Luke 3:12

“Then came also publicans to be baptized, etc.] 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 “<400546>Matthew 5:46”) (See Gill on…”

“publicans, &c. (Also see on Mat 3:10.)”

“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. return to 'Top of Page'”

“3:12 corrupt tax collectors: The word for “corrupt” is not in the Greek, but it accurately expresses the connotation that “tax collector” had for first-century readers. They despised tax collectors, who were notoriously corrupt and worked for the hated Roman authorities.”

“Luk 7:29, Luk 15:1, Luk 15:2, Luk 18:13; Mat 21:31, Mat 21:32 Luke 3:13”