Why does the Bible speak so negatively about tax collectors?

The Jews had an especial horror of tax-gatherers. They were their own countrymen; and yet they made themselves the instruments of their Gentile masters in gathering the taxes. Their position constantly gave occasion to the improper exercise of their authority, to oppressing the Jews, and to extorting money on false pretences or to an unlawful amount. Hence, as a class, the publicans were peculiarly in disfavour.

These petty officers were everywhere notorious for their fraudulent exactions; but to the Jews they were especially odious. The Jews looked upon themselves as a freeborn people and that they had this privilege direct from God Himself. "We be Abraham's seed," was their boast, "and were never in bondage to any man." Consequently, the Roman tax gatherers were the visible proofs of their slavery, and of the degraded state of their nation. This was the chain that galled them, and betrayed them into many acts of rebellion against the Romans. Hence it was that publicans were abhorred by the Jews. They looked upon them as traitors and apostates, and as the ready tools of the oppressor. Besides, they were most arbitrary and unjust in their taxations; and having the law on their side, they could enforce payment. It was in their power to examine each case of goods exported or imported, and to assess the alleged value in the most vexatious way. We may gather, from what John said to them, that they overcharged whenever they had an opportunity. "And He said unto them Exact no more than that which is appointed you." (Luke 3:13) See also the case of Zaccheus. (Luke 19:9)

Surely these things were more than enough to bring the whole class into the greatest detestation everywhere. But we will confine ourselves to what we learn of them in the New Testament. The spirit of truth never exaggerates. There we find them classed with sinners (Matt. 9:11; 11:19); with harlots (Matt. 21:31-32), with heathen. (Matt. 18:17) As a class, they were regarded as outside, not only from the privileges of the sanctuary, but from the privileges of civil society. And yet, notwithstanding all these disadvantages, their ranks furnished some of the earliest disciples both of John and of our Lord. They had less hypocrisy than those who were esteemed better; they had no conventional morality, and they had no false religion to unlearn. These things may be fairly argued from the parable of the Pharisee and the Publican. (Luke 18) Conventional goodness is a great hindrance to the soul's salvation. It is difficult for such to take the place of a lost, ruined sinner, that grace may have a free course and do her blessed, saving, gracious work. He who would be justified of God, must take the publican's place, and offer up the publican's prayer, "God be merciful to me a sinner." We now return to the history of our apostle.

243 That which follows in our history makes us understand clearly the mission and the ministry of Jesus. He calls Matthew who was sitting at the receipt of custom. The tax was hateful to the Jews, not only because they had to pay it against their will, but much more because it was the proof of their being in slavery to the Gentiles. They had lost their privileges as the free people of God; and when their fellow-countrymen took this office, as they were wont to do, under the Roman knights, their bitterness was very great, and the man who took such a situation became hated as a perfidious traitor of the religion and the nation. Thus these tax-gatherers were despised and detested. Now Matthew invites the Lord, and many other publicans were at table with Jesus and with His disciples.

Jesus left Capernaum and passed on to the shores of the Sea of Galilee where He was teaching the crowds that flocked to Him. Here was the Government custom-house, where various tolls and dues were collected either for Herod Antipas, the tetrarch of Galilee, or for the Romans. The persons responsible for the collection of these taxes were, in many, if not in all, instances, Jews. On this account, as well as because of the natural repugnance of most men to pay taxes at all, the "publicans" were regarded by their country-men as an odious and hateful class. In the performance of their duties they had ample opportunities for oppression and extortion, to their own personal enrichment (Luke 3:13). Such abuses naturally aggravated the hatred generally felt towards them. All, however, were not equally oppressive, and Zacchaeus evidently was an exception to the general rule, for he seems to have been of just and generous habits (Luke 19:8).

The persons who farmed the taxes levied by the Romans, a certain sum being payable for each district. These then farmed out smaller portions to others, or engaged them to collect the money. The whole system was bad, and was capable of abuse by the collectors demanding more than they should. The counsel given by John the Baptist to the Publicans was: "Exact no more than that which is appointed you." Luke 3:12-13. Zacchaeus would appear to have been a just and liberal man; he speaks of restoring money taken 'by false accusation': being 'the chief among the publicans,' he remedied such things as were under his control.

The obligation to pay taxes to the Romans was very galling to the Jews, and those engaged in collecting them were accounted unworthy of any respect, hence 'publicans and sinners' are often classed together; the Lord was derided by the religious people for entering their houses: they mockingly called Him "a friend of publicans and sinners." But God's grace was for all, and Matthew was called from his office of publican to be one of the apostles. Matt. 5:46-47; Matt. 10:3; Mark 2:15-16; Luke 5:27-30; Luke 18:10-13.

