The Tax Collectors (Publicans)

The publicans were Jewish tax collectors, who collected taxes for the Roman Government.  They were allowed to collect more than was needed to pay the taxes  - so they often overcharged the people and kept the extra money for themselves!  They used force to collect this money. People hated them because they were Jews working for the Romans.  These tax collectors were the strong right arm of the Roman government.  As such these Jewish tax collectors were regarded as traitors.  In addition to all of this, the tax collectors were usually wealthy men - who had given large sums of money to the Romans for the privilege of collecting  taxes in an area.  It was another case of the rich abusing the poor!  As a result, the tax collectors were thought to be the worst of all sinners: As it had been said,  

"Which are the most cruel of all wild animals?  Of the beasts of the desert, the bear and the lion, but of the beasts of the city, the tax-collector and the parasites who make a living by sucking the blood of others."

There were many taxes.  Here is a partial list:

  • a head tax for everyone that lived in a household
  • land tax
  • export tax
  • import tax
  • a tax on importing slaves
  • toll roads
  • toll bridges
  • a market tax (in Jerusalem)

These taxes amounted to about 25% - 35% of a man's annual wages.  The taxes paid for public works - such as the construction of roads, aqueducts, city walls, sewer systems, public baths, theatres, stadiums, gymnasiums, etc.  Perhaps that would not have been so bad, except that it was the Roman soldiers (the occupying force), that built all these things, and the taxes paid their wages.  These same Roman soldiers could legally force a Jew to carry their burdens a short distance. The Jews also hated the building of public baths, theatres, stadiums, and gymnasiums because of the nudity displayed in them, and because these buildings were not needed.  They were a corruption of Jewish culture and values.

In addition to the Roman taxes the Jews paid their own religious taxes (tithes) of about 10% of their income.  This made the Roman tax an incredibly heavy burden.

The Pharisees developed a system for keeping the tax collectors out of all social gatherings - public or private.  In fact, they were not even allowed to give testimony in Jewish courts.  They could not hold office in any Jewish community.  If they tried to give money to a charity, their giving was usually rejected.  Tax collectors were thought of as the lowest form of sinners.  Some Rabbis (teachers) hated them so much that they said it was impossible for a tax collector to repent - since they could not possibly make restitution. 

But...

  • The tax collectors repented at the preaching of John the Baptist while the Pharisees did not.  (Luke 3:12 and Luke 7:30)
  • Jesus accepted the repentance of the tax collector Zacchaeus.  (Luke 19:9)
  • Jesus told the parable of the publican and the Pharisee.  (Luke 18:10-14)
  • Jesus ate with tax collectors and sinners.  (Matthew 9:11)
  • Jesus was called the friend of publicans and sinners (Matthew 11:19)
  • Jesus even called one tax collector (Matthew), to be His disciple.  (Matthew 9:9)
  • Jesus told the Scribes and Pharisees that tax collectors and even harlots would enter the kingdom of heaven ahead of them, because the Scribes and Pharisees had not believed the preaching of John the Baptist!  (Matthew 21:31-32)

The above bulleted list really shows the GRACE of our Lord, Jesus Christ.. He accepted the repentance of the tax-collectors.  They were His friends, and they became valued members of His kingdom - His Church.  

Most of the information in this lesson concerning the tax collectors comes from Ron Moseley's excellent book "Yeshua; A Guide to the Real Jesus and the Original Church"  - pages 119-120

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