'Tax Collector' in the Bible

And so it happened, as Jesus was having a meal at Matthew's house, a number of [other] tax collectors and worldly people came to sit down with Him and His disciples.

And when the Pharisees saw this they said to His disciples, "Why does your teacher eat with tax collectors and worldly people?"

Philip, Bartholomew [i.e., the same as Nathaniel. See John 1:45], Thomas [i.e., the same as Didymus. See John 11:16], Matthew, the tax collector [i.e., the same as Levi. See Mark 2:14], James, the son of Alphaeus, Thaddaeus [i.e., the same as Judas, son of James. See Luke 6:16],

[Then] the Son of man came eating and drinking [at festive occasions] and they said, 'Look, He is a glutton and a drunkard and a friend of tax collectors and worldly people.' It proves that [God's] wise counsel is right by the way things turn out."

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."

And if he refuses to listen to them [i.e., the witnesses], explain the [whole] matter to the church [i.e., probably a specially called meeting of mature Christians to resolve the matter]. And if he refuses to listen to the church also, [i.e., to acknowledge his sin and repent of it], consider him like an [unconverted] Gentile or tax collector [i.e., do not have fellowship with him].

Which of these two sons did what his father wanted?" They answered, "The first one." Jesus said to them, "Truly I tell you, tax collectors and prostitutes [will] enter the kingdom of God ahead of you.

For John came to show you the way to be right with God, but you would not believe his message. Yet the tax collectors and prostitutes believed it, and when you saw this, even then you did not change your minds so as to believe his message.