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12 Tax collectors[a] also came to be baptized, and they said to him, “Teacher, what should we do?” 13 He told them, “Collect no more[b] than you are required to.”[c] 14 Then some soldiers[d] also asked him, “And as for us—what should we do?”[e] He told them, “Take money from no one by violence[f] or by false accusation,[g] and be content with your pay.”

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Footnotes

  1. Luke 3:12 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. Yet even they were moved by John’s call.
  2. Luke 3:13 tn In the Greek text μηδὲν πλέον (mēden pleon, “no more”) is in an emphatic position.sn By telling the tax collectors to collect no more than…required John was calling for honesty and integrity in a business that was known for greed and dishonesty.
  3. Luke 3:13 tn Or “than you are ordered to.”
  4. Luke 3:14 tn Grk “And soldiers.”
  5. Luke 3:14 tn Grk “And what should we ourselves do?”
  6. Luke 3:14 tn Or “Rob no one.” The term διασείσητε (diaseisēte) here refers to “shaking someone.” In this context it refers to taking financial advantage of someone through violence, so it refers essentially to robbery. Soldiers are to perform their tasks faithfully. A changed person is to carry out his tasks in life faithfully and without grumbling.
  7. Luke 3:14 tn The term translated “accusation” (συκοφαντήσητε, sukophantēsēte) refers to a procedure by which someone could bring charges against an individual and be paid a part of the fine imposed by the court. Soldiers could do this to supplement their pay, and would thus be tempted to make false accusations.