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 The consonantal text נשקד על פשעי (nsqd ʿl psʿy) is vocalized by the MT as נִשְׂקַד עֹל פְּשָׁעַי (nisqad ʿol p^eshaʿay, “my transgression is bound by a yoke”); but the ancient versions (LXX, Aramaic Targum, Latin Vulgate, Syriac Peshitta) and many medieval Hebrew mss vocalize the text as נִשְׁקַד עַל פְּשָׁעַי (nishqad ʿal p^eshaʿay, “watch is kept upon my transgression”). There are two textual deviations: (1) the MT vocalizes the verb as נִשְׂקַד (nisqad, Niphal perfect third person masculine singular from שָׂקַד [saqad, “to bind”]), while the alternate tradition vocalizes it as נִשְׁקַד (nishqad, Niphal perfect third person masculine singular from שָׁקַד [shaqad, “to keep watch”]); and (2) the MT vocalizes על (ʿl) as the noun עֹל (ʿol, “yoke”), while the ancient versions and medieval Hebrew mss vocalize it as the preposition עַל (ʿal, “upon”). External evidence favors the alternate vocalization: all the early versions (LXX, Targum, Vulgate, Peshitta) and many medieval Hebrew mss versus the relatively late MT vocalization tradition. However, internal evidence favors the MT vocalization: (1) The MT verb שָׂקַד (saqad, “to bind”) is a hapax legomenon (BDB 974 s.v. שָׂקַד) which might have been easily confused for the more common verb שָׁקָד (shaqad, “to keep watch”), which is well attested elsewhere (Job 21:32; Pss 102:8; 127:1; Prov 8:34; Isa 29:20; Jer 1:12; 5:6; 31:28; 44:27; Ezr 8:29; Dan 9:14) (BDB 1052 s.v. שָׂקַד Qal.2). (2) The syntax of the MT is somewhat awkward, which might have influenced a scribe toward the alternate vocalization. (3) The presence of the noun עֻלּוֹ (ʿullo, “his yoke”) in the following line supports the presence of the same term in this line. (4) Thematic continuity of 1:14 favors the MT: throughout the verse, the inhabitants of Jerusalem are continually compared to yoked animals who are sold into the hands of cruel task-masters. The alternate vocalization intrudes into an otherwise unified stanza. In summary, despite strong external evidence in favor of the alternate vocalization tradition, even stronger internal evidence favors the MT.