1893 315 Tax-collectors are nowhere, I believe, very welcome visitors, and when, as in Matthew's time and country, they collected the taxes for a foreign, conquering power, and in addition to this, "farmed" the taxes, extorting from the oppressed people, as was believed, much more than was just or politic, they were as a class doubly disliked. The ancient Jew hated them and classed them generally with sinners — "publicans and sinners" as the common phrase went. So the modern Americans tarred and feathered them when they came claiming tribute for this country, what time they threw the chests of tea into Boston Harbour.

The Lord Jesus visited the Lake of Gennesaret many times during His unceasing ministry as the perfect servant. There on the trade route He found Levi who was going about his daily business at the tax-office. In Jewish society, tax-gatherers were despised and classed along with sinners because they were collaborating with the Roman occupying powers to collect taxes for them.

(1) The call of Levi to the apostleship must have been startling to a Jew. The tax-gatherer was hated as the symbol of foreign dominion; hated for his often unscrupulous exactions, and hated more than all if (as was here the case) it was a Jew who lent himself to what was considered the oppression of his own people. But "tax-gatherers and sinners," thus associated in the language of the multitude, followed the Baptist, while Pharisees and Sadducees turned away from him; and so was it now in the Lord's case. Levi follows Him with unhesitating promptitude, leaving all he had. And the feast that he makes Him is furnished with guests which show how fully he has entered into his Master's mind.

The next scene, after the record of His teaching by the seaside, still more opens and manifests the outflowing of grace: the call of Levi, the publican (or Matthew, as he calls himself). What a step and change! From the tax-office to follow Jesus, soon to be an Apostle when the Twelve were ordained (chapter 3)! No trade, no name, was more scandalous in Israel. This was the very occasion for grace, as our Lord proves by His choice. Nor was this all, for as Jesus reclined at table in his house, "many tax-gatherers and sinners lay at table with Jesus and His disciples; for they were many, and they followed Him." In Pharisaic eyes31 He could not have gone lower in familiar love, unless He had turned outright to the Gentiles; for shepherds were not more an abomination to the Egyptians than tax-gatherers were to the scribes and Pharisees. Hence, when they saw Him eat with these reprobates, they say, not to Jesus, but to His disciples (for only pride and mischief were in their hearts), "How is it that He eateth and drinketh with tax-gatherers and sinners?" But this effort to undermine Him with His followers, and so to shake them, only draws out from the Lord His own strong, increasingly strong, expression of grace, as well as His exposure of His and their enemies' self-destructive pride: "When Jesus heard it, he says to them, They that are strong have no need of the physician, but they that are ill. I have not come to call [the] righteous, but sinners." On their own showing, what claim had they on all He had to bestow?

Here we see the effect of His presence upon the religious guides. Matthew's call was a most significant one. The Spirit of God led him to give his name here — the name by which he was afterwards known both on earth and in heaven. Matthew accordingly shows the grace of the Lord, spite of the animosities of those scribes against Him, and the form that His grace took in consequence of their unbelief. He goes out and calls Matthew as he was sitting at the receipt of custom. Other people had brought the palsied man, but Matthew does not seem to have manifested faith before the summons of Jesus. It was not Matthew who sought Jesus, but Jesus who called Matthew, busied about the tax, of which he was the licensed gatherer. The publicans were always classed with the sinners, and the Lord goes and calls the publican Matthew as he was in the performance of his office, sitting at the receipt of custom. Obedient to the Messiah's call, Matthew not only follows Him at once, but invites Jesus to sit at meat in the house. "And, behold, many publicans and sinners came and sat down with Him and His disciples. And when the Pharisees saw it, they said unto His disciples, Why eateth your Master with publicans and sinners?" It was a positive clear subversion of all propriety and order in the eyes of a Jew. To sit down at meat without the least feeling of contempt for these publicans and sinners was, indeed, strange in the eyes of the Pharisees. What was the Lord doing? He was displaying God's grace increasingly — all the more unbelief broke out from the merely outwardly-religious people: for persons can have thoughts of God, but not founded upon His word, and may be ever so earnest out of their own minds and hearts, but without either faith or light from God. On the one hand, these men proved their total unbelief in Jesus and His glory; but, on the other hand, God, in the person of Jesus, was going farther in His grace and more counter to the thoughts of these religious people in Israel. He calls Matthew, and He eats with these publicans and sinners; and when fault is found with it by the Pharisees to the disciples, the Lord at once produces that blessed word from the Old Testament, "I will have mercy, and not sacrifice" — for "I am not come to call the righteous, but sinners to repentance." He vindicates this call and maintains it, not as an exceptional case, but as a principle.