以吸引观众的目光。基督和彼得两人的手都指向画的左边，也就是下一个场景发生之处。那里，彼得从鱼嘴中取出一枚钱币。故事的最后一幕位于画的右边，彼得向税吏交纳税银。建筑的框架将这一部分与中间分隔开来。
基督和门徒围成一个半圆，形状正如教堂的半圆形后殿。税吏站在这一神圣空间之外。基督和门徒几乎都穿着淡粉色和蓝色的长袍，而税吏则穿着古罗马服饰丘尼卡，衣服为醒目的朱红色。税吏的手势显示了他的无礼，而他衣服的颜色使这一特点更加显著。壁画中还有一组对比：在画面的中间和右边，税吏的动作几乎和彼得一模一样，只是二人的角度相反而已。这使得观众可以全方位地观看两个人物。
《纳税银》一画选择的主题在艺术史上并不常见。为了解释马萨乔为什么选择这个主题，研究者们已提出了多种理论。一种观点将这幅画与佛罗伦萨1427年新设的一种所得税catasto联系起来，认为创作这幅壁画是为了替征税辩护。然而，这个解释可能不太符合实际，原因是征税将使布兰卡契遭受损失，布兰卡契应当反对征税。更合理的解释考虑了1423年教宗马丁五世的一项协议，协议规定佛罗伦萨教会应当服从国家税收。鱼嘴中的钱币喻指佛罗伦萨由海洋获得财富。费利切·布兰卡契是一个丝绸商人，他参与地中海的贸易，同时也是佛罗伦萨海事理事会的成员。
《纳税银》局部。此图更清晰地反映了明暗法的使用。图中左起第二人可能是，犹大最右端的可能是多默，同时也是马萨乔的自画像。
要理解这幅壁画乃至整个系列的壁画，其核心在于布兰卡契家族、佛罗伦萨与罗马教宗的关系。作画时，佛罗伦萨正与米兰交战，需要教宗的支持。因此，这幅壁画必须从亲教宗政策的背景下解读。西门彼得是第一任罗马主教，也是第一位教宗。故事中，相比其它门徒，彼得更加突出。他与基督的密切关系，可以在基督的话“作你我的税银”中的“你我”来看出。画中，彼得与基督在一起时庄严而充满活力，彼得独自行动时（画面左边）身形微小。这一切都体现出他的身份：使徒、耶稣基督的代理人（即罗马教宗）。这样看来，壁画反映的是一个转变性的场景：在执行基督的指令时，彼得由基督的门徒变成了教会的领导人。
画中只有两位基督门徒的身份确定无疑：彼得和约翰。彼得穿着蓝黄两色的衣服，头发与胡须灰白。约翰是
站在基督一旁的年轻弟子，没有胡须。约翰的头像让人联想到罗马雕塑。基督右侧的另一位门徒的面部与约翰非常相似。这位门徒旁边的人被认为是犹大，他面色黑暗、神情阴险，恰与一旁的税吏相似。瓦萨里最早猜测称，画面最右边的使徒是多默，也是马萨乔的自画像。
《新约》故事说：耶稣带门徒布道，路经一个关卡，收税人上前拦住他们的去路，要收他们的丁税，耶稣问彼得“你说我是谁？”彼得答“你是基督”（即上帝的儿子），耶稣说既然是上帝的儿子就不能交丁税，但不交税是不能过关的，于是吩咐彼得到池塘里去捕鱼，说鱼口里有一块银币可作税钱，于是彼得入塘捕鱼得银交于收税人。
这副画上以连环的形式描绘了三个情节：阻拦、捉鱼及交付丁税。 这个宗教故事完全被画家描绘成真实的世俗场面，表现了罗马税吏向耶稣收税的故事，画面以中央的基督及其门人群像为主，全面透视焦点集中于基督头部，光线和礼拜堂窗口进光方向一致，构成了前所未有的富于真实感的效果。画中人都是画家同时代的普通百姓，他们按自己身份和所处的地位，被恰当地安置在真实的自然环境中，符合空间透视法则，具有深远感，人物被塑造得庄严而厚重，结构明确而清晰。瓦萨利说：“马萨乔使他的画中的人物脚踏实地、稳固地站立在土地上。”马萨乔首先注意到光对于表现物体的作用，使画中物象充满了光线与空气；而通过光与空气的描绘，使画面上的人物与环境产生距离的感觉。马萨乔的艺术探索，为现实主义艺术创作奠定了基础。
《纳税钱》是一幅描绘宗教主题的大型壁画（当时壁画在意大利是十分流行的绘画样式），也是马萨乔的代表作。不同人物、不同场景，都显得十分真实，富于体积感。人物各自的神态和动作都是从表现他们之间的不同关系和心理状态出发来刻画的。在那些合乎线透视法则的建筑和自然环境中，人物位于各自的位置上，就像生活的真实场面一样。这儿丝毫没有那种强调画面装饰性的安排、追求优美的线条和色彩的国际哥特式绘画的影子，饱满的人物形体也许有点儿笨拙，但却非常实在，直线性的造型节律，加强着壁画的纪念性。真实而有气势，正是马萨乔艺术的特色。
马萨乔(1401～1428)Masaccio
意大利文艺复兴时代画家。1401年12月21日生于圣乔瓦尼·瓦尔达诺，1428年秋卒于罗马。原名托马索·迪乔瓦尼·迪西莫内·圭迪，马萨乔是其绰号，有“傻瓜”之意。他出身清贫，艺术师承不明，但在21岁时已获准加入画师行会。1961年发现了他在圣焦韦纳莱教堂作的祭坛画《圣母子与诸圣徒》，对了解他早期创作极有帮助。此画表现圣母朴实粗壮有如农妇，婴孩耶稣作吮吸手指的天真情态，和当时流行的宗教画完全异趣，说明马萨乔着重写实的特色；画中人物体态具有明显的雕像塑形感。此后他与多纳太罗和F.布鲁内莱斯基友谊甚笃，3人皆为15世纪文艺复兴美术的发展作出贡献。
马萨乔在文艺复兴绘画发展历程中是一位影响重大的关键人物。在他的创作中，彻底摆脱了晚期哥特式绘画的优雅风格和装饰意味，把塑造真实形象和真实空间摆在了首位。
Pagamento del tributo, also translated as The Tribute Money, is a masterpiece written by The Italian Renaissance painter masaccio in The 1420s. This fresco is located in the brancacci chapel in the basilica of our lady of carmina, Florence, Italy. Critics generally agree that this is masaccio's best work and an important achievement in the development of Renaissance art. [1]
