Matthew 5:46, Matthew 5:47; parallel passage: Luke 6:32, Luke 6:33. For if, etc. The principle of the Law, reciprocity—love your neighbour and him only—is in reality no better than the principle adopted by those who are renegades to true religion ( οἱτελῶναι), or by those who have no knowledge of it ( οἱἐθνικοί).
Such a principle brings with it no other corresponding effect ( μισθός, Luke 6:12, note) than such as even these receive. You aim at more, the privileges belonging to the sons of God; therefore do more.
What reward have ye? i.e. already entered in God's book of account (Winer, § 40:2, a). The publicans; Revised Version margin, "That is, collectors or renters of Roman taxes: and so elsewhere." To this short description little need be added.
The Roman system of taxation was to put up the country, or certain productions of the country, at auction, and to "sell" them to any who would undertake to pay the greatest amount of revenue from them.
This contract was in turn divided and subdivided, those who actually drew the money from the people being generally natives. It thus being the interest of every contractor and sub-contractor to squeeze as much as possible from those under him, the whole system was demoralizing to all engaged in it.
In the case of Judaea it was especially so, as there was a strong feeling among religious Jews against the lawfulness of paying taxes to a Gentile ruler (cf. Matthew 22:17, note). It is no wonder, therefore, that we find the native collectors (even of districts where the money raised went to Antipas's treasury, Matthew 9:9, note) classed with "harlots" (Matthew 21:31), "sinners" (Matthew 9:11), the heathen (Luke 4:7; Matthew 18:17).
Yet out of these one was chosen to be among the twelve, and to write that Gospel which specially describes the relation of Jesus of Nazareth to the religious expectations of the nation.