5058. telónion
Lexical Summary
telónion: Tax booth, tax office

Original Word: τελώνιον
Part of Speech: Noun, Neuter
Transliteration: telónion
Pronunciation: te-lo'-nee-on
Phonetic Spelling: (tel-o'-nee-on)
KJV: receipt of custom
NASB: tax booth, tax, tax collector's booth
Word Origin: [neuter of a presumed derivative of G5057 (τελώνης - tax collectors)]

1. a tax-gatherer's place of business

Strong's Exhaustive Concordance
tax office

Neuter of a presumed derivative of telones; a tax-gatherer's place of business -- receipt of custom.

see GREEK telones

NAS Exhaustive Concordance
Word Origin
from telónés
Definition
a place of (collecting) toll
NASB Translation
tax (1), tax booth (2), tax collector's booth (1).

Thayer's Greek Lexicon
STRONGS NT 5058: τελώνιον

τελώνιον, τελωνιου, τό (τελώνης, cf. δεκατωνιον);

1. customs, toll: Strabo 16, 1, 27.

2. toll-house, place of toll, tax-office: the place in which the tax-collector sat to collect the taxes (Wycliffe, tolbothe): Matthew 9:9; Mark 2:14; Luke 5:27.

Topical Lexicon
Geographical and Economic Setting

In Roman-occupied Palestine, toll stations dotted the major trade arteries that linked the Decapolis, Galilee, and Judea to the Mediterranean world. Positioned at bridges, city gates, harbors, and crossroads, each station served as the local hub where customs dues were assessed on goods in transit. Capernaum, a strategic lakeside town on the Via Maris, hosted one of these booths, making it a natural backdrop for the Gospel accounts.

Function of the Toll Booth

The toll booth was far more than a table and money chest. It was the physical seat of the tax-farming enterprise in which local contractors purchased the right to collect tariffs for Rome and for Herod Antipas. Fees were imposed on produce, fish, leather, woven goods, and even the use of the road itself. Because collectors profited by charging over the required rate, the booth symbolized exploitation, Gentile domination, and covenant compromise in the eyes of devout Israelites.

Appearance in the Synoptic Call Narratives

Matthew 9:9 records: “As Jesus went on from there, He saw a man named Matthew sitting at the tax booth. ‘Follow Me,’ He told him, and Matthew got up and followed Him.” Parallel passages in Mark 2:14 and Luke 5:27 preserve the same scene, identifying the man as Levi the son of Alphaeus. The shared setting highlights the surprising nature of the call: Jesus does not summon Levi away from neutral labor but out of a place emblematic of collaboration with Rome and estrangement from the covenant community.

Symbolic Weight in the Gospels

1. Moral stigma: Association with the booth carried the taint of greed and ritual impurity (cf. Matthew 21:31-32).
2. Social barrier: A physical counter separated collector from traveler, mirroring the relational gulf between Levi and his Jewish neighbors.
3. Redemptive reversal: By stepping across that divide, Jesus enacts the Kingdom principle that “mercy triumphs over judgment” (James 2:13).

Transformation of a Tax Collector into an Apostle

The booth scene marks the rupture between Levi’s former identity and his new life. Immediately after leaving the station, he hosts a banquet where “many tax collectors and sinners were reclining with Jesus” (Mark 2:15). The table that once extracted wealth now becomes a place of fellowship and gospel witness, foreshadowing Matthew’s eventual authorship of the first canonical Gospel.

Historical Insight: Tax Farming and Roman Policy

Roman governors auctioned tax zones to the highest bidder, who hired subordinates to man the booths. Records from papyri and inscriptions show detailed rate lists: one-tenth on grain, one-fifth on wine and fruit, tolls on carts and pack animals. This system fostered corruption and resentment, explaining the crowd’s shock when John the Baptist advised collectors merely to “collect no more than you are authorized” (Luke 3:13).

Comparative Ministry Context

Fishermen (Peter, Andrew, James, John) left nets; Levi left ledgers. The contrast underscores that discipleship demands surrender of profit-centered vocations as much as family trades. Both groups illustrate the inclusive sweep of Christ’s call across economic spectra.

Theological Themes Drawn from the Toll Booth

• Grace breaks entrenched hostility.
• Divine authority supersedes imperial authority.
• Repentance is evidenced by immediate, costly obedience.
• Community forms around a new center—Jesus—rather than social status.

Contemporary Ministry Applications

1. Engagement with professions deemed unethical or compromised can become a platform for redemption.
2. Physical spaces associated with sin can be reclaimed for gospel purposes.
3. Church outreach must cross socioeconomic lines, extending the invitation “Follow Me” to modern counterparts of first-century tax collectors.

Summary

Though mentioned only three times, the toll booth stands as a vivid narrative device. It crystallizes the clash between worldly gain and Kingdom allegiance, magnifies the grace that seeks the outcast, and testifies that no station—literal or figurative—lies beyond the transformative voice of Jesus Christ.

Forms and Transliterations
έτεμνον ετμήθη τελωνιον τελώνιον τεμείς τεμένη τμηθή telonion telōnion telṓnion
Links
Interlinear GreekInterlinear HebrewStrong's NumbersEnglishman's Greek ConcordanceEnglishman's Hebrew ConcordanceParallel Texts
Englishman's Concordance
Matthew 9:9 N-ANS
GRK: ἐπὶ τὸ τελώνιον Μαθθαῖον λεγόμενον
NAS: sitting in the tax collector's booth; and He said
KJV: at the receipt of custom: and
INT: at the tax booth Matthew called

Mark 2:14 N-ANS
GRK: ἐπὶ τὸ τελώνιον καὶ λέγει
NAS: sitting in the tax booth, and He said
KJV: at the receipt of custom, and
INT: at the tax booth and says

Luke 5:27 N-ANS
GRK: ἐπὶ τὸ τελώνιον καὶ εἶπεν
NAS: out and noticed a tax collector
KJV: at the receipt of custom: and
INT: at the tax booth and said

Strong's Greek 5058
3 Occurrences


τελώνιον — 3 Occ.

5057
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