Luke 3:13

“And he said unto them, etc.] Not by advising them to quit their employments, as if it was a thing unlawful to impose pay, and collect taxes, but by directing them to perform their office aright: exact no more than that which is appointed you; by the government: there were two sorts of publicans; there were some that exacted more than what they were ordered, and settled the tax at their own pleasure, and collected what they would themselves; and these were very odious to the people, and were reckoned with the worst of sinners, as thieves and robbers; but there were others, who behaved according to the orders of the government, and these were submitted to, as appears from the Jewish canons:…”

“Exact no more, &c.--directed against that extortion which made the publicans a byword. (See on Luk 19:2; Luk 19:8). (Also see on Mat 3:10.)”

“Exact - Demand, or take, no more. Than that which is appointed - That is, by the government. John does not condemn the office, or say that the employment should be forsaken. Though it was hated by the people - though often abused and therefore unpopular - yet “the office itself” was not dishonorable. If there is a government, it must be supported; and of course there must be people whose duty it is to collect taxes, as the means of the proper support of the government; and as such a support of the government is necessary, so the people should pay cheerfully the just apportionment of their rulers, and regard favorably those who are authorized to collect it. See Romans 13:1-6. return to 'Top…”

“Exact: Luk 19:8; Psa 18:23; Pro 28:13; Isa 1:16, Isa 1:17, Isa 55:6, Isa 55:7; Eze 18:21, Eze 18:22, Eze 18:27, Eze 18:28; Mic 6:8; Mat 7:12; Co1 6:10; Eph 4:28; Tit 2:11, Tit 2:12; Heb 12:1 Luke 3:14”