Hastings' Dictionary of the Bible (1898)
SELEU'CUS, the name of five kings called the Seleucidae. Seleucus Philopator was the fourth, and is mentioned in the Apocrypha, 1 Mace. 7:1; 2 Mace. 3:3, and elsewhere. c. 187. His policy toward the Jews was conciliatory. In 2 Mace. 3 there is an interesting account of the attempt he made to plunder the temple and how signally he failed. c. 175. He was succeeded by Antiochus Epiphanes. Daniel describes him, Dan 11:20, as "a raiser of taxes," because he had to resort to extraordinary measures to raise the requisite revenues.