Jesus on Money - How You Handle Possessions Reveals Your Relationship to God

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Luke 3:10-14

John on Money: How You Handle Possessions

Reveals Your Relationship to God

The crowds asked him, “What then shall we do?” And he answered them, “Whoever has two tunics is to share with him who has none, and whoever has food is to do likewise.” Tax collectors also came to be baptized and said to him, “Teacher, what shall we do?” And he said to them, “Collect no more than you are authorized to do.” Soldiers also asked him, “And we, what shall we do?” And he said to them, “Do not extort money from anyone by threats or by false accusation, and be content with your wages.”[1]

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o any of us “own” any possessions?  Or are we rather called to be stewards, holding possessions that rightfully belong to another?  We have considered this issue in several previous messages.  The account before us presents a challenge from the Baptist—a challenge to consider the manner in which one handles possessions. 

Regardless of who presented the challenge, the account nevertheless enjoys divine blessing.  John was the forerunner pointing to the Messiah.  The account before us has the certification of the Holy Spirit of God.  It has been included in the canon of Scripture.  This particular pericope anticipates the teaching of Jesus, as we shall shortly discover.

We have but few examples of the preaching of John the Baptist.  Perhaps one of the most detailed examples of his preaching is provided in the verses preceding our text.  From that particular account, we can certainly see that John was a biblical preacher.  He had a message that was solidly grounded in the Word of God.  He knew that he had received an appointment from God and thus He was participating with God in advancing the Kingdom of Heaven.  Listen to his message and note the power of his words.

You brood of vipers!  Who warned you to flee from the wrath to come?  Bear fruits in keeping with repentance. And do not begin to say to yourselves, “We have Abraham as our father.”  For I tell you, God is able from these stones to raise up children for Abraham.  Even now the axe is laid to the root of the trees.  Every tree therefore that does not bear good fruit is cut down and thrown into the fire [Luke 3:7-9].  These words were elicited as the Pharisees and Sadducees approached John as he was baptising [see Matthew 3:7-10].  No doubt, they came to him full of confidence that they were righteous and without need.  However, John’s words must surely have arrested them in their self-conceit.  Nevertheless, the words John pointedly spoke would have been applicable to all the people coming to him.

The crowds appear to have been massive.  Mark notes that when John appeared, all the country of Judea and all Jerusalem were going out to him [Mark 1:5].  To speak so sharply to such a biblically literate audience is not the way to win friends and influence people.  It is, however, the way in which to honour God if He has appointed you to preach prophetically.  The people, led by the Pharisees and Sadducees, were apparently assured that they were the people of God, though their hearts were far from God.  They were resting in the knowledge of their lineage.  They were confident in their religion.  John, however, confronted and destroyed those pompous thoughts.

Undoubtedly, the incisive confrontation arising from the prophet’s message arrested those who heard him and caused them to ponder what response might be appropriate.  The message begins with examination of the crowds response to John’s words.  What then shall we do?  John’s answer to this question becomes the basis for our message today.  I would anticipate that each of us will benefit if we apply the censure of the Baptist to our own lives and ask of God, What then shall we do?  Asking the question, we will see the answer revealed through John’s response.

I do ask that you clearly establish in your mind who asked the question of John.  The crowds coming out to be baptised by him were the ones asking, What then shall we do?  Those who determined that they would submit to the righteous claims of the coming Messiah were the ones asking how they should conduct their lives.  They asked because they were confronted by the bracing demands of John’s message.

To translate this into contemporary terms, each individual who confesses himself or herself to be a Christian is confronted by statements such as these from the Baptist.  Since the condition for salvation is repentance toward God and faith toward our Lord Jesus Christ [see Mark 1:14, 15; Acts 20:18-21], what evidence does one present that repentance has occurred?  How may one know that the faith possessed is saving faith?  Those who repent and believe the message of life are those who please God, and the life they live will be a life pleasing to God.

Based on John’s response to the questions raised, I am confident that we can make three great, sweeping statements concerning the life that is pleasing to God—the fruits of repentance and faith.  The statements are generalities.  They do not necessarily address specifics.  The specifics are left up to the individual as the spirit is submitted to the mind of Christ.  Nevertheless, in general, the life pleasing to God demands generosity.  The life pleasing to God demands honesty.  Finally, the life pleasing to God demands faith.

