In the first century C.E., the Jews very much resented the payment of taxes, not only on account of the corruption prevalent among tax collectors but also because this forced them to acknowledge their subjection to Rome. (See TAX COLLECTOR.)

Thus, in Palestine many Jewish tax collectors were active. They were held in low esteem by their fellow countrymen, since they often exacted more than the tax rate. (Mt 5:46; Lu 3:12, 13; 19:7, 8) The other Jews generally avoided voluntary association with tax collectors and classified them with persons known to be sinners, including harlots. (Mt 9:11; 11:19; 21:32; Mr 2:15; Lu 5:30; 7:34) They also resented tax collectors because of their being in the service of a foreign power, Rome, and in close contact with “unclean” Gentiles. Hence, to treat a “brother” who proved to be an unrepentant wrongdoer like “a tax collector” meant having no voluntary association with him.​—Mt 18:15-17.