“In his place one will arise who will send out a tax collector for the glory of the kingdom; but within a few days he will be shattered, though not in anger or in battle.

For if you love [only] those who love you, what reward do you have? Do not even the tax collectors do that?

If you only greet your friends, what more do you do than others? Don't even the tax collectors do the same?

As Jesus went on from there, He saw a man named Matthew (Levi) sitting in the tax collector’s booth; and He said to him, “Follow Me [as My disciple, accepting Me as your Master and Teacher and walking the same path of life that I walk].” And Matthew got up and followed Him.

Then as Jesus was reclining at the table in Matthew’s house, many tax collectors and sinners [including non-observant Jews] came and ate with Him and His disciples.

When the Pharisees saw this, they asked His disciples, “Why does your Master eat with tax collectors and sinners?”

Philip and Bartholomew (Nathanael); Thomas and Matthew (Levi) the tax collector; James the son of Alphaeus, and Thaddaeus (Judas, not Iscariot);

The Son of Man came eating and drinking [with others], and they say, ‘Look! A glutton and a drunkard, a friend of tax collectors and sinners [including non-observant Jews]!’ Yet wisdom is justified and vindicated by her deeds [in the lives of those who respond to Me].”

He replied, "Yes, [He does]." And when Peter entered the house, Jesus spoke to him first, [i.e., without waiting for Peter to tell Him what he had said to the tax collectors], saying, "What do you think, Simon? From whom do earthly kings collect custom duty and taxes? From their children or from strangers?"

But, so that we do not become a hindrance to these [tax collectors], go to the lake and cast in your hook [and line]. Then take the first fish [you catch], open its mouth and you will find a coin [i.e., worth twice the amount of an individual's Temple tax assessment]. Take it and give it [to the tax collectors] for you and me."

If he pays no attention to them [refusing to listen and obey], tell it to the church; and if he refuses to listen even to the church, let him be to you as a Gentile (unbeliever) and a tax collector.

Which of the two did the will of the father?” The chief priests and elders replied, “The first one.” Jesus said to them, “I assure you and most solemnly say to you that the tax collectors and the prostitutes will get into the kingdom of God before you.

For John came to you [walking] in the way of righteousness and you did not believe him; but the tax collectors and the prostitutes did believe him; and you, seeing this, did not even change your mind afterward and believe him [accepting what he proclaimed to you].

As he was walking along, he saw Levi, the son of Alphaeus, sitting at the tax collector's desk. Jesus told him, "Follow me!" So Levi got up and followed him.

And it happened that Jesus was reclining at the table in Levi’s house, and many tax collectors and sinners [including non-observant Jews] were eating with Him and His disciples; for there were many of them and they were following Him.

When the scribes [belonging to the sect] of the Pharisees saw that Jesus was eating with the sinners [including non-observant Jews] and tax collectors, they asked His disciples, “Why does He eat and drink with tax collectors and sinners?”

Even some tax collectors came to be baptized, and they asked, “Teacher, what are we to do?”

After this Jesus went out and noticed a tax collector named Levi (Matthew) sitting at the tax booth; and He said to him, “Follow Me [as My disciple, accepting Me as your Master and Teacher and walking the same path of life that I walk].”

Levi (Matthew) gave a great banquet for Him at his house; and there was a large crowd of tax collectors and others who were reclining at the table with them.

The Pharisees and their scribes [seeing those with whom He was associating] began murmuring in discontent to His disciples, asking, “Why are you eating and drinking with the tax collectors and sinners [including non-observant Jews]?”

All the people and the tax collectors who heard Jesus, acknowledged [the validity of] God’s justice, having been baptized with the baptism of John.

The Son of Man has come eating and drinking, and you say, ‘Look, a man who is a glutton and a [heavy] wine-drinker, a friend of tax collectors and sinners [including non-observant Jews].’

Now all the tax collectors and sinners [including non-observant Jews] were coming near Jesus to listen to Him.

“Two men went up into the temple [enclosure] to pray, one a Pharisee and the other a tax collector.

The Pharisee stood [ostentatiously] and began praying to himself [in a self-righteous way, saying]: ‘God, I thank You that I am not like the rest of men—swindlers, unjust (dishonest), adulterers—or even like this tax collector.

But the tax collector, standing at a distance, would not even raise his eyes toward heaven, but was striking his chest [in humility and repentance], saying, ‘God, be merciful and gracious to me, the [especially wicked] sinner [that I am]!’

And there was a man called Zaccheus; he was a chief tax collector [a superintendent to whom others reported], and he was rich.

And when the crowd saw this, they began complaining [i.e., because Zacchaeus was a despised tax collector] and said, "He is going to lodge with a sinful man."

[So], pay everyone what you owe them; pay taxes to the tax collector; pay revenue to the revenue collector; show respect to the one deserving it; give honor to the one deserving it.