In the context of the New Testament, the term "tribute" refers to the taxes imposed by the Roman Empire on its provinces, including Judea. These taxes were a significant aspect of Roman governance and were collected by individuals known as publicans. The role of publicans and the payment of tribute are mentioned in several passages of the New Testament, providing insight into the socio-political climate of the time and the interactions between the Jewish population and the Roman authorities.

Publicans and Their Role

Publicans were tax collectors employed by the Roman government to gather taxes from the provinces. They were often local individuals who bid for the position, agreeing to pay a fixed sum to the Roman authorities and then collecting taxes from the populace to cover this amount and make a profit. This system was prone to abuse, as publicans could demand more than the required tax, leading to widespread resentment among the people.

The New Testament frequently portrays publicans in a negative light due to their association with extortion and collaboration with the occupying Roman forces. Despite this, some publicans are depicted as individuals capable of repentance and transformation, as seen in the account of Zacchaeus (Luke 19:1-10).

Biblical References to Tribute

The issue of paying tribute to the Roman authorities is addressed directly in the Gospels. One notable instance is found in Matthew 22:15-22, where the Pharisees attempt to trap Jesus with a question about the lawfulness of paying taxes to Caesar. Jesus responds by asking for a denarius and inquiring about the image and inscription on the coin. He then delivers the famous directive: "Render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s" (Matthew 22:21). This response highlights the distinction between civic duty and spiritual obligation, emphasizing the legitimacy of paying taxes while maintaining ultimate allegiance to God.

Another reference is found in Matthew 17:24-27, where the issue of the temple tax is raised. When questioned about whether Jesus pays the temple tax, He instructs Peter to catch a fish, which miraculously contains a coin sufficient to cover the tax for both of them. This passage underscores Jesus' acknowledgment of civic responsibilities while also demonstrating His divine authority and provision.

Publicans in the New Testament

Publicans are often mentioned in the context of Jesus' ministry, illustrating His outreach to those marginalized by society. In Luke 5:27-32, Jesus calls Levi (Matthew), a publican, to be one of His disciples, demonstrating His willingness to associate with those deemed sinners by the religious elite. This act challenges the prevailing social norms and highlights the inclusivity of Jesus' message.

The parable of the Pharisee and the tax collector in Luke 18:9-14 further illustrates the theme of humility and repentance. In this parable, the publican's humble plea for mercy is contrasted with the Pharisee's self-righteousness, with Jesus affirming the publican's justified status before God.

Conclusion

The collection of tribute by Roman publicans in the New Testament era serves as a backdrop for several key teachings of Jesus. These accounts reveal the tension between the Jewish population and the Roman authorities, while also illustrating the transformative power of Jesus' ministry among those marginalized by society. Through His interactions with publicans and teachings on tribute, Jesus emphasizes the importance of distinguishing between earthly obligations and spiritual devotion.Luke 3:12,13
Then came also publicans to be baptized, and said to him, Master, what shall we do?
Torrey's Topical Textbook

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.
Torrey's Topical Textbook

Travelling in Palestine --Roads, Inns, Hospitality, Custom-House ...
... "Is it lawful to pay tribute unto Caesar ... These Roman knights formed joint-stock
companies, which bought at ... all other imposts were farmed and collected; some of ...
/.../sketches of jewish social life/chapter 4 travelling in palestineroads.htm

The Lame Man Cured by Peter and John.
... its mouth, to be applied to the payment of tribute. ... It is related by a celebrated
Roman historian, that ... A crowd was immediately collected, and gazed upon them ...
/.../dick/lectures on the acts of the apostles/lecture iv the lame man.htm

The Call of Matthew - the Saviour's Welcome to Sinners - Rabbinic ...
... dues, and customs,' which made the Roman administration such ... the lawfulness of paying
any tribute to C??sar ... The Gabbai, or tax-gatherer, collected the regular ...
/.../edersheim/the life and times of jesus the messiah/chapter xvii the call of.htm

The First Apology of Justin, the Martyr
... of Caesar by nature and of Augustus [668] by adoption, a lover of culture, and to
the Sacred Senate and the whole Roman people"on ... Even the publicans do this. ...
/.../richardson/early christian fathers/the first apology of justin.htm

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