Footnotes

1. Matthew 9:9 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 Matthew (also named Levi [see Mark 2:14, Luke 5:27]) who, although indirectly employed by the Romans, was probably more directly responsible to Herod Antipas, the tetrarch of Galilee appointed by Rome. It was Matthew’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.
2. Matthew 9:9 tn Here καί (kai) has been translated as “so” to indicate the implied sequence of events in the narrative.
3. Matthew 9:10 tn Grk “And it happened that while.” The introductory phrase καὶ ἐγένετο (kai egeneto, “it happened that”) is redundant in contemporary English and has not been translated.
4. Matthew 9:10 tn Grk “he”; the referent (Jesus) has been supplied in the translation for clarity.
5. Matthew 9:10 tn Grk “was reclining at table.”sn As Jesus was having a meal. First 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.
6. Matthew 9:10 tn Grk “in the house.” The Greek article is used here in a context that implies possession, and the referent of the implied possessive pronoun (Matthew) has been specified in the translation for clarity.
7. Matthew 9:10 sn See the note on tax collectors in 5:46.
8. Matthew 9:11 sn See the note on Pharisees in 3:7.
9. Matthew 9:11 sn The issue here is inappropriate associations (on the status of tax collectors see the note at 5:46; the phrase often occurs in the NT in collocation with sinners). 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 because of who he associates with.
10. Matthew 9:12 tn Here δέ (de) has not been translated.
11. Matthew 9:12 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. People who are healthy (or who think mistakenly that they are) will not seek treatment.
12. Matthew 9:13 sn A quotation from Hos 6:6 (see also Matt 12:7). The statement both in the Hebrew text of Hosea and the Greek text of Matthew creates an apparent antithesis between mercy and sacrifice. Even among the church fathers, some understood this to be an absolute rejection of sacrifice by Jesus, and to signal the end of the sacrificial cult with the arrival of the new covenant. This interpretation is unlikely, however, both for Hosea and for Matthew. The LXX renders the Hebrew text of Hos 6:6 as comparative: “I want mercy more than sacrifice,” and this is probably closer to Hosea’s meaning (see the note at Hos 6:6). Such an understanding is also consistent with Jesus’ teaching elsewhere in Matthew (e.g. 5:18-24; 23:23-28). Obedience to the law is important, but even more important is to show mercy to those who are in dire need, as demonstrated by Jesus himself in his ministry of healing (alluded to in Matt 9:12 with the imagery of the physician, and in Matt 9:1-8 by the healing of the paralytic).