The Life Pleasing to God Demands Generosity — The transformed heart is a generous heart.  Understand that John is not saying that through generosity one will gain acceptance by God.  Acceptance by God, however, will transform the heart of an individual.  What is evident is that the love of God will be exhibited through a generous heart.  This point is sufficiently vital to the message that I must take time to ensure that each of us fully comprehend what is being stated.

At stake is nothing less than an axiom of the Faith.  We do not perform certain works in order to be saved; but because we are saved, those works in question will be a part of our life.  One does not act in some prescribed manner in order to become a Christian, but because one is a Christian he will act according to God’s love.  God is love [1 John 4:16].  This is a statement of God’s essential character rather than a mere emotional characterisation.  God is love and the impact of that statement on each of our lives should be evident from review of something that John wrote in 1 John 4:7-12.

Beloved, let us love one another, for love is from God, and whoever loves has been born of God and knows God.  Anyone who does not love does not know God, because God is love. In this the love of God was made manifest among us, that God sent his only Son into the world, so that we might live through him.  In this is love, not that we have loved God but that he loved us and sent his Son to be the propitiation for our sins. Beloved, if God so loved us, we also ought to love one another. No one has ever seen God; if we love one another, God abides in us and his love is perfected in us.

Don’t you find it fascinating that John did not call people to his austere lifestyle?  Neither did he demand commitment to a series of ritual religious acts.  There was no statement of the need to adhere to the Jewish sacrificial system to demonstrate the reality of one’s faith.  Instead, John pointed to meeting the needs of others.

The life that is pleasing to God is generous and the generosity is voluntary.  Underscore this truth in your mind.  There is no coercion in the Christian Faith.  Those Mormons who wish to receive a Temple recommend must observe “the law of tithing” which amounts to ten percent of their “increase” plus “fast offerings” and other assorted “donations.”  Likewise, adherents of the Jehovah’s Witnesses must commit themselves to work and sacrificial giving or they have no hope of obtaining the resurrection from the dead.  However, the Christian Faith is voluntary and participation in every aspect of that Faith is voluntary.  Nevertheless, a transformed life will manifest itself through a changed ethic involving an unselfish approach to life.  That ethic will compel the Christian who sees a person in basic need to give spare possessions to meet that need.

In that ancient world, men wore a tunic [χιτών], essentially a long undershirt, beneath their outer garment.  It would not be unusual for a man to wear two of these inner tunics to ward off the cold, as all that was worn other than the actual tunic or outer garment was this undergarment.  John says that should one notice an individual lacking this undergarment, he should be clothed with the extra.  The call is to voluntary provision for a genuine need, but it is a response borne out of moral concern for one’s neighbour.  This comes back to a truism of the Faith that it is our attitude that is of greater importance than our actions.  We can do the right acts but hold the wrong attitude and displease God.  However, if our attitude is correct, He will correct our actions.

I do believe it to be of great value for us to recognise that God is concerned for the poor and needy.  This truth is woven throughout the warp and woof of the Old Testament.  Consider just a few Scriptures that stress this truth.

If I have withheld anything that the poor desired,

or have caused the eyes of the widow to fail,

or have eaten my morsel alone,

and the fatherless has not eaten of it

(for from my youth the fatherless grew up with me as with a father,

and from my mother’s womb I guided the widow),

if I have seen anyone perish for lack of clothing,

or the needy without covering,

if his body has not blessed me,

and if he was not warmed with the fleece of my sheep,

if I have raised my hand against the fatherless,

because I saw my help in the gate,

then let my shoulder blade fall from my shoulder,

and let my arm be broken from its socket.

For I was in terror of calamity from God,

and I could not have faced his majesty.

[Job 31:16-23]

Is not this the fast that I choose:

to loose the bonds of wickedness,

to undo the straps of the yoke,

to let the oppressed go free,

and to break every yoke?

Is it not to share your bread with the hungry

and bring the homeless poor into your house;

when you see the naked, to cover him,

and not to hide yourself from your own flesh?

Then shall your light break forth like the dawn,

and your healing shall spring up speedily;

your righteousness shall go before you;

the glory of the Lord shall be your rear guard.

[Isaiah 58:6-8]

If a man is righteous and does what is just and right— if he does not eat upon the mountains or lift up his eyes to the idols of the house of Israel, does not defile his neighbour’s wife or approach a woman in her time of menstrual impurity, does not oppress anyone, but restores to the debtor his pledge, commits no robbery, gives his bread to the hungry and covers the naked with a garment, does not lend at interest or take any profit, withholds his hand from injustice, executes true justice between man and man, walks in my statutes, and keeps my rules by acting faithfully—he is righteous; he shall surely live, declares the Lord God [Ezekiel 18:5-9]

He has told you, O man, what is good;

and what does the Lord require of you

but to do justice, and to love kindness,

and to walk humbly with your God?

