Tax collectors, often referred to as "publicans" in some Bible translations, were individuals responsible for collecting taxes on behalf of the Roman Empire during the time of the New Testament. They are frequently mentioned in the Gospels and are notable for their interactions with Jesus Christ and His teachings.

Historical Context

In the Roman Empire, tax collectors were typically Jews who worked for the Roman authorities to collect taxes from their fellow Jews. The Roman tax system was complex, involving various types of taxes, including land taxes, customs duties, and poll taxes. Tax collectors were often seen as traitors by their fellow Jews because they collaborated with the occupying Roman forces. Additionally, they were notorious for their corrupt practices, as they frequently overcharged taxpayers and kept the surplus for themselves.

Biblical References

1. Association with Sinners: Tax collectors were often grouped with sinners and outcasts in Jewish society. In the Gospel of Matthew, Jesus is criticized for associating with them: "When the Pharisees saw this, they asked His disciples, 'Why does your Teacher eat with tax collectors and sinners?'" (Matthew 9:11). This association highlights the disdain the Jewish people had for tax collectors.

2. The Call of Matthew: One of the most significant tax collectors in the New Testament is Matthew, also known as Levi. He was called by Jesus to be one of His disciples: "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 calling demonstrates Jesus' willingness to reach out to those marginalized by society.

3. Parable of the Pharisee and the Tax Collector: In Luke 18:9-14, Jesus tells a parable contrasting a self-righteous Pharisee with a humble tax collector. The tax collector, aware of his sinfulness, prays for mercy: "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 emphasizes the importance of humility and repentance.

4. Zacchaeus the Tax Collector: Another notable tax collector is Zacchaeus, who sought to see Jesus and was transformed by the encounter. Jesus invited Himself to Zacchaeus' home, leading to Zacchaeus' repentance and restitution: "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). This account illustrates the transformative power of Jesus' message.

Theological Significance

Tax collectors in the New Testament serve as powerful examples of God's grace and the inclusivity of the Gospel. Despite their social status and sinful reputation, Jesus reached out to them, demonstrating that no one is beyond redemption. The interactions between Jesus and tax collectors underscore the themes of forgiveness, repentance, and the breaking down of social barriers.

Moral and Ethical Lessons

The accounts of tax collectors in the Bible offer several moral and ethical lessons. They remind believers of the dangers of greed and corruption, as well as the importance of integrity and honesty. Furthermore, the accounts of Matthew and Zacchaeus highlight the potential for personal transformation and the call to restitution and justice.

In summary, tax collectors in the Bible are emblematic of the transformative power of Jesus' ministry, illustrating the reach of God's love and the call to repentance and righteousness.Luke 15:1-32
Then drew near to him all the publicans and sinners for to hear him.
Topicalbible.org

Luke 7:34
The Son of man is come eating and drinking; and you say, Behold a gluttonous man, and a drunkard, a friend of publicans and sinners!
Topicalbible.org

Matthew 11:19
The Son of man came eating and drinking, and they say, Behold a man gluttonous, and a drunkard, a friend of publicans and sinners. But wisdom is justified of her children.
Topicalbible.org

Matthew 17:24-27
And when they were come to Capernaum, they that received tribute money came to Peter, and said, Does not your master pay tribute?
Topicalbible.org

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

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