A publican in the Bible refers to a tax collector or public official who collected various taxes and tolls within the Roman Empire during the time of Jesus. Tax collectors were not looked upon favorably by most Jews during this time period for several reasons:
They worked for the Roman government
The publicans or tax collectors were Jews who worked for the Roman government, which had conquered and occupied the land of Israel. This made them traitors and collaborators in the eyes of many Jewish people who resented Roman rule (Luke 23:2). Though publicans were fellow Jews, they were seen as aligned with the pagan Roman authorities that most Jews despised.
They often cheated and overcharged
Publicans would bid for the right to collect taxes in a particular region. Whatever excess taxes they could collect over the stipulated amount, they kept as profit. This encouraged many publicans to charge more than was required as a way of enriching themselves (Luke 19:8). They had a reputation for being greedy and dishonest in their dealings.
They associated with disreputable people
The unpopularity of publicans in Jewish society meant they were usually social outcasts. They tended to associate with other “sinners” who were looked down upon, such as prostitutes, thieves, drunkards, etc. This further added to their negative reputation.
They were barred from the Temple and synagogues
Due to their collaboration with the Romans and immoral lifestyles, publicans were often barred from participating in Temple rituals or attending synagogue services with other Jews. They were cut off from the spiritual life of the Jewish community.
Jesus scandalized the religious elite by interacting with them
During his earthly ministry, Jesus reached out to publicans and even had some as his disciples. His willingness to associate with them was shocking and offensive to the Jewish religious leaders who saw publicans as unclean and unworthy of God’s love. For example:
– Matthew was a publican who left his work to follow Jesus when called (Matthew 9:9).
– Zacchaeus was a wealthy chief tax collector who was condemned for his sins but still received salvation from Jesus (Luke 19:1-10).
– A parable Jesus told featured a repentant tax collector being justified before God rather than a self-righteous Pharisee (Luke 18:9-14).
By welcoming publicans, dining with them, and accepting them as disciples, Jesus demonstrated they too could be forgiven and enter God’s kingdom. This inclusive approach angered the religious elite who felt it undermined their authority and position.
Key Examples of Publicans in the Gospels
Here are some of the main publicans (tax collectors) mentioned in the four gospels:
Matthew
Matthew, also called Levi, was a tax collector near Capernaum whom Jesus called to be his disciple (Matthew 9:9). As a publican, Matthew would have been despised by the Jews. His decision to leave behind a lucrative career to follow Christ was a radical demonstration of obedience.
Zacchaeus
A wealthy chief tax collector in Jericho, Zacchaeus went to extraordinary lengths just to catch a glimpse of Jesus from a sycamore tree (Luke 19:1-4). Though reviled as a “sinner”, Jesus invited himself over to dine at Zacchaeus’ home. This intimacy with Jesus brought salvation to his household (Luke 19:5-9).
Publican in the Temple
In a parable, Jesus portrayed a tax collector who humbly pleads for mercy in the temple alongside a proud Pharisee. The repentant publican was justified before God rather than the religious elite (Luke 18:9-14).
Tax Collectors Seeking John’s Baptism
The gospels record that groups of publicans came to hear John the Baptist preach and be baptized. Their desire for repentance pleased God (Luke 3:12-13). The Pharisees objected to this inclusion of sinners like them.
Levi Throwing a Feast
The gospel of Mark records that Levi (Matthew) held a feast at his home following his calling by Jesus. Many other tax collectors joined him, allowing Jesus to reach this excluded group (Mark 2:15).
Debate over Publican Disciples
When the Pharisees saw Jesus dining with publicans like Matthew, they asked the disciples why he associated with such despised sinners (Matt 9:11). Jesus replied that he came to show mercy to outcasts.
Teachings and Parables about Publicans
Along with including publicans among his followers, Jesus often used them as positive illustrations in his teachings:
Parable of the Pharisee and Tax Collector
In a parable, Jesus contrasted a proud, self-righteous Pharisee with a humble tax collector pleading for mercy in the temple. The repentant publican was justified rather than the religious elite (Luke 18:9-14).
The Parable of the Lost Sheep
Jesus said a shepherd would leave 99 sheep to seek one lost lamb. Applying this, Jesus said he came to save lost sinners like publicans more than the righteous (Matt 18:11-14).
Responding to Sinners
When the Pharisees criticized him for welcoming publicans, Jesus said a doctor cares for the sick rather than the healthy – implying publicans needed his message of repentance and hope.
