² sn This is the one place in the NT the office of chief tax collector is noted. If the term refers to a managerial rank, this individual would organize and oversee the other tax collectors and collect significant commissions (see also the note on the word tax collector in 3:12). It is possible, however, that in this context the term simply means “major tax collector” and is a comment on the individual’s importance or wealth rather than his rank (see D. L. Bock, Luke [BECNT] 1:1516).

⁴ tn Grk “the sinner.” The tax collector views himself not just as any sinner but as the worst of all sinners. See ExSyn 222-23.

⁶ sn Note what the Pharisee assumes about the righteousness of this tax collector by grouping him with extortionists, unrighteous people, and adulterers.

⁵ sn The issue here is inappropriate associations (eat and drink with tax collectors and sinners) and the accusation comes not against Jesus, but his disciples.

¹ tn Heb “and they gave voice in Judah and Jerusalem to bring to the Lord the tax of Moses the servant of God upon Israel in the wilderness.”

¹ tn Heb “And the silver and the gold Jehoiakim gave to Pharaoh, but he taxed the land to give the silver at the command of Pharaoh, [from] each according to his tax he collected the silver and the gold, from the people of the land, to give to Pharaoh Necho.”

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 sn Jesus also looked upward before his prayer in John 11:41. This was probably a common posture in prayer. According to the parable in Luke 18:13 the tax collector did not feel himself worthy to do this.

¹ sn The prayer that was heard and honored was the one given with humility; in a surprising reversal it was the tax collector who went down to his home justified.

⁵ tn While “tax office” is sometimes given as a translation for τελώνιον (telōnion; so L&N 57.183), this could give the modern reader a false impression of an indoor office with all its associated furnishings.

¹ sn By telling the tax collectors to collect no more than…required John was calling for honesty and integrity in a business that was known for greed and dishonesty.

¹ tn While “tax office” is sometimes given as a translation for τελώνιον (telōnion, so L&N 57.183), this could give the modern reader a false impression of an indoor office with all its associated furnishings.

¹ tn While “tax office” is sometimes given as a translation for τελώνιον (telōnion, so L&N 57.183), this could give the modern reader a false impression of an indoor office with all its associated furnishings.

³ sn Because of the imperial Roman portraits they carried, Roman denarii and Attic drachmas were not permitted to be used in paying the half-shekel temple-tax (the Jews considered the portraits idolatrous). The money changers exchanged these coins for legal Tyrian coinage at a small profit.

³ sn Pilate was the Roman prefect (procurator) in charge of collecting taxes and keeping the peace. His immediate superior was the Roman governor (proconsul) of Syria, although the exact nature of this administrative relationship is unknown. Pilate’s relations with the Jews had been rocky (v. 12). Here he is especially sensitive to them.

² 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.

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.

⁵ tn Grk “to be registered.” The passive infinitive ἀπογράφεσθαι (apographesthai) has been rendered as an active in the translation to improve the English style. The verb is regarded as a technical term for official registration in tax lists (BDAG 108 s.v. ἀπογράφω a).