Luke 3:12

3:12 Tax collectors also came to be baptized, and they said to him, “Teacher, what should we do?”

Luke 18:10

18:10 “Two men went up to the temple to pray, one a Pharisee and the other a tax collector.

sn The tax collectors would bid to collect taxes for the Roman government and then add a surcharge, which they kept. Since tax collectors worked for Rome, they were viewed as traitors to their own people and were not well liked. Yet even they were moved by John’s call.

sn The temple is on a hill in Jerusalem, so one would go up to enter its precincts.

sn See the note on Pharisees in 5:17.

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