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.

⁶ sn Two contexts are relevant for understanding this statement. The first context is the Mosaic covenant, which was characterized by a law written on stone tablets (e.g., Exod 32:15-16; 34:1, 28; Deut 4:13; 5:22; 9:10) or in a “book” or “scroll” (Deut 31:9-13). This material could be lost (cf. 2 Kgs 22:8), forgotten (Hos 4:6), ignored (Jer 6:19; Amos 4:2), or altered (Jer 8:8). The second context is the repeated fault that Jeremiah has found with their stubborn (3:17; 7:24; 9:14; 11:8; 13:10; 16:12; 18:12; 23:17), uncircumcised (4:4; 9:26), and desperately wicked hearts (4:4; 17:9). Radical changes were necessary to get the people to obey the law from the heart and not just pay superficial or lip service to it (3:10; 12:2). Deut 30:1-6 and Ezek 11:17-20 with 36:24-28 speak of these radical changes. The Lord will remove the “foreskin” of their heart and give them a circumcised heart, or take away their “stony” heart and give them a new heart. With this heart they will be able to obey his laws, statutes, ordinances, and commands (Deut 30:8; Ezek 11:20; 36:27). The new covenant does not entail a new law; it is essentially the same law that Jeremiah has repeatedly accused them of rejecting or ignoring (6:19; 9:13; 16:11; 26:4; 44:10). What does change is their inner commitment to keep it. Jeremiah has already referred to this in Jer 24:7 and will refer to it again in Jer 32:39.

² sn In all the details of this chapter the expositor should pay attention to the overall message rather than engage in speculation concerning the symbolism of the details. It is, after all, the divine instruction for the preparation of the dwelling place for Yahweh. The point could be said this way: The dwelling place of Yahweh must be prepared in accordance with, and by the power of, his divine word. If God was to fellowship with his people, then the center of worship had to be made to his specifications, which were in harmony with his nature. Everything was functional for the approach to God through the ritual by divine provisions. But everything also reflected the nature of God, the symmetry, the order, the pure wood, the gold overlay, or (closer to God) the solid gold. And the symbolism of the light, the table, the veil, the cherubim—all of it was revelatory. All of it reflected the reality in heaven. Churches today do not retain the pattern and furnishings of the old tabernacle. However, they would do well to learn what God was requiring of Israel, so that their structures are planned in accordance with the theology of worship and the theology of access to God. Function is a big part, but symbolism and revelation instruct the planning of everything to be used. Christians live in the light of the fulfillment of Christ, and so they know the realities that the old foreshadowed. While a building is not necessary for worship (just as Israel worshiped in places other than the sanctuary), it is practical, and if there is going to be one, then the most should be made of it in the teaching and worshiping of the assembly. This chapter, then, provides an inspiration for believers on preparing a functional, symbolical, ordered place of worship that is in harmony with the word of God. And there is much to be said for making it as beautiful and uplifting as is possible—as a gift of freewill offering to God. Of course, the most important part of preparing a place of worship is the preparing of the heart. Worship, to be acceptable to God, must be in Christ. He said that when the temple was destroyed he would raise it up in three days. While he referred to his own body, he also alluded to the temple by the figure. When they put Jesus to death, they were destroying the temple; at his resurrection he would indeed begin a new form of worship. He is the tent, the curtain, the atonement, that the sanctuary foreshadowed. And then, believers also (when they receive Christ) become the temple of the Lord. So the NT will take the imagery and teaching of this chapter in a number of useful ways that call for more study. This does not, however, involve allegorization of the individual tabernacle parts.