Receipt of Custom
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The term "Receipt of Custom" refers to the place or office where taxes or tolls were collected in ancient times, particularly within the context of the Roman Empire's occupation of Judea during the New Testament period. This term is often associated with tax collectors, who were known as publicans in the King James Version of the Bible. These individuals were responsible for collecting taxes from the Jewish populace on behalf of the Roman authorities.

Biblical Context

In the New Testament, the "receipt of custom" is mentioned in the context of Jesus calling His disciples. One of the most notable references is found in the Gospel of Matthew, where Jesus calls Matthew, a tax collector, to follow Him:

"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 highlights the transformative power of Jesus' call, as Matthew, who was engaged in a profession often despised by his fellow Jews, left his position at the receipt of custom to become one of Jesus' twelve apostles.

Cultural and Historical Background

Tax collectors were generally viewed with disdain by the Jewish people. They were often seen as collaborators with the Roman occupiers and were notorious for their corrupt practices, such as overcharging and pocketing the excess. The receipt of custom was a place where these transactions occurred, and it symbolized the oppressive Roman taxation system.

The role of tax collectors is further illustrated in the parable of the Pharisee and the tax collector, where Jesus contrasts the self-righteousness of the Pharisee with the humility of the tax collector:

"But the tax collector stood at a distance, unwilling even to lift up his eyes to heaven. Instead, he beat his breast and said, 'God, have mercy on me, a sinner!'" (Luke 18:13)

This parable underscores the theme of repentance and the grace of God, showing that even those who were considered sinners and outcasts could find forgiveness and redemption.

Significance in the Ministry of Jesus

The inclusion of tax collectors among Jesus' followers, such as Matthew and Zacchaeus, demonstrates the inclusive nature of Jesus' ministry. It emphasizes that the Kingdom of God is open to all, regardless of their past or social standing. Jesus' willingness to associate with tax collectors and sinners was a point of contention with the religious leaders of the time, who criticized Him for eating and drinking with such individuals:

"When the Pharisees saw this, they asked His disciples, 'Why does your Teacher eat with tax collectors and sinners?'" (Matthew 9:11)

Jesus' response to this criticism highlights His mission to seek and save the lost:

"But go and learn what this means: 'I desire mercy, not sacrifice.' For I have not come to call the righteous, but sinners." (Matthew 9:13)

Conclusion

The "receipt of custom" serves as a powerful symbol of the societal and spiritual barriers that Jesus sought to break down. Through His interactions with tax collectors, Jesus demonstrated the transformative power of His message and the boundless reach of God's grace.
International Standard Bible Encyclopedia
Receipt of Custom

RECEIPT OF CUSTOM

re-set.

See CUSTOM.

Greek
5058. telonion -- tax office
... tax office. Neuter of a presumed derivative of telones; a tax-gatherer's place of
business -- receipt of custom. see GREEK telones. (telonion) -- 3 Occurrences. ...
//strongsnumbers.com/greek2/5058.htm - 6k
Library

Matt. Ix. 9
... 9. Matt. IX.9. "And as Jesus passed forth from thence, He saw a man sitting at the
receipt of custom, [1250] named Matthew; and He saith unto him, Follow me.". ...
/.../chrysostom/homilies on the gospel of saint matthew/homily xxx matt ix 9.htm

Of the Calling of Matthew, and of the Question Whether Matthew's ...
... continues his narrative in the following terms:""And as Jesus passed forth from
thence, He saw a man named Matthew, sitting at the receipt of custom: and He ...
/.../augustine/the harmony of the gospels/chapter xxvi of the calling of.htm

Effectual Calling
... (3.) He calls them out of the world; as Christ called Matthew from the
receipt of custom. They are not of the world.' John 17:76. ...
//christianbookshelf.org/watson/a body of divinity/2 effectual calling.htm

John Chapter xiii. 21-26.
... in this way, when, in coming in the course of his narrative to himself, he says,
"He saw a publican named Matthew, sitting at the receipt of custom, and saith ...
/.../augustine/homilies on the gospel of john/tractate lxi john chapter xiii.htm

Things to be Realized.
... Here was a fisherman fresh from his toil upon the deep; here a publican newly come
up from the receipt of custom; here a husbandman from distant farm or ...
/.../jackson/the message and the man/chapter ii things to be.htm

The Publicans' Friend
... And as He passed by, he saw Levi the son of Alphaus sitting at the receipt of custom,
and said unto him, Follow me. And he arose and followed Him.15. ...
/.../maclaren/expositions of holy scripture d/the publicans friend.htm

The Call of Matthew
... THE CALL OF MATTHEW. 'And as Jesus passed forth from thence, He saw a man, named
Matthew, sitting at the receipt of custom: and He saith unto him, Follow Me. ...
/.../maclaren/expositions of holy scripture b/the call of matthew.htm

Words of Counsel.
... "As Jesus passed by He saw Levi, the son of Alpheus, sitting at the receipt of custom,
and said unto him, 'Follow Me': and he arose and followed Him" (Matthew 9 ...
/.../moody/the way to god and how to find it/chapter iv words of counsel.htm

The Apostles Chosen
... This is what is meant by his "sitting at the receipt of custom." "Follow me," were
the words spoken to him. He obeyed at once; left all and followed Jesus. St. ...
/.../newton/the life of jesus christ for the young/the apostles chosen.htm

A Teacher with Authority
... And as he passed by, he saw Levi the son of Alphaeus sitting at the receipt of custom,
and said unto him: "Follow me.". And he arose and followed him. ...
/.../mark/jesus of nazareth a biography/chapter ii a teacher with.htm

Resources
What is the Moravian Church? | GotQuestions.org

Does the Bible support the Catholic practice of a marriage annulment? | GotQuestions.org

What is a spiritual awakening? | GotQuestions.org

Receipt: Dictionary and Thesaurus | Clyx.com

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Receipt

Receipt of Custom

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Receipt
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