1 tn Grk “be sons of your Father in heaven.” Here, however, the focus is not on attaining a relationship (becoming a child of God) but rather on being the kind of person who shares the characteristics of God himself (a frequent meaning of the Semitic idiom “son of”). See L&N 58.26.
2 sn The tax collectors would bid to collect taxes for the Roman government and then add a surcharge, which they kept. Since tax collectors worked for Rome, they were viewed as traitors to their own people and were not well liked.
3 sn This remark echoes the more common OT statements like Lev 19:2 or Deut 18:13: “you must be holy as I am holy.”