[Micah 6:8]

Concern for the poor and needy is emphasised repeatedly in the New Testament.  James perceptively states the case when he writes, if anyone thinks he is religious and does not bridle his tongue but deceives his heart, this person’s religion is worthless. Religion that is pure and undefiled before God and the Father is this: to visit orphans and widows in their affliction, and to keep oneself unstained from the world [James 1:26, 27].  Paul, in the same way, stresses the need to be prepared to share with those in need.  In the Ephesian letter, the Apostle writes, let the thief no longer steal, but rather let him labour, doing honest work with his own hands, so that he may have something to share with anyone in need [Ephesians 4:28].

In the story of the rich man and Lazarus [see Luke 16:19-31], Jesus makes it clear that the individual unmoved by witnessing genuine need is under divine condemnation.  Had the rich man been changed from within, he would have noticed Lazarus.  The rich man chose to ignore what was obvious and thus he revealed that he had never been transformed.  Any proper faith must involve a social concern for the poor and the unfortunate.  Sharing basic needs with one’s neighbour is the proper fruit of repentance.

What applies to clothing also applies to food.  John does not expand on the concept, but simply encourages the penitent to do likewise with food.  It is appropriate to remind ourselves that Paul has said, if we have food and clothing, with these we will be content [1 Timothy 6:8].  With food and clothing, the individual can have material contentment.  Only with the advent of modern consumerism has the general populace bought into the idea that we require a plethora of “things” to be complete.  John confronts us with the need to concern ourselves with basic needs of those who otherwise would do without.

The Life Pleasing to God Demands Honesty — Included in the crowd were even [καὶ] toll collectors [τελῶναι].  These were tax farmers who had purchased for themselves the right to collect various indirect taxes, mainly customs or tolls.[2]  One scholar estimates that in ancient Palestine taxes consumed between twenty and thirty percent of one’s income.  That percentage was neither greater nor more oppressive than in other parts of the Roman Empire.[3]

There were different taxes and the system of collection was known as “toll farming.”  City rulers leased the right to collect taxes to an individual or group who had bid for this right and had paid for it in advance.  The collectors would add a surcharge to meet expenses of the corporation.  The collector had total control over this surcharge.  Of course, this system of tax collection was subject to severe abuse.

Because of the volatile political situation, in 44 b.c. Julius Caesar actually reduced taxes in Palestine, so that publicans ceased to operate there.  Collecting direct taxes in Palestine therefore became the responsibility of the perfect, who hired a δημοσιώνης—a term that does not occur in the New Testament—to collect taxes.[4]

Direct taxes included a poll tax (a general citizen’s tax) in addition to the land tax (a tax on one’s harvest).  Beyond these direct taxes, there also was a set of indirect taxes on all items purchased or leased in a region, including a type of sales tax, which involved the hiring of τελῶναι, the term Luke uses here.  Dues were collected at major cities such as Jerusalem, Jericho and Caesarea.  Therefore, the system included multiple collectors, each of whom could add his own surcharge, thus creating the potential for great abuse.  Josephus says that these taxes were “severely laid upon” the public.[5]

Throughout the Empire there was a general sense of resentment against taxes.  Nothing has changed, I suppose.  In Judea there was an especial distaste for those who collected taxes.  One reason for the exaggerated resentment was that those who travelled, whether because of business or for other reasons, were liable to taxation at each locale throughout the region, and they quite rightly regarded these taxes as robbery.  Of all the taxes, the indirect taxes were the most hated.  Direct taxes were considered a sign of subjection to the Romans, but the indirect taxes were viewed as injustice and chicanery.[6]

In our text, a delegation of the toll farmers approach John.  I believe it is significant that Doctor Luke notes that they address him as Teacher [Διδάσκαλε], indicating their deep respect for him.  What is exciting about this exchange is the fact that social outcasts were drawn to consider the message John had declared.  His message was prophetic, apocalyptic, exhortatory—and it apparently touched a nerve in these despised individuals.  The toll farmers were essentially asking, “What needs to change?”

