This chapter offers a Patristic reflection on taxation justice, drawing especially on the work of St. Clement of Alexandria and St. John Chrysostom. It contains four parts. Part 12.2 examines the parable of the rich fool found in Luke 12:13–31, highlighting two central themes in Patristic tradition: the nature of the person, considered in Part 12.3, and the obligation intrinsic to owning possessions, examined in Part 12.4. The chapter follows the Eastern Orthodox approach to developing ethical principles, which must always be built on the twin pillars of scripture (the Bible) and tradition (the Patristic teachings). Part 12.5 offers brief concluding reflections on what a Patristic understanding of the obligation inherent in owning offers for a modern theory of taxation justice.