Discovery BoxLuke 19:2 
Context19:2 Now 1 a man named Zacchaeus was there; he was a chief tax collector 2 and was rich.
Luke 18:10
Context18:10 “Two men went up 3 to the temple to pray, one a Pharisee 4 and the other a tax collector. 5
Luke 5:27
Context5:27 After 6 this, Jesus 7 went out and saw a tax collector 8 named Levi 9 sitting at the tax booth. 10 “Follow me,” 11 he said to him.
1 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).
2 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).
3 sn The temple is on a hill in Jerusalem, so one would go up to enter its precincts.
4 sn See the note on Pharisees in 5:17.
5 sn See the note on tax collectors in 3:12.
6 tn Grk “And after.” Here καί (kai) has not been translated because of differences between Greek and English style.
7 tn Grk “he”; the referent (Jesus) has been supplied in the translation for clarity.
8 sn See the note on tax collectors in 3:12.
9 sn It is possible that Levi is a second name for Matthew, because people often used alternative names in 1st century Jewish culture.
10 tn While “tax office” is sometimes given as a translation for τελώνιον (telwnion; so L&N 57.183), this could give the modern reader a false impression of an indoor office with all its associated furnishings.
sn The tax booth was a booth located on the edge of a city or town to collect taxes for trade. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. The “taxes” were collected on produce and goods brought into the area for sale, and were a sort of “sales tax” paid by the seller but obviously passed on to the purchaser in the form of increased prices (L&N 57.183). It was here that Jesus met Levi (also named Matthew [see Matt 9:9]) who was ultimately employed by the Romans, though perhaps more directly responsible to Herod Antipas. It was his job to collect taxes for Rome and he was thus despised by Jews who undoubtedly regarded him as a traitor.
11 sn Follow me. For similar calls on the part of Jesus see Luke 5:10-11; 9:23, 59; 18:22.
