This post continues the two-part study on the Parable of the
Pharisee and the Tax Collector. The last post looked at the Pharisee and his
side of the story. This post will look at the tax collector and his side of the
story. I hope you have already re-read the parable in another Bible version
(preferably a dynamic equivalency if you already read a literal translation)
because we are diving right into their cultural context: their personalities as
individuals, how their communities impacted society, and the cultural stigma
that went with them.
The Cultural Account
I know I don’t have to ask what thoughts are feelings arise
when you hear “tax collector.” It doesn’t matter if you live in the 1st
century or 21st century, nobody likes a tax collector. Even on an
episode of Who Wants to be a Millionaire?,
when Regis asked the contestant his occupation, and the contestant answered, “a
collector for the Internal Revenue Service,” the audience immediately booed
him. The negative connotation of the tax collector most likely comes from
viewing the tax collector as someone taking away our hard earned money. People
feel like they worked hard to get that money, and no one should have the right
to take from them. This feeling probably did not change from 1st
century to 21st century. Yet the person living in the 21st
century should appreciate the 21st century tax collector because the
21st century tax collector has standards, boundaries, ethics and
morals. The 1st century tax collector had no such thing.
In the 1st century cultural context of the New
Testament, tax collectors of the Roman Empire could be of any race or
ethnicity, but they all worked for the Roman Empire, which made them appear
more as sympathizers to the Romans rather than citizens of their own race and
ethnicity.
The Roman Empire required tax collectors to collect three
main taxes: an annual land tax, an annual income tax and customs or poll tax.
In addition, sometimes local taxes were levied by the local rulers by the whim
of authority. Furthermore, the Roman Empire allowed tax collectors to collect
extra for their salary. This too was at the whim of the tax collector. He
collected as much as he thought he deserved. Individually and altogether, taxes
were generally high. Josephus records in Jewish
Antiquities the land tax for farmers in Sidon was 25% of the sown produce!
Clearly the Roman Empire did not help the cultural view of tax collectors.
As if the Roman Empire did not help the view of tax
collectors, tax collectors really didn’t help themselves either. Tax collectors
could get nasty when it came to collecting their taxes. Some tortured and
killed debtors and those close to the debtors in order to get their money.
Philo writes in Special Laws, “When
some of [the tax collector’s] debtors whose default was clearly due to poverty
took flight in fear of the fatal consequences of his vengeance, [the tax
collector] carried off by force their womenfolk and children and parents and
their other relatives and beat and subjected them to every kind of outrage and contumely
in order to make them either tell him the whereabouts of the fugitive or
discharge his debt themselves.” Some tax collectors also committed fraud on a
regular basis. Philo writes in Embassy to
Gaius, “Capito is the tax-collector for Judaea and cherishes a spite
against the population. When he came there he was a poor man but by his
rapacity [covetousness] and peculation [embezzlement] he has amassed much
wealth in various forms.” In Sanhedrin 25b, “At first they thought that they
[tax collectors and publicans] collected no more than the legally imposed tax.
But when it was seen that they overcharged, they were disqualified.” These
atrocities gave tax collectors, even the good ones, a bad name.
Therefore, people
hated tax collectors and saw them a low lifes. Jewish rabbis grouped them with
other low lifes, like thieves, robbers, murderers, adulterers and pimps. Some
rabbis even claimed God would punish tax collectors with leprosy. Jews also saw
tax collectors as ceremonially unclean and traitors to Judaism. Jews even used
the term “tax collector” as a derogatory term to call people. Not only did the
Jews see tax collectors as low lifes, Romans also saw them as lesser people. In
Cicero’s Duties, Cicero writes a list
of occupations, with the most gentlemen-like at the top and the most vulgar at
the bottom. Tax collectors fall all the way to the bottom. Nobody liked a tax
collector.
Since the Jews looked down on tax collectors, the Jews
treated down tax collectors. Tax collectors were not allowed to be Pharisees
until they quit their job. In court, they could not be judges, nor could their
testimony could be used. Jeremias sums it up best in Jerusalem, “[A tax collector] was deprived of civil and political
rights to which every Israelite had claim, even those such as bastards who were
of seriously blemished descent.” The Jews made it clear in their behavior how
much they disliked the tax collectors. While the job might have paid well,
becoming a tax collector made it a tough ride in life socially.
The Biblical Account
Tax collectors are clearly visible in the Gospel presence.
They occur 25 times in the Gospel: 9 times in Matthew, 4 times in Mark, 12
times in Luke, 0 times in John. It’s not that John was against Christ’s actions
toward tax collectors, but rather John, being the last gospel, thought the
other Gospel writers covered it enough. These occurrences cover 11 different
episodes. We don’t have the time fully exegete all 11 different episodes, but
we will cover some main topics in which Jesus encounters tax collectors and
will connect them to cultural context.
Jesus Uses It As A Derogatory Term
Matthew 5:46 ESV-
“For if you love those who love you, what reward do you
have? Do not even the tax collectors do the same?”
Matthew 18:17 ESV-
“If he refuses to listen to them, tell it to the church. And
if he refuses to listen even to the church, let him be to you as a Gentile and
a tax collector.”
