Beyond his role as a judge, what was the unique aspect of Samuel's leadership that marked a significant transition in Israelite society?

A He was the first to implement a formal legal code based on Mesopotamian laws. B He served as both a prophet and the last judge, bridging the era of judges to the monarchy. C He established a system of taxation to fund the construction of the first temple. D He advocated for a decentralized government with increased autonomy for individual tribes.