Lesson of New Wine in Old Wineskins
Jesus’ disciples questioned him over dietary rules. He replied you don’t put new wine in old wineskins that can’t expand. Similarly, his new inclusive gospel could not fit the Pharisees’ rigid exclusion of publicans (Luke 5:33-39).
Parable of the Great Banquet
In this parable, a rich man invites outcasts like publicans and the poor to his feast when the elite guests refuse his invitation. This symbolized the inclusion of sinners in God’s kingdom (Luke 14:15-24).
The Publican’s Prayer
In a parable contrasting a proud Pharisee and humble publican praying in the temple, Jesus commended the simple prayer “God have mercy on me a sinner” from the publican over the self-righteous prayer of the Pharisee (Luke 18:9-14).
Why Were Tax Collectors Called Publicans?
The term “publican” comes from the Latin word “publicanus” which referred to someone working in service of the public. Specifically it applied to:
– A public contractor collecting taxes or rents
– The supervisors of public building projects
– An official business manager of a province
In the gospels, the term is used specifically for the tax collectors whose job was to collect customs, tolls and excise taxes. They worked for the Roman procurators administering Roman territories like Judea. The famous publicans mentioned in the gospels (Matthew, Zacchaeus etc) belonged to this class of people serving Rome’s public financial interests, which made them so despised.
The Publican Tax Collection System
The system of tax collection during New Testament times worked as follows:
– Roman senators would estimate the taxes needed each year from the provinces.
– The collection of taxes in each region was auctioned off annually to the highest bidder.
– The right to collect taxes in that region was sold to the highest bidder or publicanus.
– This publican would employ sub-contractors and underlings to actually collect the taxes and payments owed by the public.
– Any extra taxes collected over the bid amount constituted the profit of the publican. This led to gouging and exploitation of taxpayers.
– Publicans employed armed guards, scribes, accountants, and subordinates as their agents. However, as the one who purchased the collection rights, the chief publican was ultimately responsible to Rome for the assessed taxes.
– Zacchaeus described as a “chief publican” in Jericho would have been one of the wealthy publicani who directly purchased the tax collection rights from Rome.
– The actual tax collectors going out among the people were often seen as thuggish thieves and extortionists, but they worked on commission under the regional chief tax collector’s authority.
Kinds of Taxes Collected by Publicans
Publican tax collectors gathered various kinds of taxes from the Jewish people for Rome’s benefit including:
– Ground taxes – based on land ownership
– Income taxes – 1% of income plus poll tax
– Import taxes – at harbors on goods arriving
– Travel taxes – on major roads and highways
– Crossing rivers and city gates incurred tolls
– Market taxes – fees to sell goods at markets
– Fishing taxes – on fish caught from lakes
Much resentment arose over the heavy burden of Roman taxation. But refusal to pay resulted in stolen property or imprisonment. Defrauded taxpayers had little recourse against the abuses of publicans.
Other Facts about New Testament Publicans
– Publican tax collectors are mentioned over 20 times across the four gospels.
– Both good and bad examples of publicans are cited in the gospels. Though often abusive of power, some sincerely repented, showing publicans were not beyond God’s grace.
– The prophet John anticipated a new era of equality before God rather than one race or class dominating another. Publicans were one oppressed group he saw as worthy of respect if they sought repentance (Luke 3:12-14).
– The Jewish Mishnah, codifying traditional rabbinic interpretations of the Torah, classified publicans as inappropriate witnesses in Jewish courts due to their pattern of falsehood.
– Publicans were forbidden to enter the Temple treasury chamber since they could not be trusted around money. Other Jews were barred from even associating with publicans due to ritual impurity.
– The Roman government had imposed severe penalties on Jews who refused to pay taxes or revolted against a census (Luke 2:1-5). This bred considerable resentment toward tax collectors.
Summary
In the time of Jesus, publicans or tax collectors were generally hated for serving as agents of the Roman Empire and exploiting their own people. Their reputation for graft and fraud made them religious outcasts among the Jews. Nevertheless, Jesus’s revolutionary message proclaimed that even social pariahs like publicans could find redemption and forgiveness. By including them among his followers, Jesus demonstrated God’s boundless mercy. The gospels portray public figures like Matthew, Levi and Zacchaeus responding to Christ’s message by abandoning their corrupt past for an upright life.