Footnotes

1. Mark 2:13 tn Grk “He”; the referent (Jesus) has been specified in the translation for clarity.
2. Mark 2:14 tn While “tax office” is sometimes given as a translation for τελώνιον (telōnion, so L&N 57.183), this could give the modern reader a false impression of an indoor office with all its associated furnishings.sn The tax booth was a booth located at a port or on the edge of a city or town to collect taxes for trade. These taxes were a form of customs duty or toll applied to the movement of goods and produce brought into an area for sale. As such these tolls were a sort of “sales tax” paid by the seller but obviously passed on to the purchaser in the form of increased prices (L&N 57.183). The system as a whole is sometimes referred to as “tax farming” because a contract to collect these taxes for an entire district would be sold to the highest bidder, who would pay up front, hire employees to do the work of collection, and then recoup the investment and overhead by charging commissions on top of the taxes. Although rates and commissions were regulated by law, there was plenty of room for abuse in the system through the subjective valuation of goods by the tax collectors, and even through outright bribery. Tax overseers and their employees were obviously not well liked. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. It was here that Jesus met Levi (also named Matthew [see Matt 9:9]) who, although indirectly employed by the Romans, was probably more directly responsible to Herod Antipas, the tetrarch of Galilee appointed by Rome. It was Levi’s job to collect customs duties for Rome and he was thus despised by his fellow Jews, many of whom would have regarded him as a traitor.
3. Mark 2:15 tn Grk “he”; the referent (Jesus) has been specified in the translation for clarity.
4. Mark 2:15 tn Grk “As he reclined at table.”sn As Jesus was having a meal. 1st century middle eastern meals were not eaten while sitting at a table, but while reclining on one’s side on the floor with the head closest to the low table and the feet farthest away.
5. Mark 2:15 tn Grk “his.”
6. Mark 2:15 sn The Roman system of taxation was frequently characterized by “tax farming” where an individual would bid to collect taxes for the Roman government throughout an entire district and then add a surcharge or commission (often exorbitant) which they kept for themselves as their profit. The tax collectors referred to in the NT were generally not the holders of these tax contracts themselves, but hired subordinates who were often local residents. Since these tax collectors worked for Rome (even indirectly), they were viewed as traitors to their own people and were not well liked. In addition, the system offered many opportunities for dishonesty and greed, both of which were often associated with local tax collectors.
7. Mark 2:16 tn Or “the scribes.” See the note on the phrase “experts in the law” in 1:22.
8. Mark 2:16 sn Pharisees were members of one of the most important and influential religious and political parties of Judaism in the time of Jesus. There were more Pharisees than Sadducees (according to Josephus, Ant. 17.2.4 [17.42] there were more than 6,000 Pharisees at about this time). Pharisees differed with Sadducees on certain doctrines and patterns of behavior. The Pharisees were strict and zealous adherents to the laws of the OT and to numerous additional traditions such as angels and bodily resurrection.
9. Mark 2:16 sn The issue here is inappropriate associations. Jews were very careful about personal associations and contact as a matter of ritual cleanliness. Their question borders on an accusation that Jesus is ritually unclean.
10. Mark 2:17 sn Jesus’ point is that he associates with those who are sick because they have the need and will respond to the offer of help. A person who is healthy (or who thinks mistakenly that he is) will not seek treatment.