The subject matter is taken from the Gospel of Matthew. According to Matthew, Jesus instructed Peter to take a gold coin from the fish's mouth as a tax. Due to the successful application of perspective and chiaroscuro, tax payment silver has become one of the most important works in art history. Over the centuries, "tax money" was badly damaged. It wasn't until the 1980s that the silver tax, along with the entire brancacci chapel, was completely restored.
Brancacci chapel
In 1366 or 1367, Piero di Piuvichese Brancacci built the basilica of our lady of carmene. Later, the brancacci chapel was handed to piero's nephew feliche brancacci. Between 1423 and 1425, feliche commissioned masolino to paint frescoes of the brancacci chapel, based on the life of st. Peter. Peter's name is Piero in Italian, the name of Piero di piuviacese, who built the brancacci chapel. St. Peter was also the patron saint of the brancacci family. However, the choice of st. Peter's life as the theme of the fresco also reflects support for the Pope in the great schism of the Catholic church.
Masaccio, 18 years his junior, came to collaborate while masolino was writing. Eventually masolino left brancacci chapel, saying he left Florence for Hungary in 1425 and Rome in 1427. The task of completing the mural fell to masaccio. In 1427 or 1428, masaccio went to Rome to join masolino. The mural was not yet finished. It wasn't until the 1480s that the frescoes were completed by filippino lippi. However, it is generally believed that the fresco "tax payment silver" in the brancacci chapel was entirely by masaccio.
Over the centuries, frescoes have undergone tremendous changes and destruction. In 1746, artist vincenzo mevucci repainted the upper layer of the mural, covering most of masolino's original. In 1771, the church was destroyed by fire. Although the structure of the brancacci chapel is still intact, the frescoes are badly damaged. It was not until 1981 to 1990 that the church was fully restored, with the frescoes roughly restored to their original appearance. Still, the frescoes suffer irreparable damage, not least when it comes to the use of drywall painting: in "tax payment silver," the leaves of the trees are gone, and Christ's robe loses its original blueluster.
Subject matter
The image depicted in the tax payment silver is from the Gospel of Matthew in the four gospels:
When they came to capernaum, the tax collectors came to Peter and said, "doesn't your teacher pay the tax?"
25. "yes," he said. When he came into the house, Jesus said to him first, "what do you think, Simon? From whom do the Kings of the earth collect duties and taxes? Of his own sons or of a stranger?
"From outsiders," Peter said. Jesus said to them, "then the sons are exempt from taxes.
But lest we offend them, go to the sea and cast your fish; take the first fish you catch, and when you open its mouth, you will find a four-drachma coin. Take it and give it to them for my tax and yours.
