³ sn See the note on tax collectors in 3:12.

¹ sn See the note on tax collectors in 3:12.

² sn See the note on tax collectors in 3:12.

³ sn See the note on tax collectors in 3:12.

³ sn See the note on tax collectors in 5:46.

² sn See the note on tax collectors in 5:46.

³ sn See the note on tax collectors in 5:46.

⁵ sn See the note on tax collectors in 5:46.

⁵ sn To treat him like a Gentile or a tax collector means not to associate with such a person. See the note on tax collectors in 5:46.

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 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.

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 sn The Roman system of taxation was frequently characterized by “tax farming” where an individual would bid to collect taxes for the Roman government throughout an entire district and then add a surcharge or commission (often exorbitant) which they kept for themselves as their profit. The tax collectors referred to in the NT were generally not the holders of these tax contracts themselves, but hired subordinates who were often local residents. Since these tax collectors worked for Rome (even indirectly), they were viewed as traitors to their own people and were not well liked. In addition, the system offered many opportunities for dishonesty and greed, both of which were often associated with local tax collectors. Yet even they were moved by John’s call.

⁴ sn The Roman system of taxation was frequently characterized by “tax farming” where an individual would bid to collect taxes for the Roman government throughout an entire district and then add a surcharge or commission (often exorbitant) which they kept for themselves as their profit. The tax collectors referred to in the NT were generally not the holders of these tax contracts themselves, but hired subordinates who were often local residents. Since these tax collectors worked for Rome (even indirectly), they were viewed as traitors to their own people and were not well liked. In addition, the system offered many opportunities for dishonesty and greed, both of which were often associated with local tax collectors.

¹ sn The Roman system of taxation was frequently characterized by “tax farming” where an individual would bid to collect taxes for the Roman government throughout an entire district and then add a surcharge or commission (often exorbitant) which they kept for themselves as their profit. The tax collectors referred to in the NT were generally not the holders of these tax contracts themselves, but hired subordinates who were often local residents. Since these tax collectors worked for Rome (even indirectly), they were viewed as traitors to their own people and were not well liked. In addition, the system offered many opportunities for dishonesty and greed, both of which were often associated with local tax collectors.

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.