Within an honest presentation of the righteous demands of Holy God resides a powerful impact.  Those considered to be great sinners often find themselves drawn to weigh the clams of such an honest presentation.  When professed preachers pussyfoot around, approaching issues concerning righteousness in a tangential fashion, they may please sycophants and self-important men infatuated with their own importance, but they cannot please God.  Neither are true sinners who are trying to deal with their sin drawn to such a mealy-mouthed message.  However, let the child of God declare the mind of God and sinners will be quickly drawn to consider the claim of Christ on their lives.

Asked by the toll farmers what they should do, John gave a straightforward answer.  Carefully note that John does not call on them to give up their profession.  Rather, he calls them to conduct their business honourably and fairly.  John does not attack the right to collect taxes—he is not a political revolutionary, but rather he states that such taxes are not to be collected with extortion, surcharges, kickbacks, payoffs or bribes.  These men are to do their jobs without taking advantage of their authority.

This is a message that modern politicians would do well to learn.  Taxes collected to provide for legitimate services are one thing, however onerous such collections may be.  Moneys extracted from citizens only to be squandered in paying off political hacks and pacifying some vocal segment of the populace is quite another thing.  Taxes misused to discover how much methane ungulates belch out each day is certain to generate resentment when it becomes known that tax moneys are thus misused.  Taxes misspent in promoting the fortunes of the natural ruling party will always be resented.

The essence of John’s reply to the toll farmers is that tax collectors are to be honest.  The principle before us is that the penitent individual lives differently, manifesting an appropriate response in his or her profession.  Let’s apply this discovery to our own lives as those who are called by the Name of Christ the Lord.  As those who are born from above, we must be honest in speech and deed.

The answer these tax collectors received is not different from that which the crowd received; it is simply more pointed and more precise.  Since the broad demand is that the penitent must accurately reflect the love that they have themselves received, then it follows that love must be worked out in terms of justice.  Honesty is nothing less than love expressed through justice.  Honesty kept in check through fear misses the essence of the biblical demand.  Honesty, for the child of God, must be founded on sincere love and the desire to do that which is right in the sight of God.

The Life Pleasing to God Demands Faith — Coming to John next were soldiers.  These were not Roman soldiers, as some have supposed, but rather they were Jewish soldiers, perhaps part of the forces of Herod Antipas stationed in Peraea, or Judean police, or most likely they were soldiers assigned to guard the toll collectors.  This would seem to be indicated by the term we [καὶ ἡμεῖς] … We also, what should we do?

John’s answer to the soldiers consists of two prohibitions and one exhortation.  They were warned against extorting money either through intimidation or extorting money through fraud—temptations that would be ever present to armed men, especially since they were poorly provisioned.  The soldiers were then enjoined to be content with the provisions they received.  Look carefully at these instructions that John provided.

Those who will please God, those who are truly repentant, must not practise extortion through intimidation.  The word that John used [διασείσητε] means to “to shake violently” and is the equivalent of our expression to “shake someone down.”[7]  Repentance results in practical ethics.  Those who are truly penitent will not abuse power.  Whether a soldier or an employer, whether a professional or a labourer, a true child of God will not abuse his or her position.

The second prohibition is debated.  The word [συκοφαντήσητε] seems to have originally meant “to shake figs,” that is, “to expose figs by shaking the tree.”[8]  In time, the word came to imply extortion through fraud.  Therefore, the thrust of John’s warning to the soldiers is that they not take monetary advantage of those under their authority.  Soldiers must not seize additional money through force to supplement the basic wage.

Moreover, the one who is truly pleasing in the sight of God is required to be content with his or her own wage.  The term John uses [ὀψωνίοις] is almost exclusively a military term for a soldier’s provision or daily ration.[9]  Perhaps you will recall Paul’s cautionary statement to Timothy.  There is great gain in godliness with contentment, for we brought nothing into the world, and we cannot take anything out of the world [1 Timothy 6:6, 7].  We will each do well to hold in memory the words of the author of the Hebrews Letter.  Keep your life free from love of money, and be content with what you have, for he has said, “I will never leave you nor forsake you” [Hebrews 13:5].

At issue is the need to learn to live by faith, which in a practical sense means no more than that we are to live within our means.  Of course, if we can better ourselves, we should.  It is a principle of the Faith, however, to learn contentment with our situation.  This is not said to discourage bettering our situation if possible, but it is rather teaching us that we are not to fall into the trap of measuring our self-worth by what we possess.

