¹ tn Grk “the merchants [sellers] of these things.”

⁴ tn Heb “like the buyer, like the seller.”

² tn Heb “a hin of oil.” A hin was about 1/16 of a bath. See L. C. Allen, Ezekiel (WBC), 2:266, and O. R. Sellers, “Weights,” IDB 4:835 g.

² tn Heb “a hin of oil.” A hin was about 1/16 of a bath. See L. C. Allen, Ezekiel (WBC), 2:266, and O. R. Sellers, “Weights,” IDB 4:835 g.

² tn Heb “a hin of oil.” A hin was about 1/16 of a bath. See L. C. Allen, Ezekiel (WBC), 2:266, and O. R. Sellers, “Weights,” IDB 4:835 g.

² tn Heb “a hin of oil.” A hin was about 1/16 of a bath. See L. C. Allen, Ezekiel (WBC), 2:266, and O. R. Sellers, “Weights,” IDB 4:835 g.

¹ tn Heb “a hin of oil.” A hin was about 1/16 of a bath. See L. C. Allen, Ezekiel (WBC), 2:266, and O. R. Sellers, “Weights,” IDB 4:835 g.

¹ tc The translation follows the LXX for the first line of the verse, although the LXX has lost the second line due to homoioteleuton (similar endings of the clauses). The MT reads “The seller will not return to the sale.” This Hebrew reading has been construed as a reference to land redemption, the temporary sale of the use of property, with property rights returned to the seller in the year of Jubilee. But the context has no other indicator that land redemption is in view. If correct, the LXX evidence suggests that one of the cases of “the customer” has been replaced by “the seller” in the MT, perhaps due to hoimoioarcton (similar beginnings of the words).

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.