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 The exact meaning of the pual participle מְפֹרָשׁ (m^eforash) in this verse is uncertain. The basic sense of the Hebrew word seems to be “to make distinct.” The word may also have the sense of “to divide in parts,” “to interpret,” or “to translate.” The context of Neh 8:8 does not decisively clarify how the participle is to be understood here. It probably refers to the role of the Levites as those who explained or interpreted the portions of biblical text that had been publicly read on this occasion. A different option, however, is suggested by the translation distincte (“distinctly”) of the Vulgate (cf. KJV, ASV). If the Hebrew word means “distinctly” here, it would imply that the readers paid particular attention to such things as word-grouping and pronunciation so as to be sure that the listeners had every opportunity to understand the message that was being read. Yet another view is found in the Talmud, which understands translation of the Hebrew text into Aramaic to be what is in view here. The following explanation of Neh 8:8 is found in b. Megillah 3a: “‘And they read in the book, in the law of God’: this indicates the [Hebrew] text; ‘with an interpretation’: this indicates the targum; ‘and they gave the sense’: this indicates the verse stops; ‘and caused them to understand the reading’: this indicates the accentuation, or, according to another version, the Masoretic notes.” However, this ancient rabbinic view that the origins of the Targum are found in Neh 8:8 is debatable. It is not clear that the practice of paraphrasing the Hebrew biblical text into Aramaic in order to accommodate the needs of those Jews who were not at home in the Hebrew language developed this early. The translation of מְפֹרָשׁ adopted above (i.e., “explaining it”) understands the word to have in mind an explanatory function (cf. NAB, NCV, TEV, NLT) rather than one of translation.