Matthew 5:46

5:46 For if you love those who love you, what reward do you have? Even the tax collectors ¹  do the same, don’t they?

Matthew 11:19

11:19 The Son of Man came eating and drinking, and they say, ‘Look at him, ²  a glutton and a drunk, a friend of tax collectors ³  and sinners!’ ⁴  But wisdom is vindicated ⁵  by her deeds.” ⁶ 

Matthew 21:31-32

21:31 Which of the two did his father’s will?” They said, “The first.” ⁷  Jesus said to them, “I tell you the truth, ⁸  tax collectors ⁹  and prostitutes will go ahead of you into the kingdom of God! 21:32 For John came to you in the way of righteousness, and you did not believe him. But the tax collectors and prostitutes did believe. Although ¹⁰  you saw this, you did not later change your minds ¹¹  and believe him.

Luke 15:1

The Parable of the Lost Sheep and Coin

15:1 Now all the tax collectors ¹²  and sinners were coming ¹³  to hear him.

Luke 18:11

18:11 The Pharisee stood and prayed about himself like this: ¹⁴  ‘God, I thank ¹⁵  you that I am not like other people: ¹⁶  extortionists, ¹⁷  unrighteous people, ¹⁸  adulterers – or even like this tax collector. ¹⁹ 

Luke 19:2-3

19:2 Now ²⁰  a man named Zacchaeus was there; he was a chief tax collector ²¹  and was rich. 19:3 He ²²  was trying to get a look at Jesus, ²³  but being a short man he could not see over the crowd. ²⁴ 

[5:46]  ¹ 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.

[11:19]  ² tn Grk “Behold a man.”

[11:19]  ³ sn See the note on tax collectors in 5:46.

[11:19]  ⁴ sn Neither were they happy with Jesus (the Son of Man), even though he was the opposite of John and associated freely with people like tax collectors and sinners. Either way, God’s messengers were subject to complaint.

[11:19]  ⁵ tn Or “shown to be right.”

[11:19]  ⁶ tc Most witnesses (B² C D L Θ Ë¹ 33 Ï lat) have “children” (τέκνων, teknwn) here instead of “deeds” (ἔργων, ergwn), but since “children” is the reading of the parallel in Luke 7:35, scribes would be motivated to convert the less colorful “deeds” into more animate offspring of wisdom. Further, ἔργων enjoys support from א B* W (˹³) as well as early versional and patristic support.

[21:31]  ⁷ tc Verses 29-31 involve a rather complex and difficult textual problem. The variants cluster into three different groups: (1) The first son says “no” and later has a change of heart, and the second son says “yes” but does not go. The second son is called the one who does his father’s will. This reading is found in the Western mss (D it). But the reading is so hard as to be nearly impossible. One can only suspect some tampering with the text, extreme carelessness on the part of the scribe, or possibly a recognition of the importance of not shaming one’s parent in public. (Any of these reasons is not improbable with this texttype, and with codex D in particular.) The other two major variants are more difficult to assess. Essentially, the responses make sense (the son who does his father’s will is the one who changes his mind after saying “no”): (2) The first son says “no” and later has a change of heart, and the second son says “yes” but does not go. But here, the first son is called the one who does his father’s will (unlike the Western reading). This is the reading found in (א) C L W (Z) 0102 0281 ˹ 33 Ï and several versional witnesses. (3) The first son says “yes” but does not go, and the second son says “no” but later has a change of heart. This is the reading found in B Θ Ë¹³ 700 and several versional witnesses. Both of these latter two readings make good sense and have significantly better textual support than the first reading. The real question, then, is this: Is the first son or the second the obedient one? If one were to argue simply from the parabolic logic, the second son would be seen as the obedient one (hence, the third reading). The first son would represent the Pharisees (or Jews) who claim to obey God, but do not (cf. Matt 23:3). This accords well with the parable of the prodigal son (in which the oldest son represents the unbelieving Jews). Further, the chronological sequence of the second son being obedient fits well with the real scene: Gentiles and tax collectors and prostitutes were not, collectively, God’s chosen people, but they did repent and come to God, while the Jewish leaders claimed to be obedient to God but did nothing. At the same time, the external evidence is weaker for this reading (though stronger than the first reading), not as widespread, and certainly suspect because of how neatly it fits. One suspects scribal manipulation at this point. Thus the second reading looks to be superior to the other two on both external and transcriptional grounds. But what about intrinsic evidence? One can surmise that Jesus didn’t always give predictable responses. In this instance, he may well have painted a picture in which the Pharisees saw themselves as the first son, only to stun them with his application (v. 32).

