Publican
Archimandrite Nikifor’s Biblical Encyclopedia
(Luke 18:10)—a collector of Roman taxes and duties. The chief collectors of these taxes enjoyed great influence and trust, but their assistants were often noted for extortion and embezzlement and were regarded as oppressors, sinners, and thieves, so that the Jews often did not allow these latter even to enter the temple or the synagogues or to take part in public prayers and worship. For the collection of duties, the Romans set up and maintained special houses, corresponding in some measure to our customs offices.
The chief collectors, having taken the right of tax collection on lease, passed on their rights to others, and these hired various people of the lower class and entrusted the collection to them, whereby various injustices, deceptions, and acts of violence arose. Among the Hebrews the concepts “sinner,” “pagan,” and “publican” meant almost the same thing. In the days of the Savior there were many publicans in Judea. Zacchaeus was one of the chief collectors, and was therefore called the chief of the publicans.
The Apostle Matthew, otherwise Levi, also belonged to the class of publicans. The Jews reproached the Lord Jesus for being “a friend of publicans and sinners,” eating and drinking with them (Luke 7:34).