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evidence of his salvation—as Jesus
says, “the Son of Man came to seek
and to save the lost” (19:10).Unlikely redemption
Zacchaeus’s story is particularly
noteworthy because of another tale
that precedes it. In Luke 18, a rich
ruler queries Jesus about what he
must do to gain eternal life. Despite
the man’s adherence to Jewish
teachings, he does not meet the
final criteria that Jesus requires—
that he give the proceeds from the
sale of his belongings to the poor
and follow Him. Jesus tells him
that it is extremely difficult for the
wealthy to enter the kingdom of
God: it is harder for a camel to go
through the eye of a needle than for
a rich person to enter the kingdom.
However, Zacchaeus’s example
shows it is not impossible: he
gives up more than half of his
total wealth because he has been
made righteous by Jesus. This turn
of events exemplifies the power of
Jesus’s ministry: He transforms the
sinner, loves the rejected, and saves
the lost—showing that no one is
ever fully “lost.” ■See also: The Temple Tax 222 ■ Workers in the Vineyard 223 ■ Cleansing the Temple 244–45 ■
Faith and Works 312–13 ■ Holiness 314 –15THE GOSPELS
The Pharisee pridefully
thanks God that he is not
“like this tax collector”
(Luke 18:11).Jesus says “I tell you that [the tax collector], rather than
the other, went home justified before God” (18:14).The Pharisee and the tax collector go to the Temple to pray.Those who exalt themselves will
be humbled, and those who humble
themselves will be exalted.The tax collector humbly
says “God, have mercy on
me, a sinner” (18:13).The Pharisee and the tax collector
Roman taxation
The Roman Empire, like all
empires, levied taxes so it could
grow and thrive—its subsumed
nations bore the financial weight
of Rome’s imperialism. Judeans
who lived in Palestine had a
particular distaste for new
Roman taxes, because they
already paid local and religious
taxes. While Roman taxes
brought roads, aqueducts, and
other societal needs to the area,
political and religious tensions
still rose. Some Jewish factionsresisted Roman occupation and
taxation, which led to revolts
and subsequent military
interventions. Eventually, in
70 ce, the Romans invaded
Jerusalem and destroyed
the Temple, resulting in the
displacement of many Jews into
other parts of the empire. These
events would resonate with
readers of New Testament stories
of Jesus’s interactions with tax
collectors (Luke 19) and others
who question Him about His
opinions on the empire and its
compulsory tributes (Luke 20).This 2nd century ce relief from
a Roman mausoleum depicts a tax
collector making an entry in a ledger.US_242-243_Jesus_embraces_a_tax_collector.indd 243 27/09/17 2:54 pm