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[[File: Athéna_Varvakeion.jpg|300px|thumbnail|right|Statue of Athena in the Athens Museum]]
During the Peloponnesian War, the Athena Temple functioned in much the same way as a modern bank to fund the Athenian cause. Although considerable material wealth was kept in the physical temple, it is important to think of it more as an institution that had vast power over Athens’ economy. The Athena Temple’s reserve funds that were used to fund the war effort were drawn from a number of sources, including: tribute from Delian League members due every year in time for the campaigning season, funds still left from the treasury of Delos, the reserve fund held in the physical temple, and private donations of uncoined gold and silver. Thucydides related the details as follows:
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“Saying that their strength came from the financial income they paid and that, for the most part, success in war was a matter of judgment and abundant revenues. He told them they could take confidence, since six hundred talents in tribute usually came in every year form the allies apart from other revenue, and on the Acropolis, there was still six thousand talents in coined silver remaining at that time . . . And, apart from that, uncoined silver in private and public dedications, and there was all the sacred equipment for processions and contests and booty from the Mede and everything else of that sort, not less than five hundred talents; going further, he added the considerable amount from the other sanctuaries. They would use these and if they were compelled, even the gold plating of the goddess herself; he pointed out that the statue had forty talents’ worth of refined gold, and it was all removable.” <ref> Thucydides. <i> The Peloponnesian War.</i> Translated by Steven Lattimore. (Indianapolis: Hackett Publishing, 1998), II, 13 </ref>
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The extreme measures of turning the statues into bullion and then coins would have only been used after they had exhausted all coins Athena owned. The bullion from the temple would have been used first before any sacred statues were turned into bullion and then coins.<ref> Samons II, Loren J. “Athenian Finance and the Treasury of Athena.” <i>Historia: Zeitschrift für Alte Geschicte</i> 42 (1993) pgs. 132-3</ref>
How funds were taken from the Athena Temple was also very much like how similar financial transactions are conducted today with banks. It was typical for the Athena Temple to give loans for building projects as well as military expeditions with a sliding scale interest rate. For instance, the city would take out a loan in a specific amount of talents to fund an expedition and would be charged one drachma per day for each talent loaned until the end of the financial year and one drachma a day for five talents after, which amounted to a reduction from 6% to 1.2% interest. <ref> Blamire, p. 108</ref> The system was of course quite ahead of its time and very efficient and profitable, as long as there was a constant injection of silver into the reserve.
By 428-427 BC, the fourth year of the war, the temple reserve had fallen to less than 1,000 talents. To compensate for the dwindling fund, the Athenian government introduced a direct tax on the people, which proved to be very unpopular. <ref> Kagan, p. 104</ref> The desperate financial situation was eased a bit with the Peace of Nikias in 421 BC. Although the peace only lasted two years, it allowed the Athenians to rebuild the reserve of Athena back to 4,000 talents by 415 BC. <ref> Kagan, p. 247</ref> But once more the Athenians were plagued by their myopia; after depleting the resources of their allies they were forced to rely on their silver deposits, which were largely depleted by 413 BC. <ref>Blamire, p. 115</ref>
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