³ tn Or “vindicated God”; Grk “justified God.” This could be expanded to “vindicated and responded to God.” The point is that God’s goodness and grace as evidenced in the invitation to John was justified and responded to by the group one might least expect, tax collector and sinners. They had more spiritual sensitivity than others. The contrastive response is clear from v. 30.

³ sn Neither were the detractors happy with Jesus (the Son of Man), even though he represented the opposite of John’s asceticism and associated freely with people like tax collectors and sinners in celebratory settings where the banquet imagery suggested the coming kingdom of God. Either way, God’s messengers were subject to complaint.

² sn The issue here is inappropriate associations (on the status of tax collectors see the note at 5:46; the phrase often occurs in the NT in collocation with sinners). Jews were very careful about personal associations and contact as a matter of ritual cleanliness. Their question borders on an accusation that Jesus is ritually unclean because of who he associates with.

³ 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 [didrachmon]) 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.

¹ tn Or “stood by himself and prayed like this.” The prepositional phrase πρὸς ἑαυτόν (pros eauton, “to/about himself”) could go with either the aorist participle σταθείς (statheis, “stood”) or with the imperfect verb προσηύχετο (prosēucheto, “he prayed”). If taken with the participle, then the meaning would seem at first glance to be: “stood ‘by himself’,” or “stood ‘alone’.” Now it is true that πρός can mean “by” or “with” when used with intransitive verbs such as ἵστημι (histēmi, “I stand”; cf. BDAG 874 s.v. πρός 2.a), but πρὸς ἑαυτόν together never means “by himself” or “alone” in biblical Greek. On the other hand, if πρὸς ἑαυτόν is taken with the verb, then two different nuances emerge, both of which highlight in different ways the principal point Jesus seems to be making about the arrogance of this religious leader: (1) “prayed to himself,” but not necessarily silently, or (2) “prayed about himself,” with the connotation that he prayed out loud, for all to hear. Since his prayer is really a review of his moral résumé, directed both at advertising his own righteousness and exposing the perversion of the tax collector, whom he actually mentions in his prayer, the latter option seems preferable. If this is the case, then the Pharisee’s mention of God is really nothing more than a formality.

⁵ sn The tax booth was a booth located at a port or on the edge of a city or town to collect taxes for trade. These taxes were a form of customs duty or toll applied to the movement of goods and produce brought into an area for sale. As such these tolls 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). The system as a whole is sometimes referred to as “tax farming” because a contract to collect these taxes for an entire district would be sold to the highest bidder, who would pay up front, hire employees to do the work of collection, and then recoup the investment and overhead by charging commissions on top of the taxes. Although rates and commissions were regulated by law, there was plenty of room for abuse in the system through the subjective valuation of goods by the tax collectors, and even through outright bribery. Tax overseers and their employees were obviously not well liked. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. It was here that Jesus met Levi (also named Matthew [see Matt 9:9]) who, although indirectly employed by the Romans, was probably more directly responsible to Herod Antipas, the tetrarch of Galilee appointed by Rome. It was Levi’s job to collect customs duties for Rome and he was thus despised by his fellow Jews, many of whom would have regarded him as a traitor.

¹ sn The tax booth was a booth located at a port or on the edge of a city or town to collect taxes for trade. These taxes were a form of customs duty or toll applied to the movement of goods and produce brought into an area for sale. As such these tolls 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). The system as a whole is sometimes referred to as “tax farming” because a contract to collect these taxes for an entire district would be sold to the highest bidder, who would pay up front, hire employees to do the work of collection, and then recoup the investment and overhead by charging commissions on top of the taxes. Although rates and commissions were regulated by law, there was plenty of room for abuse in the system through the subjective valuation of goods by the tax collectors, and even through outright bribery. Tax overseers and their employees were obviously not well liked. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. It was here that Jesus met Levi (also named Matthew [see Matt 9:9]) who, although indirectly employed by the Romans, was probably more directly responsible to Herod Antipas, the tetrarch of Galilee appointed by Rome. It was Levi’s job to collect customs duties for Rome and he was thus despised by his fellow Jews, many of whom would have regarded him as a traitor.

¹ sn The tax booth was a booth located at a port or on the edge of a city or town to collect taxes for trade. These taxes were a form of customs duty or toll applied to the movement of goods and produce brought into an area for sale. As such these tolls 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). The system as a whole is sometimes referred to as “tax farming” because a contract to collect these taxes for an entire district would be sold to the highest bidder, who would pay up front, hire employees to do the work of collection, and then recoup the investment and overhead by charging commissions on top of the taxes. Although rates and commissions were regulated by law, there was plenty of room for abuse in the system through the subjective valuation of goods by the tax collectors, and even through outright bribery. Tax overseers and their employees were obviously not well liked. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. It was here that Jesus met Matthew (also named Levi [see Mark 2:14, Luke 5:27]) who, although indirectly employed by the Romans, was probably more directly responsible to Herod Antipas, the tetrarch of Galilee appointed by Rome. It was Matthew’s job to collect customs duties for Rome and he was thus despised by his fellow Jews, many of whom would have regarded him as a traitor.

¹ tc Verses 29-31 involve a rather complex and difficult textual problem. The variants cluster into three different groups: (1) The first son says “no” and later has a change of heart, and the second son says “yes” but does not go. The second son is called the one who does his father’s will. This reading is found in the Western witnesses (D it). But the reading is so hard as to be nearly impossible. One can only suspect some tampering with the text, extreme carelessness on the part of the scribe, or possibly a recognition of the importance of not shaming one’s parent in public. (Any of these reasons is not improbable with this group of witnesses, and with codex D in particular.) The other two major variants are more difficult to assess. Essentially, the responses make sense (the son who does his father’s will is the one who changes his mind after saying “no”): (2) The first son says “no” and later has a change of heart, and the second son says “yes” but does not go. But here, the first son is called the one who does his father’s will (unlike the Western reading). This is the reading found in א C L W (Z) Δ 0102 0281 ƒ¹ 33 565 579 1241 1424*^,c M and several versional witnesses. (3) The first son says “yes” but does not go, and the second son says “no” but later has a change of heart. This is the reading found in B Θ ƒ¹³ 700 and several versional witnesses. Both of these latter two variants make good sense and have significantly better textual support than the first reading. The real question, then, is this: Is the first son or the second the obedient one? If one were to argue simply from the parabolic logic, the second son would be seen as the obedient one (hence, the third reading). The first son would represent the Pharisees (or Jews) who claim to obey God, but do not (cf. Matt 23:3). This accords well with the parable of the prodigal son (in which the oldest son represents the unbelieving Jews). Further, the chronological sequence of the second son being obedient fits well with the real scene: Gentiles, tax collectors, and prostitutes were not, collectively, God’s chosen people, but they did repent and come to God, while the Jewish leaders claimed to be obedient to God but did nothing. At the same time, the external evidence is weaker for this reading (though stronger than the first reading), not as widespread, and certainly suspect because of how neatly it fits. One suspects scribal manipulation at this point. Thus the second reading looks to be superior to the other two on both external and transcriptional grounds. But what about intrinsic evidence? One can surmise that Jesus didn’t always give predictable responses. In this instance, he may well have painted a picture in which the Pharisees saw themselves as the first son, only to stun them with his application (v. 32). For more discussion see TCGNT 44-46.