Chapter 10 of Megillat Esther is a chapter of only three verses, yet it prompts wonder from its very first word. The narrative has already concluded: Haman was hanged, the Jews were saved, and Purim was established for all generations. Then suddenly, the Megillah closes with a report about the levying of taxes. We are given no account of what became of Achashverosh, what transpired with his pleasures and feasts; there is no closing regarding Esther, nor regarding Mordechai - only a notice that the king imposed a tax on the land and the islands of the sea. What is the significance of this ending? The Malbim teaches us that it is precisely here that the greatness of Mordechai the Jew lies hidden.
וַיָּשֶׂם הַמֶּלֶךְ אֲחַשְׁוֵרוֹשׁ מַס עַל־הָאָרֶץ וְאִיֵּי הַיָּם׃ - And King Achashverosh imposed a tax upon the land and the islands of the sea.
Seemingly, why did the king levy a tax? In our day, that is hardly a question - wherever taxes can be imposed, they are; but evidently in their time it was not customary to tax just anything. Furthermore, why should we care about the tax rates in Achashverosh's realm? The Malbim explains that this verse is directly linked to the following one. The closing verses come to recount the power, might, and greatness of Mordechai the Jew, and that is the true meaning behind the report of the tax. Know that Mordechai was so extraordinarily successful in his leadership in the royal palace that the king conquered many lands, and through his mighty strength he was able to levy a tax on all the territories adjacent to his realm, and even on the distant islands of the sea - for his long reach extended even there. And who actually accomplished all this? Mordechai, as made clear in the very next verse.
If so, why does the verse attribute this to the king, stating "and the king imposed" rather than "and Mordechai imposed"? The Malbim explains: out of respect for the king's honor. Yet the verse itself hints to us that this was not due to the king's own power. Notice how his name is spelled here in the Megillah: "Achashrash" - missing both letters vav. Scripture, as it were, diminishes his name, as if to say: although I write "and the king imposed a tax on the land," keep in mind that this was not by the king's own doing, but through the power of Mordechai, under whose leadership the kingdom was guided. He was the one who conquered numerous lands, and through him the king was able to extend his reach even to the distant islands.
וְכָל־מַעֲשֵׂה תָקְפּוֹ וּגְבוּרָתוֹ וּפָרָשַׁת גְּדֻלַּת מָרְדֳּכַי אֲשֶׁר גִּדְּלוֹ הַמֶּלֶךְ הֲלוֹא־הֵם כְּתוּבִים עַל־סֵפֶר דִּבְרֵי הַיָּמִים לְמַלְכֵי מָדַי וּפָרָס׃ - And all the acts of his power and his might, and the account of the greatness of Mordechai, whom the king advanced, are they not written in the Book of the Chronicles of the kings of Media and Persia?
Here we clearly see the connection: "all the acts of his power and his might" of Achashverosh took place under the leadership of Mordechai, and right beside it, "and the account of the greatness of Mordechai, whom the king advanced." Scripture links Mordechai's greatness directly to the king's might, teaching us that the one stemmed from the other. And how did Mordechai attain this greatness, and to what heights did he rise? Regarding this, Scripture tells us that we have no need to delve into it: this is archival material, "are they not written in the Book of the Chronicles of the kings of Media and Persia," where all these matters are detailed. It is enough for us to know that Mordechai succeeded tremendously in Achashverosh's kingdom, to the extent that Achashverosh conquered many nations and was able to levy taxes upon them.
כִּי מָרְדֳּכַי הַיְּהוּדִי מִשְׁנֶה לַמֶּלֶךְ אֲחַשְׁוֵרוֹשׁ וְגָדוֹל לַיְּהוּדִים וְרָצוּי לְרֹב אֶחָיו דֹּרֵשׁ טוֹב לְעַמּוֹ וְדֹבֵר שָׁלוֹם לְכָל־זַרְעוֹ׃ - For Mordechai the Jew was viceroy to King Achashverosh, and great among the Jews, and accepted by the multitude of his brethren, seeking the good of his people, and speaking peace to all his seed.
The verse comes to tell us: Mordechai remained in his greatness and did not lose his power. Often, royal greatness is like a seesaw - ask the rulers of the Arab nations in recent times, and they will tell you how greatness that was thought to last forever collapsed in a single moment after thirty or forty years, turning the person into a prisoner in his own home. With Mordechai, it was not so: "Mordechai the Jew was viceroy to King Achashverosh" - he remained in his strength, and his success never ceased. "The righteous shall inherit the land," and the verse continues, "and dwell forever upon it" - when a tzaddik inherits land, it is an enduring dwelling forever, not something transient. He was not like Haman, whom King Achashverosh elevated for a time, whose downfall was as immense as his rise.
The verse further teaches us: even though Mordechai was viceroy over the entire empire, and also specifically appointed over the Jewish people, he was nonetheless "accepted by the majority of his brethren." Typically, a person appointed to public office is not so widely liked, as there are always complaints against him: why did he levy a tax upon us, and why did he act in this way and not another? Why then was Mordechai so well accepted? Because he was "seeking the good of his people." This does not mean he delivered sermons to them, but that he constantly sought the welfare of his people. He did not rule over them with a heavy, aggressive hand, but was "speaking peace to all his seed" - he spoke with them and dealt with them entirely in peace and fairness. Therefore, Mordechai was great among the Jews and accepted by the majority of his brethren.
Notice the precise wording: "accepted by the majority of his brethren" - and not by all of his brethren. The commentators explain: it is inevitable; anyone who rises to greatness must be firm and must manage the kingdom, and there will always be those who are dissatisfied with him. Why didn't Mordechai turn a blind eye to my smuggling goods? Why didn't Mordechai overlook the illegal things I did? There is always someone who expects special favors from an official, and Mordechai was not out to please everyone at all costs. Consequently, one who rises to greatness ends up being accepted only by the majority of his brethren.
Chazal offer another explanation: since he rose to power and was preoccupied with state affairs, part of the Sanhedrin parted ways with him. He was no longer free to engage constantly in Torah study and did not sit regularly in the Beit Midrash, as he had duties, responsibilities, and tasks to fulfill. Therefore, he became accepted by the majority of his brethren, but not all of them.
The three verses of this final chapter, which might seem like a mere technical appendix, are in fact a seal of praise for Mordechai the Jew. The levying of tax upon the land and the islands of the sea testifies to the tremendous success of the kingdom under Mordechai's leadership, and the deficient spelling of Achashverosh's name - "Achashrosh," lacking two vavs - hints that it was not the king's power at work here, but the power of Mordechai. The details of his greatness are referred to the book of the chronicles of the kings of Media and Persia, for the essential point is enough for us: Mordechai remained in his greatness and did not fall from it, unlike Haman, whose downfall was as steep as his rise. And the secret of his being accepted was that he was "seeking the good of his people and speaking peace to all his seed" - seeking their welfare and dealing with them fairly and uprightly, rather than with a heavy hand. Even so, it was "by the majority of his brethren" and not all of them, as is the way of anyone who ascends to power, and because some of the Sanhedrin parted from him due to the burdens of state affairs. The commentary on Megillat Esther is complete.