ESV Reformation Study Bible – Luke 3:12
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Luke 3:12

3:12 Tax collectors. Roman taxes were collected by agents who bid for the rights to collect taxes in a city. They would pay the Romans what they bid and collect more for their own salaries. There was a strong temptation for them to enrich themselves by collecting much more than what was reasonable. Jewish tax collectors were despised as collaborators with the occupying Roman forces. They were excluded from the religious life of the synagogue and the temple.