Luke 3:12

the publicans Rather, tax-gatherers (without the article). The word is a corruption of the Latin publicani-farmers of the taxes." The Roman government did not collect its own taxes, but leased them out to speculators of the equestrian order, who were called publicani, and who made their own profit out of the transaction. These knights appointed subordinates, who from the unpleasant character of the task could only be secured from the lowest of the people. These officials were not only detested as the agents of an odious system, but also for their notorious malpractices. A strict Jew could hardly force himself even to paytaxes, and therefore naturally looked with scorn and hatred on any Jew who could sink so low as to collectthem. Hence in our Lord's time the word "publican" had become proverbial, as expressive of the worst opprobrium (Matthew 18:17). The Jews were not however peculiar in their dislike of publicans. The Greeks too regarded the word as a synonym of -plunderer," and an -innocent publican" was regarded as a marvellous phenomenon (Suet. Vesp. i). Suidas defines the life of a publican as "unrestrained plunder, unblushing greed, unreasonable pettifogging, shameless business." The relation of the publicans to John is referred to in Matthew 21:32.

Master Rather, Teacher. The word is not Epistata(as in Luke 8:24) but Didaskale. See Luke 7:29.

what shall we do?] We have the same question, but with the answer which was only possible after the Resurrection, in Acts 2:37; Acts 16:30; Acts 22:10.