Tax Collectors in the Bible

In the Gospels, tax collectors worked for Rome or its agents in Jewish territory. Their neighbors widely saw them as collaborators, and the Gospels often list them alongside sinners. Jesus called Matthew, a tax collector, to follow him (Matthew 9:9), ate at tables with them (Matthew 9:10–11), and went to the house of Zacchaeus, a chief tax collector (Luke 19:1–10).

The tax collectors the Gospels name

Matthew, also called Levi, was sitting at his tax booth when Jesus called him (Matthew 9:9; Mark 2:14; Luke 5:27). He is later listed among the twelve apostles (Matthew 10:3). Zacchaeus is called a chief among the tax collectors (Luke 19:2), and his story ends with him promising to make restitution (Luke 19:8).

Why the Gospels show Jesus with them

Some religious leaders objected when Jesus ate with tax collectors and sinners (Matthew 9:10–11; Luke 15:1–2). Jesus answered that he came to call sinners to repentance (Matthew 9:13). He also told the religious leaders that tax collectors and prostitutes would enter the kingdom of God before them (Matthew 21:31–32).

Why they were despised

Tax collectors worked for Rome or its agents, which tied them to a foreign power that many Jews resented. The tax-collection system also carried a reputation for abuse and overcollection, which added to their social stigma. The Gospels show that reputation in the reactions of the crowds and religious leaders to Jesus's friendships with them.