Luke 5:27

A publican named Levi,— There were at this time in the Roman empire two sorts of people, who might be called publicans, (τελωναι .) First, such as farmed the taxes of whole provinces. These generally were Roman knights, men of very honourable characters, as we learn from the commendations which Cicero gives of them. It was this sort of tax-gatherers, who were properly termed publicans by the Romans; but it does not appear that they are ever mentioned in the Gospels. These did not levy the taxes in person, but they employed their freed-men and slaves in that office; and to make out the number, gave them for assistants as many of the natives of the country as were necessary. This sort of men were likewise called publicans, (τελωναι) being as it were under-farmers of the taxes; but in Latin their proper name was portitores. Their employment was attended with great temptations; for the taxes being farmed for a sum, in levying them from individuals they had it in their power to exact more than was due. Farther, in every country the raising of taxes for a foreign power being an odious business, not many of the natives would choose to be employed in it, except such as were of the lower station and character. In the execution therefore of thisoffice, these men did not fail to push matters to the utmost, levying the taxes with rigour, and enriching themselves with the spoils of the people. Hence this class of publicans, in all countries, became the objects of universal hatred. In Judea especially they were particularly infamous, because the paying of taxes to heathens was by many looked upon as little better than apostacy from their religion. Thesecircumstances,togetherwiththeinjusticewhich the publicans usually committed in the execution of their office, occasioned them always to be ranked with sinners, and made those who valued their own reputation shun their company. But though the publicans in general were bad men, there were among them some of a different character. Zaccheus was most probably a person of great probity and charity, even before his conversion; and Matthew (here called Levi) may have resembled him; at least in the Gospels there are no hints to be found of any unjust practices committed by him in the execution of his office. It is generally thought, that the taxes he levied were those imposed upon commodities transported by the sea of Galilee to and from Capernaum.