Does it surprise you these are quotes from Jesus? If Jesus
used the term “tax collector” as a derogatory term, does that mean Jesus had
the same low, negative view of tax collectors? I think not. Look at both the
cultural context and the literary context. Notice how both quotes come from the
book of Matthew. Matthew is Jew writing to Jews. The cultural account teaches
that the Jews hated the tax collectors more than anyone else. The Jews let tax
collectors know how hated they were in both their words and actions. In both of
these quotes, Jesus uses this cultural knowledge to turn the Jews’ world and
the kingdom of God upside down on the Jews. In Matthew 5:46, Jesus uses the tax
collectors’ low view to teach the importance of loving everyone, including your
enemies. If even those of the lowest stature can love those that love them,
then those who deem themselves as more moral and more upright must go a step
above just loving those who love them. In Matthew 18:17, Jesus uses the tax
collectors’ low standing to explain the severity of someone in the church who
will not heed to church discipline. Yet at the same time with Matthew 18:17,
perhaps the point of comparing an unrepentant church member to a tax collector
was to get across that both need God’s love and God’s salvation, and that
everyone needs God’s love and God’s salvation.
Tax Collectors are the Object of the Lost/Found Parables
Luke 15:1,2 ESV-
Now the tax collectors and sinners were all drawing near to
hear him. And the Pharisees and the scribes grumbled, saying, “This man
receives sinners and eats with them.”
Sadly, Christians have a habit of separating these 3
parables when they really do belong together (technically, the 2 parables in
Luke 16 most likely go with the 3 parables in Luke 15 too, but that’s a
different discussion for a later time). Sadly, Christians also forget the
importance of the first two introductory verses in Luke 15. The introductory
verses, together with the parables, explain why Jesus receives and eats with
tax collectors and sinners. The parables emphasize the joy of something, or
someone, lost being found. In the same way, Jesus rejoices over sinners coming
to salvation. If Jesus rejoices over sinners coming to salvation, godly men and
women should do the same. The problem is that the Jewish religious leaders did
not. They judged and condemned the tax collectors and sinners instead of helping
them to salvation. Jesus emphasizes this point at the end of the prodigal son parable.
The older brother represents the Jewish leadership because they are always with
the Father, and yet they did not know the Father. If they would have known the
Father, they too would work with tax collectors and sinners to help them come
to repentance.
Jesus Calls A Tax Collector To Be A Disciple
Of the 12 disciples, the Gospels record Jesus specifically
calling 5 of them. One of those is Levi, whom is known better as Matthew. All 3
synoptic Gospels record this event: Matthew 9:9-11, Mark 2:14-16 and Luke
5:27-30. The original Greek literally calls Matthew a “tax gatherer.” This
means that Matthew actually collected the 3 taxes mentioned above: the annual
income tax, the annual land tax and the customs/poll tax. More specifically,
Matthew is the custom house official. This means that Matthew placed tax on whatever
he wanted and then collected it. Jesus calling a tax collector to be a disciple
must have been a shock to everyone, especially the Jewish religious leaders.
Remember that everyone thought tax collecting was the most despicable and least
moral job a person could have. This job was so looked down on that the
Pharisees required tax collectors to quit their job in order to take any kind
of religious job. Jesus turned their world upside down. Instead of choosing his
disciples as the best of the best, he chose them as the worse of the worse.
Jesus did not look for those who were already good and moral; he wanted those
who wanted to learn and work on their lives. This is why Jesus says in all 3
synoptic Gospels something along the lines of, “It is not the healthy that need
a doctor, but the sick. I did not come for the righteous, but for sinners.”
Jesus Ate With Tax Collectors
When all 3 synoptic Gospels tell the story of Jesus calling
Matthew, they also recall Jesus going to eat with Matthew and his fellow tax
collector friends. Furthermore, in Luke 19:5-7, Jesus goes to the home of
Zacchaeus, another tax collector. Remember that in this culture dining with
someone at their house means acceptance, reconciliation and a close
relationship. This is why people become upset when they see Jesus go into the
house of Zacchaeus to eat with him. Jesus reminds them of what he said to
Matthew. In Luke 19:10, Jesus says, “For the Son of Man came to seek and to
save the lost.” The people should not scoff at Jesus hanging out with sinners
because that’s what Jesus came for: bringing sinners to repentance.
Conclusion
I purposely placed those Biblical accounts in that order so
you can see a common, building theme. The theme climaxes with Luke 19:10.
Christ’s yearning was for sinners to come to God. So Jesus came down from
heaven so that sinners may one day be lifted up to see God face-to-face and
live with him forever. Now throw in what I said about what Jesus was doing with
borrowing the Jews’ derogatory term. By purposely targeting someone looked down
on in Jewish society, Jesus made a bold statement to the Jews. No one can be so
stooped down in sin that he or she cannot be saved. Jesus wants to love
everyone and wants everyone to repent of sin and come to Him. If Jesus is a
friend of tax collectors, he’ll be a friend of me.
Acknowledgement
I am eternally grateful to Dr.
Dough Buckwalter, New Testament professor at Evangelical Seminary, for the
original texts and originally sources.