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.) However, both Jesus Christ and the apostle Paul showed that it was proper to pay taxes to “Caesar,” or “the superior authorities.” (Mt 22:17-21; Ro 13:1, 7; see CAESAR [God and Caesar].) Among the various kinds of taxes mentioned in the Christian Greek Scriptures is teʹlos (an indirect tax, duty, or tribute; Mt 17:25; Ro 13:7). Also referred to are kenʹsos (a head or poll tax; Mt 17:25; 22:17, 19; Mr 12:14) and phoʹros (a broader term thought to designate a tax levied upon houses, lands, and persons; Lu 20:22; 23:2).

These men, known as publicans, farmed out to subcontractors the right to collect taxes in certain portions of their territory. The subcontractors, in turn, were in charge of other men who personally collected the taxes. Zacchaeus, for example, appears to have been the chief over the tax collectors in and around Jericho. (Lu 19:1, 2) And Matthew, whom Jesus called to be an apostle, was one who did the actual work of collecting taxes, apparently having his tax office in or near Capernaum.​—Mt 10:3; Mr 2:1, 14.

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.