¹ 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.

² tn Here καί (kai) has been translated as “then” to indicate the implied sequence of events within the narrative.

³ tn Grk “he”; the referent (Jesus) has been specified in the translation for clarity.

⁴ tn Grk “to follow after me.”

⁵ tn This translation better expresses the force of the Greek third person imperative than the traditional “let him deny,” which could be understood as merely permissive.

⁶ sn To bear the cross means to accept the rejection of the world for turning to Jesus and following him. Discipleship involves a death that is like a crucifixion; see Gal 6:14.

⁷ tn The words “the money” are not in the Greek text, but are implied. Direct objects were often omitted in Greek when clear from the context.

⁸ sn The call for sacrifice comes with a promise of eternal reward: You will have treasure in heaven. Jesus’ call is a test to see how responsive the man is to God’s direction through him. Will he walk the path God’s agent calls him to walk? For a rich person who got it right, see Zacchaeus in Luke 19:1-10.