The rendering of two words in the Greek of the New Testament, assarion, and kodrantes, Latin quadrans. The assarion was the tenth part of the denarius, and hence in value about one penny or two centuries The quadrans was the fourth part of the Roman as, and worth only about three mills, or less than the English farthing, and is the only term rendered farthing by the American Standard Revised Version. It occurs in Matthew 5:26 and Mark 12:42, while assarion, which occurs in Matthew 10:29 and Luke 12:6, is rendered "penny" by the American Standard Revised Version.

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Bibliography Information
Orr, James, M.A., D.D. General Editor. "Entry for 'FARTHING'". "International Standard Bible Encyclopedia". 1915.