Paul instructs us with these words.  Let each person lead the life that the Lord has assigned to him, and to which God has called him. This is my rule in all the churches. Was anyone at the time of his call already circumcised? Let him not seek to remove the marks of circumcision. Was anyone at the time of his call uncircumcised? Let him not seek circumcision. For neither circumcision counts for anything nor uncircumcision, but keeping the commandments of God. Each one should remain in the condition in which he was called. Were you a slave when called? Do not be concerned about it. But if you can gain your freedom, avail yourself of the opportunity. For he who was called in the Lord as a slave is a freedman of the Lord. Likewise he who was free when called is a slave of Christ. You were bought with a price; do not become slaves of men. So, brothers, in whatever condition each was called, there let him remain with God [1 Corinthians 7:17-24].

Be content with your situation, but if opportunity arises to better yourself, avail yourself of the opportunity.  God does not mean to stifle initiative, but He does want us to learn to rely on Him.  I have learned in whatever situation I am to be content. I know how to be brought low, and I know how to abound. In any and every circumstance, I have learned the secret of facing plenty and hunger, abundance and need. I can do all things through him who strengthens me [Philippians 4:11b-13].

We have studied in this message the question, “What does repentance look like?”  In practical terms, we have asked and answered the question, “What is true repentance?”  Three groups asked this question of John and they received one answer in three separate forms.  Repentance makes the individual compassionate, loving and fair to fellow human beings.  Repentance does not allow us the luxury of leaving a fellow human in destitution when our own gain is at stake.  We are to be content with our situation, looking to meet needs rather than aggravating them.  The penitent soul seeks to be honest with others and to meet basic needs with fundamental aid.  “This is what God desires of those who know He is present and coming: a concern for Him is expressed through concern for others.”[10]

The question must now be pressed to the hearts of each listener.  Have you been transformed by the love of Christ the Lord?  Does your stewardship of life reflect the presence of Christ the Lord?  I am not asking if you are prepared to engage in some social cause which will momentarily make you feel superior to another, but I am asking whether you are sensitive in recognising human need and whether you are generous in responding to those needs.  Are you prepared to generously meet the genuine needs of neighbours—not when you get on your feet—but now?  Are you prepared to live a simpler lifestyle now in order to honour God and to relieve the pressure on your fellowman?

Does the honesty quotient direct your response to human need?  Are you able to honestly confront need and speak the truth in love?  Surely you are not hiding behind subterfuge?  Do you take advantage of your position or your education or your possessions to keep another in suppression or to injure another?  These are questions that each of us alone are able to answer, and answer we must!  Nothing less than our relationship to the True and Living God depends on the answer to this question.

Are you living by faith?  Or are you struggling against the will of God?  This is not a call to senescence, but it is a call to contentment.  Repentance leads to peace with God and peace with oneself.

It is appropriate to conclude that those who are redeemed are changed into the likeness of Christ.  Since He is a God of love, those who are His disciples will find that they are progressively transformed by that love into a people marked by the love of God.  Those who are redeemed will be a loving people, concerned for the basic needs of others.  There is, you see, a social aspect to the Gospel of Jesus Christ.

That is our call to each listener.  Ensure that you have faith in the Living Son of God.  Faith alone saves, but the faith that saves is never alone.  It will always be wed to repentance.  This is the Word of God.  If you confess with your mouth that Jesus is Lord and believe in your heart that God raised him from the dead, you will be saved. For with the heart one believes and is justified, and with the mouth one confesses and is saved…  “Everyone who calls on the name of the Lord will be saved” [Romans 10:9, 10, 13].  Be saved today.  Amen.


Included in the crowd were even [καὶ] toll collectors [τελῶναι].  These were tax farmers who had purchased for themselves the right to collect various indirect taxes, mainly customs or tolls.[11]  One scholar estimates that in ancient Palestine taxes consumed between twenty and thirty percent of one’s income.  That percentage was neither greater nor more oppressive than in other parts of the Roman Empire.[12]

There were different taxes and the system of collection was known as “toll farming.”  City rulers leased the right to collect taxes to an individual or group who had bid for this right and had paid for it in advance.  The collectors would add a surcharge to meet expenses of the corporation.  The collector had total control over this surcharge.  Of course, this system of tax collection was subject to severe abuse.

