Luke 19:2

We have had frequent occasions to hint, that the publicans were the gatherers of the public revenue for the Romans. Amongst them there was an order of superior and inferior officers: Zacchaeus was the chief of them that were in that commission. And he was rich; which is not to be wondered at, considering his employment; and is particularly mentioned doubtless to magnify the grace of God towards him, of which we shall by and by hear more; as well as to let us know, that though it be a hard thing for a rich man to be saved, yet with God it is possible, as we heard before, as, that though publicans were most of them rapacious and exceedingly given to extortion, and the love of money commonly increaseth with the increase of men's estate, yet Christ can change the heart of such a man, and work it into a contempt of riches, and into a freedom to part with them at the command of Christ, or where they hinder the embraces of him.