¹ 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.

² tn Grk “And it happened that while.” The introductory phrase καὶ ἐγένετο (kai egeneto, “it happened that”) is redundant in contemporary English and has not been translated.

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

⁴ tn Grk “was reclining at table.”

sn As Jesus was having a meal. 1st century middle eastern meals were not eaten while sitting at a table, but while reclining on one’s side on the floor with the head closest to the low table and the feet farthest away.

⁵ tn Grk “in the house.” The Greek article is used here in a context that implies possession, and the referent of the implied possessive pronoun (Matthew) has been specified in the translation for clarity.

⁶ sn See the note on tax collectors in 5:46.

⁷ tn Here δέ (de) has not been translated.

⁸ map For location see Map1 D2; Map2 C3; Map3 B2.

⁹ tn Grk “Collectors of the double drachma.” This is a case of metonymy, where the coin formerly used to pay the tax (the double drachma coin, or δίδραχμον [didracmon]) was put for the tax itself (cf. BDAG 241 s.v.). Even though this coin was no longer in circulation in NT times and other coins were used to pay the tax, the name for the coin was still used to refer to the tax itself.

sn The temple tax refers to the half-shekel tax paid annually by male Jews to support the temple (Exod 30:13-16).