Publicans [τ ε λ ω ν α ι]. From telov, a tax, and wjneomai, to buy. The collectors of Roman imposts. The Romans farmed out the direct taxes and customs duties to capitalists, on their payment of a certain sum in publicum, into the public treasury, whence they were called publicani, publicans. Sometimes this sum, being greater than any one person could pay, was paid by a company. Under these were the submagistri, living in the provinces; and under these again the portitores, or actual custom house officers, who are referred to by the term telwnai in the New Testament. They were often chosen from the dregs of the people, and wee so notorious for their extortions that they were habitually included in the same category with harlots and sinners. "If a Jew could scarcely persuade himself that it was right to pay taxes, how much more heinous a crime must it have been in his eyes to become the questionably honest instrument for collecting them. If a publican was hated, how still more intense must have been the disgust entertained against a publican who was also a Jew" (Farrar, "Life of Christ "). The word" publican, "as a popular term of reproach, was used even by our Lord (Matthew 18:17). Even the Gentiles despised them. Farrar cites a Greek saying," All publicans are robbers. "

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Old Testament