Governments have a right to collect taxes, but those who collect them have often been unpopular, not least because they seem to have demanded more than they were entitled to. Jesus Christ welcomed such people, as he did other sinners, and many repented as a result of his affirming attitude.
Honest tax collectors deserve respect
This is also why you pay taxes. For the authorities are God’s servants, who devote themselves to their work. Pay everyone what you owe him: taxes to whom taxes are due, revenue to whom revenue is due, respect to whom respect is due, honor to whom honor is due.
Temple taxes collected by Levites
See also 2 Chronicles 24:6, 2 Chronicles 24:9
Temple tax paid by Jesus Christ
Tax collectors often unpopular
In NT times
Luke 18:11 Tax collectors were widely suspected of corruption.
The Pharisee stood by himself and prayed, ‘God, I thank You that I am not like other men — swindlers, evildoers, adulterers — or even like this tax collector.
Tax collectors despised as collaborators with Rome
Jesus Christ recognises this popular contempt
See also Matthew 5:46, Matthew 18:17; Luke 18:11
Many tax collectors come to John
Luke 3:12–13 See also Matthew 21:31–32; Luke 7:29
Even tax collectors came to be baptized. “Teacher,” they asked, “what should we do?” “Collect no more than you are authorized,” he answered.
Many tax collectors flock around Jesus Christ
Luke 15:1 See also Matthew 9:10 parallels Mark 2:15, Luke 5:29
Now all the tax collectors and sinners were gathering around to listen to Jesus.
Jesus Christ criticised for eating with tax collectors
Luke 15:2 See also Matthew 9:11 parallels Mark 2:16, Luke 5:30; Matthew 11:19 parallel Luke 7:34; Luke 19:1–7
So the Pharisees and scribes began to grumble: “This man welcomes sinners and eats with them.”
Jesus Christ defends his concern
Matthew 9:12–14 parallels Mark 2:17, Luke 5:31 See also Luke 15:3–4 The parables in Luke chapter 15 are in part a defence of Jesus Christ's concern for tax collectors and sinners.
On hearing this, Jesus said, “It is not the healthy who need a doctor, but the sick. But go and learn what this means: ‘I desire mercy, not sacrifice.’ For I have not come to call the righteous, but sinners.” Then John’s disciples came to Jesus and asked, “Why is it that we and the Pharisees fast so often, but Your disciples do not fast?”
Tax collectors converted
In the parable
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!’ I tell you, this man, rather than the Pharisee, went home justified. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”
Matthew Levi
Matthew 9:9 parallels Mark 2:13–14, Luke 5:27–28
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.
Zacchaeus
See also Luke 19:1–9
Related themes
Dictionary of Bible Themes © 1999 Martin Manser, licensed CC BY-SA 4.0, via Bible Aquifer. Formatted for this site, with Scripture from the Berean Standard Bible.