Luke 15:1

The Parable of the Lost Sheep and Coin

15:1 Now all the tax collectors ¹  and sinners were coming ²  to hear him.

Luke 19:2

19:2 Now ³  a man named Zacchaeus was there; he was a chief tax collector ⁴  and was rich.

Luke 20:22

20:22 Is it right ⁵  for us to pay the tribute tax ⁶  to Caesar ⁷  or not?”

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¹ sn See the note on tax collectors in 3:12.

² tn Grk “were drawing near.”

³ tn Grk “And behold.” Here καί (kai) has been translated as “now” to indicate the introduction of a new character. The Greek word ἰδού (idou) at the beginning of this statement has not been translated because it has no exact English equivalent here, but adds interest and emphasis (BDAG 468 s.v. 1).

⁴ sn This is the one place in the NT the office of chief tax collector is noted. He would organize the other tax collectors and collect healthy commissions (see also the note on the word tax collector in 3:12).

⁵ tn Or “lawful,” that is, in accordance with God’s divine law. On the syntax of ἔξεστιν (exestin) with an infinitive and accusative, see BDF §409.3.

⁶ tn This was a “poll tax.” L&N 57.182 states this was “a payment made by the people of one nation to another, with the implication that this is a symbol of submission and dependence – ‘tribute tax.’”

⁷ tn Or “to the emperor” (“Caesar” is a title for the Roman emperor).