Marius Heemstra argues that the harsh administration of the Fiscus Judaicus under the Roman emperor Domitian (81-96) and the reform of this Fiscus under the emperor Nerva (96-98), accelerated the parting of the ways between Judaism and Christianity, resulting in two separate religions.
From 96 CE onwards, Roman authorities used a more pointed definition of Jew, which made it easier for them to distinguish between Judaism (an accepted religion within the empire) and Christianity (an illegal religious movement). This parting should primarily be interpreted as a break between Jewish Christians and mainstream Judaism. Both parties claimed to be the true representatives of the continuing history of Israel. In this study, the author pays special attention to the Roman and Jewish context of the Book of Revelation, the Letter to the Hebrews, and the Gospel of John, including the debate about the birkat ha-minim .