Luke 3:12

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.

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.