Luke 19:2

“And behold [there was] a man named Zacchaeus, etc.] Or yakz, “Zaccai”, a name in use among the Jews; (see <150209>Ezra 2:9). We often read of yakz ybr, “Rabbi Zaccai”, or “Zacchaeus” f601, and very frequently of R. Jochanan ben Zaccai, a famous doctor that lived in the times of Christ, and even till after the destruction of Jerusalem. The Jews also make mention of one R. Zaccai, a prince of the seed of David the king, in later times f602. So that this man, as appears by his name, was a Jew, though some have thought him to have been a Gentile f603, perhaps because of his employment: but it does not follow from thence; for there were Jews that were publicans, as Levi, or Matthew, afterwards…”

“A man named Zacchaeus - The name Zacchaeus is Hebrew, and shows that this man was a “Jew.” The Hebrew name properly means “pure,” and is the same as Zacchai in Ezra 2:9; Nehemiah 7:14. The publicans, therefore, were not all foreigners. Chief among the publicans - Who presided over other tax-gatherers, or who “received” their collections and transmitted them to the Roman government. He was rich - Though this class of people was despised and often infamous, yet it seems that they were sometimes wealthy. They sustained, however, the general character of “sinners,” because they were particularly odious in the eyes of the Jews. See Luke 19:7. The evangelist has thought it worthy of record that he…”

“The chief of the publicans - What we would term, commissioner of the customs. A very honourable as well as profitable place. Luke 19:4”

“19:2 The chief tax collector for a particular region leased from the Romans the right to collect taxes, and then oversaw subordinate tax collectors from whom he collected a commission. This situation allowed Zacchaeus to get very rich, and chief tax collectors were hated even more than their subordinates (see study note on 3:12).”

“the chief: Αρχιτελωνης \[Strong's G754\], rather, "a chief publican," or tax gatherer. Probably Zacchaeus, who appears from his name to have been a Jew, farmed the revenue of the district around Jericho, having others under him, who either rented of him smaller portions, or were employed as servants to collect the taxes. and he: Luk 18:24-27; Ch2 17:5, Ch2 17:6 Luke 19:3”