In the context of the Bible, tax collectors, often referred to as "publicans" in some translations, were individuals responsible for collecting taxes on behalf of the Roman Empire. Their role and reputation are significant in understanding the socio-political and religious landscape of the New Testament period.

Historical Context

During the time of Jesus, Judea was under Roman occupation, and the Roman authorities imposed various taxes on the people. Tax collectors were typically Jews who worked for the Roman government, collecting taxes from their fellow countrymen. This position often led to social ostracism, as tax collectors were seen as collaborators with the occupying forces and were often associated with corruption and greed.

Biblical References

The New Testament provides several references to tax collectors, highlighting their societal status and the transformative power of Jesus' ministry.

1. Matthew 9:9-13: One of the most notable tax collectors in the Bible is Matthew, also known as Levi. Jesus called him to be one of His disciples, demonstrating His willingness to reach out to those marginalized by society. "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" (Matthew 9:9). This passage underscores the theme of redemption and the breaking of social barriers.

2. Luke 19:1-10: The account of Zacchaeus, a chief tax collector, further illustrates the impact of Jesus' message. Zacchaeus, known for his wealth and likely his exploitation, sought to see Jesus and was transformed by their encounter. "But Zacchaeus stood up and said to the Lord, 'Look, Lord! Here and now I give half of my possessions to the poor, and if I have cheated anybody out of anything, I will pay back four times the amount'" (Luke 19:8). This account highlights repentance and restitution as key aspects of genuine conversion.

3. Luke 18:9-14: In the parable of the Pharisee and the tax collector, Jesus contrasts the self-righteousness of the Pharisee with the humility of the tax collector. The tax collector's prayer, "God, have mercy on me, a sinner" (Luke 18:13), exemplifies the attitude of repentance that Jesus commends.

Social and Religious Implications

Tax collectors were often despised by their fellow Jews, not only because of their association with the Roman oppressors but also due to their reputation for extortion. They were frequently grouped with "sinners" in the Gospels, indicating their low social standing (e.g., Matthew 11:19). Despite this, Jesus' interactions with tax collectors reveal His mission to seek and save the lost, regardless of societal judgment.

The inclusion of tax collectors in Jesus' ministry serves as a powerful message of grace and forgiveness. It challenges the religious leaders' legalistic views and emphasizes the importance of a repentant heart over outward appearances or social status.

Conclusion

The role of tax collectors in the Bible provides a profound insight into the themes of redemption, grace, and the breaking down of social barriers. Through His interactions with them, Jesus demonstrated that no one is beyond the reach of God's love and forgiveness.2 Samuel 20:24
And Adoram was over the tribute: and Jehoshaphat the son of Ahilud was recorder:
Nave's Topical Index

1 Kings 4:6
And Ahishar was over the household: and Adoniram the son of Abda was over the tribute.
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Isaiah 33:18
Your heart shall meditate terror. Where is the scribe? where is the receiver? where is he that counted the towers?
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Daniel 11:20
Then shall stand up in his estate a raiser of taxes in the glory of the kingdom: but within few days he shall be destroyed, neither in anger, nor in battle.
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Mark 2:14
And as he passed by, he saw Levi the son of Alphaeus sitting at the receipt of custom, and said to him, Follow me. And he arose and followed him.
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Luke 3:13
And he said to them, Exact no more than that which is appointed you.
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Luke 5:27
And after these things he went forth, and saw a publican, named Levi, sitting at the receipt of custom: and he said to him, Follow me.
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5057. telones -- tax collector
... Word Origin from telos and oneomai Definition a farmer of taxes, ie a tax collector
NASB Word Usage collector (1), tax collector (5), tax collectors (15). ...
//strongsnumbers.com/greek2/5057.htm - 7k

The Christian Conception of Life Has Already Arisen in Our Society ...
... Governors, police officials, tax collectors often have compassion on the people
and try to find pretexts for not collecting the tax from them. ...
/.../the kingdom of god is within you/chapter xi the christian conception.htm

Letter xxi. To Leontius the Sophist.
... for the famous "four-times-as-much." [1914] For even the Pythagoreans were not so
fond of their Tetractys, [1915] as these modern tax-collectors of their "four ...
/.../basil/basil letters and select works/letter xxi to leontius the.htm

The Life of Salvian
... For the downtrodden poor his sympathy is great, but for clerks, soldiers and tax
collectors, and for the curials who formed the miserable remnant of the local ...
/.../salvian/on the government of god/ii the life of salvian.htm

The Stater in the Fish. (Matt. , xvii. , 27. )
... immediately after the feeding of the 5000; as the multitude then wished to proclaim
Jesus as Messiah, the collectors might well doubt of his paying the tax. ...
/.../section 191 the stater in.htm

The Government of India.
... By the perpetual settlement of Bengal, the tax-collectors were at once raised to
the position of landholders, of which they have often taken undue advantage. ...
/.../chapter xxxi the government of.htm

Travelling in Palestine --Roads, Inns, Hospitality, Custom-House ...
... it was, had probably not so much to do with the bitter hatred of the Rabbinists
towards the class of tax-farmers (Moches) and tax-collectors (Gabbai), both of ...
/.../sketches of jewish social life/chapter 4 travelling in palestineroads.htm

The Reaction against Egypt
... The scribes and tax-collectors were accustomed to exact contributions for the public
service from the ships, whether laden or not, of those who were in a small ...
/.../chapter iithe reaction against egypt.htm

Jesus Pays the Tribute Money.
... xxiv.5, 6). This tax was collected annually. ... The collectors of it may have thought
that Jesus regarded its payment as voluntary, or they may have thought that ...
/.../mcgarvey/the four-fold gospel/lxxii jesus pays the tribute.htm

The Fifth Book
... To such men the enemy are kinder than the tax collectors. This is proved by their
actions, for they flee to the enemy to avoid the oppression of the levies. ...
//christianbookshelf.org/salvian/on the government of god/the fifth book.htm

The Coin in the Fish's Mouth
... The question of the collectors, 'Doth not your Master pay tribute?' does not ... Pharisaical
righteousness, would be likely to recognise the obligation of the tax. ...
/.../maclaren/expositions of holy scripture b/the coin in the fishs.htm

Should a Christian tithe off miscellaneous income, e.g. inheritance, gifts, winnings, tax refunds, legal settlements, etc.? | GotQuestions.org

What does the Bible say about paying taxes? | GotQuestions.org

What is a publican in the Bible? | GotQuestions.org

Tax: Dictionary and Thesaurus | Clyx.com

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