Because of the volatile political situation, in 44 b.c. Julius Caesar actually reduced taxes in Palestine, so that publicans ceased to operate there.  Collecting direct taxes in Palestine therefore became the responsibility of the perfect, who hired a δημοσιώνης—a term that does not occur in the New Testament—to collect taxes.[13]

Direct taxes included a poll tax (a general citizen’s tax) in addition to the land tax (a tax on one’s harvest).  Beyond these direct taxes, there also was a set of indirect taxes on all items purchased or leased in a region, including a type of sales tax, which involved the hiring of τελῶναι, the term Luke uses here.  Dues were collected at major cities such as Jerusalem, Jericho and Caesarea.  Therefore, the system included multiple collectors, each of whom could add his own surcharge, thus creating the potential for great abuse.  Josephus says that these taxes were “severely laid upon” the public.[14]

Throughout the Empire there was a general sense of resentment against taxes.  Nothing has changed, I suppose.  In Judea there was an especial distaste for those who collected taxes.  One reason for the exaggerated resentment was that those who travelled, whether because of business or for other reasons, were liable to taxation at each locale throughout the region, and they quite rightly regarded these taxes as robbery.  Of all the taxes, the indirect taxes were the most hated.  Direct taxes were considered a sign of subjection to the Romans, but the indirect taxes were viewed as injustice and chicanery.[15]


Those who will please God, those who are truly repentant, must not practise extortion through intimidation.  The word that John used [διασείσητε] means to “to shake violently” and is the equivalent of our expression to “shake someone down.”[16]  Repentance results in practical ethics.  Those who are truly penitent will not abuse power.  Whether a soldier or an employer, whether a professional or a labourer, a true child of God will not abuse his or her position.

The second prohibition is debated.  The word [συκοφαντήσητε] seems to have originally meant “to shake figs,” that is, “to expose figs by shaking the tree.”[17]  In time, the word came to imply extortion through fraud.  Therefore, the thrust of John’s warning to the soldiers is that they not take monetary advantage of those under their authority.  Soldiers must not seize additional money through force to supplement the basic wage.

Moreover, the one who is truly pleasing in the sight of God is required to be content with his or her own wage.  The term John uses [ὀψωνίοις] is almost exclusively a military term for a soldier’s provision or daily ration.[18]


----

[1] Unless otherwise indicated, all Scripture quotations are from The Holy Bible: English Standard Version.  Wheaton: Good News Publishers, 2001.  Used by permission.  All rights reserved.

[2] I. Howard Marshall, New International Greek Testament Commentary: Luke (Eerdmans, Grand Rapids, MI 1978) 143

[3] E. P. Sanders, Judaism: Practice and Belief, 63 bce-66 bce (SCM, Philadelphia, PA 1992) 146-192, cited in Darrell L. Bock, Luke 1:1-9:50 (Baker, Grand Rapids, MI 1994) 310

[4] Bock, op. cit. 311

[5] Josephus, Antiquities of the Jews 17.8.4. §205

[6] Otto Michel, τελώνης (art.) in Gerhard Kittel and Gerhard Friedrich, Theological Dictionary of the New Testament, Vol. 8 (Eerdmans, Grand Rapids, MI 1964) 102

[7] Marshall, ibid.                                                      

[8] Bock, op. cit., 313, see also Claus-Hunno Hunzinger, συκοφαντέω (art.), in Kittcl, Vol. 7, 758

[9] William F. Arndt and F. Wilbur Gingrich, A Greek-English Lexicon of the New Testament and Other Early Christian Literature (University of Chicago Press, Chicago IL 1957) 606

[10] Bock, op. cit., 315

[11] I. Howard Marshall, New International Greek Testament Commentary: Luke (Eerdmans, Grand Rapids, MI 1978) 143

[12] E. P. Sanders, Judaism: Practice and Belief, 63 bce-66 bce (SCM, Philadelphia, PA 1992) 146-192, cited in Darrell L. Bock, Luke 1:1-9:50 (Baker, Grand Rapids, MI 1994) 310

[13] Bock, op. cit. 311

[14] Josephus, Antiquities of the Jews 17.8.4. §205

[15] Otto Michel, τελώνης (art.) in Gerhard Kittel and Gerhard Friedrich, Theological Dictionary of the New Testament, Vol. 8 (Eerdmans, Grand Rapids, MI 1964) 102

[16] Marshall, ibid.                                                    

[17] Bock, op. cit., 313, see also Claus-Hunno Hunzinger, συκοφαντέω (art.), in Kittcl, Vol. 7, 758

[18] William F. Arndt and F. Wilbur Gingrich, A Greek-English Lexicon of the New Testament and Other Early Christian Literature (University of Chicago Press, Chicago IL 1957) 606

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