³ tc Instead of “You are my one dear Son; in you I take great delight,” one Greek ms and several Latin mss and church fathers (D it Ju [Cl] Meth Hil Aug) quote Ps 2:7 outright with “You are my Son; today I have fathered you.” But the weight of the ms testimony is against this reading.

⁵ sn The words here may be an outright rejection of the Lord’s words in Deut 32:20, which is part of a song that was to be taught to Israel in the light of their predicted rejection of the Lord.

² sn The one who has nothing has even what he seems to have taken from him, ending up with no reward at all (see also Luke 8:18). The exact force of this is left ambiguous, but there is no comfort here for those who are pictured by the third slave as being totally unmoved by the master. Though not an outright enemy, there is no relationship to the master either.

² sn The one who has nothing has even what he seems to have taken away from him, ending up with no reward at all (see also Luke 8:18). The exact force of this is left ambiguous, but there is no comfort here for those who are pictured by the third slave as being totally unmoved by the master. Though not an outright enemy, there is no relationship to the master either. Three groups are represented in the parable: the faithful of various sorts (vv. 16, 18); the unfaithful who associate with Jesus but do not trust him (v. 21); and the enemies (v. 27).

⁶ tc Heb “of the pagan priests with the priests.” The first word (כְּמָרִים, k^emarim) refers to idolatrous priests in its two other appearances in the OT (2 Kgs 23:5, Hos 10:5), while the second word (כֹּהֲנִים, kohanim) is the normal term for “priest” and is used of both legitimate and illegitimate priests in the OT. It is likely that the second term, which is omitted in the LXX, is a later scribal addition to the Hebrew text, defining the extremely rare word that precedes (see J. J. M. Roberts, Nahum, Habakkuk, and Zephaniah [OTL], 167-68; cf. also NEB, NRSV). Some argue that both words are original; among the modern English versions that include both are NASB and NIV. Possibly the first word refers to outright pagan priests, while the second has in view once-legitimate priests of the Lord who had drifted into idolatrous practices. Another option is found in Adele Berlin, who translates, “the idolatrous priests among the priests,” understanding the second word as giving the general category of which the idolatrous priests are a part (Zephaniah [AB 25A], 75).

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.

³ sn “My Father is working until now, and I too am working.” What is the significance of Jesus’ claim? A preliminary understanding can be obtained from John 5:18, noting the Jewish authorities’ response and the author’s comment. They sought to kill Jesus because not only was he breaking the Sabbath, but he was also calling God his own Father, thus making himself equal with God. This must be seen in the context of the relation of God to the Sabbath rest. In the commandment (Exod 20:11) it is explained that “In six days the Lord made the heavens and the earth…and rested on the seventh day; therefore the Lord blessed the Sabbath day and made it holy.” Philo, based on the LXX translation of Exod 20:11, denied outright that God had ever ceased his creative activity. And when Rabban Gamaliel II, R. Joshua, R. Eleazar ben Azariah, and R. Akiba were in Rome, ca. a.d. 95, they gave as a rebuttal to sectarian arguments evidence that God might do as he willed in the world without breaking the Sabbath because the entire world was his private residence. So even the rabbis realized that God did not really cease to work on the Sabbath: Divine providence remained active on the Sabbath, otherwise, all nature and life would cease to exist. As regards men, divine activity was visible in two ways: Men were born and men died on the Sabbath. Since only God could give life and only God could deal with the fate of the dead in judgment, this meant God was active on the Sabbath. This seems to be the background for Jesus’ words in 5:17. He justified his work of healing on the Sabbath by reminding the Jewish authorities that they admitted God worked on the Sabbath. This explains the violence of the reaction. The Sabbath privilege was peculiar to God, and no one was equal to God. In claiming the right to work even as his Father worked, Jesus was claiming a divine prerogative. He was literally making himself equal to God, as 5:18 goes on to state explicitly for the benefit of the reader who might not have made the connection.