Matthew

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Matthew 9:9–13 ESV
As Jesus passed on from there, he saw a man called Matthew sitting at the tax booth, and he said to him, “Follow me.” And he rose and followed him. And as Jesus reclined at table in the house, behold, many tax collectors and sinners came and were reclining with Jesus and his disciples. And when the Pharisees saw this, they said to his disciples, “Why does your teacher eat with tax collectors and sinners?” But when he heard it, he said, “Those who are well have no need of a physician, but those who are sick. Go and learn what this means: ‘I desire mercy, and not sacrifice.’ For I came not to call the righteous, but sinners.”
The Lexham Bible Dictionary (Tax Collector)
TAX COLLECTOR Someone responsible for collecting taxes and tolls on behalf of the Roman government.
Role of Tax Collectors
Tax collectors, also known as publicans (publicanus), charged tolls and taxes on behalf of the Roman government. These private government subcontractors would tax travelers who were carrying merchandise between properties or delivering goods along certain well-defined roads. Rome preferred to hire locals who were familiar with a region’s inhabitants, land, and roads. Some tax agents were responsible for such large territories that they functioned as subcontractors, hiring their own employees to collect the taxes. Zacchaeus seems to fit this category, as he is described as a “chief” tax collector (Luke 19:2–10).
Tax collectors earned a profit by demanding a higher tax from the people than they had prepaid to the Roman government. This system led to widespread greed and corruption. The tax-collecting profession was saturated with unscrupulous people who overtaxed others to maximize their personal gain. According to Adams, “The toll-collectors were in a profession that was open to dishonesty and oppression of their neighbor” (Adams, The Sinner in Luke). Since the Jews considered themselves victims of Roman oppression, Jewish tax collectors who overtaxed their fellow countrymen were especially despised. Jews viewed such favor for Rome as betrayal and equal to treason against God. Rabbinic sources consistently align Jewish tax collectors with robbers.
Romans 12:3 ESV
For by the grace given to me I say to everyone among you not to think of himself more highly than he ought to think, but to think with sober judgment, each according to the measure of faith that God has assigned.
Philippians 2:3–11 ESV
Do nothing from selfish ambition or conceit, but in humility count others more significant than yourselves. Let each of you look not only to his own interests, but also to the interests of others. Have this mind among yourselves, which is yours in Christ Jesus, who, though he was in the form of God, did not count equality with God a thing to be grasped, but emptied himself, by taking the form of a servant, being born in the likeness of men. And being found in human form, he humbled himself by becoming obedient to the point of death, even death on a cross. Therefore God has highly exalted him and bestowed on him the name that is above every name, so that at the name of Jesus every knee should bow, in heaven and on earth and under the earth, and every tongue confess that Jesus Christ is Lord, to the glory of God the Father.
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