¹ tn Heb “for the tax of the king.”

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.

³ sn The temple tax refers to the half-shekel tax paid annually by male Jews to support the temple (Exod 30:13-16).

⁵ tn This was a “poll tax.” L&N 57.182 states this was “a payment made by the people of one nation to another, with the implication that this is a symbol of submission and dependence—‘tribute tax.’”

² tn This was a “poll tax.” L&N 57.182 states this was “a payment made by the people of one nation to another, with the implication that this is a symbol of submission and dependence—‘tribute tax.’”

⁴ tn According to L&N 57.180 the term κῆνσος (kēnsos) was borrowed from Latin and referred to a poll tax, a tax paid by each adult male to the Roman government.

² tn According to L&N 57.180 the term κῆνσος (kēnsos) was borrowed from Latin and referred to a poll tax, a tax paid by each adult male to the Roman government.

³ tn Grk “Collectors of the double drachma.” This is a case of metonymy, where the coin formerly used to pay the tax (the double drachma coin, or δίδραχμον [didrachmon]) was put for the tax itself (cf. BDAG 241 s.v.). Even though this coin was no longer in circulation in NT times and other coins were used to pay the tax, the name for the coin was still used to refer to the tax itself.

³ sn This royal harvest may refer to an initial mowing of crops collected as taxes by the royal authorities.

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.