¹ 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.

² tn Grk “he”; the referent (Jesus) has been supplied in the translation for clarity.

³ 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.

⁴ 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.

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

⁶ 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 Matthew (also named Levi [see Mark 2:14, Luke 5:27]) 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.