[21:31]  ⁸ tn Grk “Truly (ἀμήν, amhn), I say to you.”

[21:31]  ⁹ sn See the note on tax collectors in 5:46.

[21:32]  ¹⁰ tn Here δέ (de) has not been translated.

[21:32]  ¹¹ sn The word translated change your minds is the same verb used in v. 29 (there translated had a change of heart). Jesus is making an obvious comparison here, in which the religious leaders are viewed as the disobedient son.

[15:1]  ¹² sn See the note on tax collectors in 3:12.

[15:1]  ¹³ tn Grk “were drawing near.”

[18:11]  ¹⁴ tn Or “stood by himself and prayed like this.” The prepositional phrase πρὸς ἑαυτόν (pros eauton, “to/about himself”) could go with either the aorist participle σταθείς (staqeis, “stood”) or with the imperfect verb προσηύχετο (proshuceto, “he prayed”). If taken with the participle, then the meaning would seem at first glance to be: “stood ‘by himself’,” or “stood ‘alone’.” Now it is true that πρός can mean “by” or “with” when used with intransitive verbs such as ἵστημι ({isthmi, “I stand”; cf. BDAG 874 s.v. πρός 2.a), but πρὸς ἑαυτόν together never means “by himself” or “alone” in biblical Greek. On the other hand, if πρὸς ἑαυτόν is taken with the verb, then two different nuances emerge, both of which highlight in different ways the principal point Jesus seems to be making about the arrogance of this religious leader: (1) “prayed to himself,” but not necessarily silently, or (2) “prayed about himself,” with the connotation that he prayed out loud, for all to hear. Since his prayer is really a review of his moral résumé, directed both at advertising his own righteousness and exposing the perversion of the tax collector, whom he actually mentions in his prayer, the latter option seems preferable. If this is the case, then the Pharisee’s mention of God is really nothing more than a formality.

[18:11]  ¹⁵ sn The Pharisee’s prayer started out as a thanksgiving psalm to God, but the praise ended up not being about God.

[18:11]  ¹⁶ tn Here the plural Greek term ἀνθρώπων (anqrwpwn) is used as a generic and can refer to both men and women (NASB, NRSV, “people”; NLT, “everyone else”; NAB, “the rest of humanity”).

[18:11]  ¹⁷ tn Or “swindlers” (BDAG 134 s.v. ἅρπαξ 2); see also Isa 10:2; Josephus, J. W. 6.3.4 [6.203].

[18:11]  ¹⁸ sn A general category for “sinners” (1 Cor 6:9; Lev 19:3).

[18:11]  ¹⁹ sn Note what the Pharisee assumes about the righteousness of this tax collector by grouping him with extortionists, unrighteous people, and adulterers.

[19:2]  ²⁰ tn Grk “And behold.” Here καί (kai) has been translated as “now” to indicate the introduction of a new character. The Greek word ἰδού (idou) at the beginning of this statement has not been translated because it has no exact English equivalent here, but adds interest and emphasis (BDAG 468 s.v. 1).

[19:2]  ²¹ sn This is the one place in the NT the office of chief tax collector is noted. He would organize the other tax collectors and collect healthy commissions (see also the note on the word tax collector in 3:12).

[19:3]  ²² tn Here καί (kai) has not been translated because of differences between Greek and English style.

[19:3]  ²³ tn Grk “He was trying to see who Jesus was.”

[19:3]  ²⁴ tn Grk “and he was not able to because of the crowd, for he was short in stature.”