Tax collectors also came to be baptized. This is understood better as “toll collectors” who were located at commercial centers, such as Capernaum and Jericho, to collect tolls, customs, and tariffs. Such people had bid and won the right to collect such tolls for the Romans. The fact that their profit was determined by how much they collected and that their bid had been paid for in advance led to great abuse. They were hated and despised by their fellow Jews. Dishonesty among tax collectors was the rule (Sanh 25b), and their witness was not accepted in a court of law. Thus they were often associated with sinners and prostitutes.

Publicans. Gr. telōnai, “tax collectors,” called by the Romans publicani. Telōnai is from telos, “tax,” and ōneomai, “to buy,” thus literally, “buyers of taxes.” Instead of having regular government employees appointed as revenue officers to collect fixed taxes, the Romans auctioned off the privilege of collecting revenues within a city or province. Only wealthy men were able to bid at the auction, for those who acquired the privilege were required to pay a stipulated sum into the royal treasury, irrespective of how much was actually collected, and to furnish security until the amount was paid. These telōnai usually followed the practice of subdividing, among subcontractors, the area assigned them, or of hiring agents to do the actual work of collecting taxes. In the NT “publicans” were the agents who actually collected taxes from the people, and were probably, with rare exceptions, Jews.

As representatives of a heathen conqueror, tax collectors were to the people a most painful reminder of the low state to which the Jewish nation had fallen. Adding to the disgrace of “publicans” in the sight of the Jews, was the unscrupulous practice followed by nearly all of these heartless parasites, of fleecing the people of every farthing that law or the ever-present Roman soldier might force from them. A Jew who became a “publican” was looked upon as a traitor to Israel, a lackey of the hated Romans. If it was wrong, from the Jewish point of view, to pay a tax, how much worse it must have been to collect taxes! A “publican” was therefore ostracized from society and excommunicated from the synagogue. He was looked upon and treated as a heathen dog, and tolerated only because the power of Rome was back of him (see on Mark 2:14; see p. 66).

It angered them also that those who showed only contempt for the rabbis and who were never seen in the synagogues should flock about Jesus and listen with rapt attention to His words. The scribes and Pharisees felt only condemnation in that pure presence; how was it, then, that publicans and sinners were drawn to Jesus?

The Pharisees understood Christ’s parable as a rebuke to them. Instead of accepting their criticism of His work, He had reproved their neglect of the publicans and sinners. He had not done this openly, lest it should close their hearts against Him; but His illustration set before them the very work which God required of them, and which they had failed to do. Had they been true shepherds, these leaders in Israel would have done the work of a shepherd. They would have manifested the mercy and love of Christ, and would have united with Him in His mission. Their refusal to do this had proved their claims of piety to be false. Now many rejected Christ’s reproof; yet to some His words brought conviction. Upon these, after Christ’s ascension to heaven, the Holy Spirit came, and they united with His disciples in the very work outlined in the parable of the lost sheep.

Now many rejected Christ’s reproof; yet to some His words brought conviction. Upon these, after Christ’s ascension to heaven, the Holy Spirit came, and they united with His disciples in the very work outlined in the parable of the lost sheep.

Now many rejected Christ’s reproof; yet to some His words brought conviction. Upon these, after Christ’s ascension to heaven, the Holy Spirit came, and they united with His disciples in the very work outlined in the parable of the lost sheep.