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 tn This verse is extremely difficult to translate because of the shifting imagery, the confusion over the meaning of one of the verbs, and the apparent inconsistency of the pronominal suffixes here with those in the following verse, which everyone agrees is connected with it. The pronominal suffixes are first common plural, but the versions all read them as first common singular, which the Masoretes also do in the Qere. That reading has been followed here for consistency with the next verse, which identifies the speaker as the person living in Zion and as the personified city of Jerusalem. The Hebrew text reads, “Nebuchadnezzar king of Babylon devoured me [cf. 50:7, 17] and threw me into confusion. He set me down an empty dish. He swallowed me like a monster from the deep [cf. BDB 1072 s.v. תַּנִּין 3 and compare usage in Isa 27:1; Ezek 29:3; 32:2]. He filled his belly with my dainties. He rinsed me out [cf. BDB s.v. דּוּח Hiph.2 and compare the usage in Isa 4:4].” The verb “throw into confusion” has proved troublesome because its normal meaning does not seem appropriate. Hence various proposals have been made to understand it in a different sense. The present translation has followed W. L. Holladay (Jeremiah [Hermeneia], 2:428) in understanding the verb to mean “disperse” or “rout” (see NAB). The last line has seemed out of place and has often been emended to read, “He has spewed me out” (so NIV and NRSV, a reading that presupposes הִדִּיחָנִי [hiddikhani] for הֱדִיחָנִי [hedikhani]). The reading of the MT is not inappropriate if it is combined with the imagery of an empty jar and hence is retained here (see F. B. Huey, Jeremiah, Lamentations [NAC], 425, n. 59; H. Freedman, Jeremiah [SoBB], 344; NJPS). The lines have been combined to keep the imagery together.