Tax-farmers, often referred to as "publicans" in some Bible translations, were individuals responsible for collecting taxes on behalf of the Roman government during the time of the New Testament. This system of tax collection was prevalent in the Roman Empire, where the right to collect taxes was often auctioned off to the highest bidder. These individuals, or groups, would pay a fixed sum to the Roman authorities for the privilege of collecting taxes in a particular region and would then seek to recoup their investment by collecting taxes from the local populace, often with a significant markup for personal profit.

Biblical Context and Perception

In the New Testament, tax-farmers are frequently mentioned, and they are often depicted in a negative light due to their association with corruption and extortion. The Jewish people, under Roman occupation, viewed tax-farmers as traitors and sinners, as they were seen as collaborators with the oppressive Roman regime. This disdain is evident in the Gospels, where tax-farmers are often grouped with "sinners" and other marginalized individuals.

For instance, in the Gospel of Matthew, Jesus is criticized for associating with tax-farmers: "When the Pharisees saw this, they asked His disciples, 'Why does your Teacher eat with tax collectors and sinners?'" (Matthew 9:11). This passage highlights the societal contempt for tax-farmers and the radical nature of Jesus' ministry, which reached out to those considered outcasts.

Notable Tax-farmers in the New Testament

Two prominent tax-farmers are mentioned in the New Testament: Matthew and Zacchaeus.

1. Matthew (Levi): Matthew, also known as Levi, was a tax-farmer called by Jesus to be one of His twelve apostles. His calling is recorded in the Gospel of Matthew: "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). Matthew's transformation from a tax-farmer to a disciple of Christ exemplifies the power of Jesus' message of redemption and grace.

2. Zacchaeus: Zacchaeus was a chief tax-farmer in Jericho, known for his wealth and short stature. His encounter with Jesus is a significant narrative illustrating repentance and restitution. As recorded in the Gospel of Luke, Zacchaeus climbed a sycamore tree to see Jesus, who then invited Himself to Zacchaeus' house. This encounter led to Zacchaeus' repentance: "But Zacchaeus stood up and said to the Lord, 'Look, Lord! Half of my possessions I give to the poor, and if I have cheated anyone, I will repay it fourfold'" (Luke 19:8). Jesus' response, "Today salvation has come to this house" (Luke 19:9), underscores the theme of salvation available to all, regardless of past sins.

Theological Implications

The inclusion of tax-farmers in the narrative of the Gospels serves as a powerful testament to the inclusive nature of Jesus' ministry. It challenges societal norms and prejudices, emphasizing that God's grace is available to all, even those deemed unworthy by societal standards. The transformation of individuals like Matthew and Zacchaeus highlights the potential for redemption and the call to a life of integrity and service.

Tax-farmers, therefore, serve as a reminder of the transformative power of Christ's love and the call to extend grace and forgiveness to all, regardless of their past.

Travelling in Palestine --Roads, Inns, Hospitality, Custom-House ...
... domination, galling though 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 ...
/.../sketches of jewish social life/chapter 4 travelling in palestineroads.htm

Private Property and the Common Good
... With powerful individuals, like hired soldiers and Roman tax-farmers, he insisted
that they must quit using their physical force and legal power as a cinch to ...
/.../the social principles of jesus/chapter viii private property and.htm

The Pharisee and the Publican.
... The contempt in which the tax-farmers were held by the stricter Jews shines out
in every page of the Gospel, and is well understood by the readers of the ...
/.../arnot/the parables of our lord/xxix the pharisee and the.htm

Tax-farmers (14 Occurrences)
Tax-farmers. Tax-farmer, Tax-farmers. Tax-gatherer . Multi-Version
Concordance Tax-farmers (14 Occurrences). Matthew ...
/t/tax-farmers.htm - 10k

Lover (55 Occurrences)
... Lover (55 Occurrences). Matthew 11:19 The Son of man has come feasting, and they
say, See, a lover of food and wine, a friend of tax-farmers and sinners! ...
/l/lover.htm - 24k

Loose (219 Occurrences)
... They say, The first. Jesus said to them, Truly I say to you, that tax-farmers and
loose women are going into the kingdom of God before you. (BBE). ...
/l/loose.htm - 38k

Women (328 Occurrences)
... They say, The first. Jesus said to them, Truly I say to you, that tax-farmers and
loose women are going into the kingdom of God before you. (BBE). ...
/w/women.htm - 39k

Feasting (39 Occurrences)
... Feasting (39 Occurrences). Matthew 11:19 The Son of man has come feasting, and they
say, See, a lover of food and wine, a friend of tax-farmers and sinners! ...
/f/feasting.htm - 19k

Taking (445 Occurrences)
... Matthew 9:10 And it came about, when he was in the house taking food, that a number
of tax-farmers and sinners came and took their places with Jesus and his ...
/t/taking.htm - 35k

Tax-gatherer (7 Occurrences)
Tax-gatherer. Tax-farmers, Tax-gatherer. Tax-gatherers . Multi-Version Concordance ...
(DBY YLT). Tax-farmers, Tax-gatherer. Tax-gatherers . Reference Bible
/t/tax-gatherer.htm - 8k

Tax-farmer (7 Occurrences)
Tax-farmer. Taxes, Tax-farmer. Tax-farmers . Multi-Version Concordance
Tax-farmer (7 Occurrences). ... Taxes, Tax-farmer. Tax-farmers . Reference Bible.
/t/tax-farmer.htm - 8k

Seated (252 Occurrences)
... Mark 2:15 And it came about that he was seated at meat in his house, and a number
of tax-farmers and sinners were at table with Jesus and his disciples: for ...
/s/seated.htm - 35k

Judged (201 Occurrences)
... Matthew 11:19 The Son of man has come feasting, and they say, See, a lover
of food and wine, a friend of tax-farmers and sinners! ...
/j/judged.htm - 35k

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