-- Matthew 17:24-27
Only Matthew mentions this story. Matthew himself was a tax collector, according to the Gospel of Matthew. Christians often cite this story to justify the legitimacy of secular rulers. When christians quote this story, they often quote "god's to god and Caesar's to Caesar." Matthew tells us that a group of pharisees were planning to make fun of Jesus and asked him if it was right to pay taxes to Caesar. "Give to Caesar what is Caesar's, and to god what is god's," Jesus answered, pointing to Caesar's head on the coin.
The composition is
This picture is a little different from the bible story. The difference is that the tax collector in the painting is facing Christ and disciples, and the whole scene is set outdoors, which is not consistent with the biblical story. The fresco tells the bible story in three parts. The three parts are not continuous, but through the design of the composition, masaccio retains the logic of the narrative. The central part of the mural shows the tax collector asking Christ and his disciples to pay their taxes. Masaccio painted the head of Christ on the vanishing point of the mural to attract the audience's attention. Both Christ and Peter point to the left of the painting, where the next scene takes place. There, Peter took a coin out of the fish's mouth. The last act of the story is to the right of the painting, where Peter pays his tax to the tax collector. The frame of the building separates this part from the middle.
Christ and his disciples were placed in a semicircle, shaped like a church semicircle. The tax collector stood outside this sacred space. Christ and his disciples were almost all dressed in pale pink and blue robes, while tax collectors wore ancient Roman trinias in bold vermilion. The tax collector's gestures showed his rudeness, which was accentuated by the color of his clothes. There is another contrast in the mural: in the middle and right of the painting, the tax collector ACTS almost exactly like Peter, but only from opposite angles. This allows the viewer to see both characters in all directions.
The choice of subject in "tax silver" is unusual in art history. To explain why masaccio chose this topic, the researchers have asked
Multiple theories. One view links the painting to a new Florence income tax known as catasto, which was introduced in 1427, and suggests that the mural was created to justify the tax. This explanation, however, may not be very practical, because the tax would cost Mr Brancacci, who should oppose it. A more plausible explanation takes into account a 1423 agreement by Pope Martin v that the church in Florence should be subject to state taxes. The money in the fish's mouth refers to Florence's wealth from the sea. Feliche brancacci was a silk merchant involved in Mediterranean trade and a member of the Florentine maritime council.
"Tax payment silver" part. This diagram shows the use of chiaroscuro more clearly. The second person from the left is probably judas, and the far right is domo, and it's also a self-portrait of masaccio.
At the heart of understanding this fresco, and the whole series, lies the relationship between the brancacci family, Florence and the Pope. At the time of the painting, Florence was at war with milan and needed the Pope's support. Therefore, the mural must be interpreted in the context of pro-papal policy. Simon Peter was the first bishop of Rome and the first Pope. In the story, Peter stands out more than the other disciples. His close relationship with Christ can be seen in the words of Christ, "tax me and you". In the painting, Peter is solemn and vigorous with Christ, and small as he moves alone (left). All this reflects his identity as an apostle, an agent of Jesus Christ. In this way, the fresco reflects a transformational scene: in the execution of Christ's command, Peter turns from a disciple of Christ to the leader of the church.
Only two of the disciples of Christ are identified in the painting: Peter and John. Peter was dressed in blue and yellow, with gray hair and beard. John is
A young disciple standing beside Christ without a beard. John's head is reminiscent of Roman sculpture. The face of another disciple on the right side of Christ is very similar to John's. The man next to this disciple is thought to be judas, a dark and sinister man who resembles the tax collector nearby. Vasari first speculated that the apostle on the far right was domo, a self-portrait of masaccio.
The new testament tells us that as Jesus led his disciples to preach, they passed through a checkpoint, and the tax collectors stopped them to collect their taxes. Jesus asked Peter, "who do you say I am?" Peter answered, "thou art the Christ" (that is, the son of god), and Jesus said, since thou art the son of god, thou canst not pay the tribute, but thou canst not pass through the border without paying it.
The picture depicts three plots in the form of a series: stopping, catching fish and paying taxes. The religious story is completely the painter depicted as real secular scenes, showing the story of the Roman tax collectors to collect taxes, picture is given priority to with portraits of the central of Christ and his master, comprehensive perspective focus on the head, Christ the light and the chapel window into the light in the same direction, constitutes the unprecedented and realistic effect. The people in the paintings are ordinary people of the painter's time. According to their own status and status, they are properly placed in the real natural environment, in line with the law of spatial perspective, with a profound sense. The figures are solemn and heavy, and the structure is clear and clear. "Masaccio makes his figures stand firm and grounded on the ground," vasari said. Masaccio first noticed the effect of light on objects, which filled the images with light and air. Through the depiction of light and air, the characters on the picture have a sense of distance from the environment. Masaccio's artistic exploration laid a foundation for realistic artistic creation.
