The publicans - See the notes at Matthew 5:47. There is reason to think that the "publicans" or "tax-gatherers" were especially oppressive and hard in their dealings with the people; and that, as they had every opportunity of exacting more than they ought, so they often did it, and thus enriched themselves. The evidence of repentance in them would be to break off their sins in this respect, and to deal justly.

Then came also publicans - He next instructs the tax-gatherers in the proper discharge of their duty: though it was an office detested by the Jews at large, yet the Baptist does not condemn it. It is only the abuse of it that he speaks against. If taxes be necessary for the support of a state, there must be collectors of them; and the collector, if he properly discharge his duty, is not only a useful, but also a respectable officer. But it seems the Jewish tax-gatherers exacted much more from the people than government authorized them to do, Luke 3:13, and the surplus they pocketed. See the conduct of many of our surveyors and assessors. They are oppressors of the people, and enrich themselves by unjust surcharges. This, I am inclined to think, is too common an evil; and the executive government is often the people's scape-goat, to bear the crimes of its officers, crimes in which it has no concern. For an account of the publicans, see the note on Matthew 5:46.

Then came also publicans to be baptized,.... Being convinced under John's ministry of the evils of their past life, and desirous of being admitted to baptism, to which they understood repentance, and fruits meet for the same, were pre-requisite: these came nearer to John,

and said unto him, master, what shall we do? we have been very wicked persons, what shall we do to escape divine vengeance? or what are the particular duties we are to perform? or the fruits meet for repentance, we are to bring forth; that so we may be admitted to the ordinance of baptism, which requires, as previous to it, a true and hearty repentance? of these men,

See Gill on Matthew 5:46, Matthew 9:9, Matthew 9:10, Matthew 9:11

Publicans (τελῶναι)

From τέλος, a tax, and ὠνέομαι, to buy. The collectors of Roman imposts. The Romans farmed out the direct taxes and customs-duties to capitalists, on their payment of a certain sum in publicum, into the public treasury, whence they were called publicani, publicans. Sometimes this sum, being greater than any one person could pay, was paid by a company. Under these were the submagistri, living in the provinces; and under these again the portitores, or actual custom-house officers, who are referred to by the term τελῶναι in the New Testament. They were often chosen from the dregs of the people, and were so notorious for their extortions that they were habitually included in the same category with harlots and sinners. "If a Jew could scarcely persuade himself that it was right to pay taxes, how much more heinous a crime must it have been in his eyes to become the questionably honest instrument for collecting them. If a publican was hated, how still more intense must have been the disgust entertained against a publican who was also a Jew" (Farrar, "Life of Christ"). The word "publican," as a popular term of reproach, was used even by our Lord (Matthew 18:17). Even the Gentiles despised them. Farrar cites a Greek saying, "All publicans are robbers."

Then came also publicans to be baptized, and said unto him, Master, what shall we do?

3:12 Publicans. The gatherers of the Roman tax.

12. publicans, &c. (Also see on [1550]Mt 3:10.)

3:1-14 The scope and design of John's ministry were, to bring the people from their sins, and to their Saviour. He came preaching, not a sect, or party, but a profession; the sign or ceremony was washing with water. By the words here used John preached the necessity of repentance, in order to the remission of sins, and that the baptism of water was an outward sign of that inward cleansing and renewal of heart, which attend, or are the effects of true repentance, as well as a profession of it. Here is the fulfilling of the Scriptures, Isa 40:3, in the ministry of John. When way is made for the gospel into the heart, by taking down high thoughts, and bringing them into obedience to Christ, by levelling the soul, and removing all that hinders us in the way of Christ and his grace, then preparation is made to welcome the salvation of God. Here are general warnings and exhortations which John gave. The guilty, corrupted race of mankind is become a generation of vipers; hateful to God, and hating one another. There is no way of fleeing from the wrath to come, but by repentance; and by the change of our way the change of our mind must be shown. If we are not really holy, both in heart and life, our profession of religion and relation to God and his church, will stand us in no stead at all; the sorer will our destruction be, if we do not bring forth fruits meet for repentance. John the Baptist gave instructions to several sorts of persons. Those that profess and promise repentance, must show it by reformation, according to their places and conditions. The gospel requires mercy, not sacrifice; and its design is, to engage us to do all the good we can, and to be just to all men. And the same principle which leads men to forego unjust gain, leads to restore that which is gained by wrong. John tells the soldiers their duty. Men should be cautioned against the temptations of their employments. These answers declared the present duty of the inquirers, and at once formed a test of their sincerity. As none can or will accept Christ's salvation without true repentance, so the evidence and effects of this repentance are here marked out.