For if you love [only] those who love you, what reward will you get for that? Do not even the publicans [Note: These were people with a bad reputation for their dishonest tax collecting activities] do that much?

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."

When Jesus and His disciples came to Capernaum, the collectors of the tax [Note: This was the annual tax used for meeting the expenses of the Temple service and consisted of two days' worth of a farm laborer's pay, or about $140 in 1994] came to Peter and said, "Does not your teacher [also] pay the [Temple] tax?"

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.

And it happened that Jesus was having a meal at Levi's house and many tax collectors and worldly people sat down with Him and His disciples, for many [of these kinds of people] became His followers.

And when the experts in the law of Moses, being Pharisees [i.e., a strict sect of the Jewish religion], saw that He was eating with tax collectors and worldly people, they said to His disciples, "Why does Jesus eat and drink with tax collectors and worldly people?"

Then some tax collectors came to him to be immersed and asked him, "Teacher, what must we do [i.e., to demonstrate our repentance]?"

And he answered them, "Do not collect any more [tax money] than you are required to."

Then after these things happened, Jesus went out [i.e., probably walking along a street] and saw a publican [Note: This was a person with a bad reputation for dishonest tax collecting activities] named Matthew [i.e., the same as Levi. See Mark 2:14] sitting at the toll booth [collecting taxes] and said, "Become my follower."

Then Levi prepared a lavish dinner for Jesus at his house. A large number of [other] tax collectors were [also] having dinner with them.

Now the Pharisees and their experts in the law of Moses complained to Jesus' disciples, saying, "Why do you men eat and drink with tax collectors and worldly people?"

And when all the people, together with the tax collectors, heard this they praised God for being so just, and were immersed with the immersion [preached] by John.

[Then] the Son of man came eating and drinking [at festive occasions] and you said, 'Look, he is a glutton and a drunkard, and a friend of tax collectors and worldly people.'

Now the tax collectors and worldly people were all gathering around Jesus to listen to Him.

"Two men went up to the Temple [in Jerusalem] to pray. One of them was a Pharisee and the other one was a tax collector.

The Pharisee stood up [conspicuously] and prayed about himself this way [i.e., bragging to God about how good he was], 'God, I thank you that I am not like other people: swindlers, unjust, sexually unfaithful to their mates, or even like that tax collector [over there].

But the tax collector stood at a distance [i.e., inconspicuously] and would not even look up to heaven, but struck his chest [i.e., in remorse], saying, 'God, [please] have mercy on a sinner like me.'

Just then, there appeared a man named Zacchaeus, who was a wealthy, chief tax collector.

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.