(12) Then came also publicans.--The other Gospels do not mention the presence of this class in their narratives of the Baptist's work, but it is implied in Matthew 21:32.

Verse 12. - Then came also publicans to be baptized, and said unto him, Master, what shall we do? This is the first time this class of men, who on several occasions come before us in the gospel story, is mentioned. The English rendering is most unhappy, for to many of our people it either suggests nothing, or else supplies a wrong chain of reasoning. The τελῶναι, the Latin publicani (whence our rendering), were men who collected the Roman taxes or imposts. These imperial taxes, the most painful and everpresent reminder to the Jew of his subject and dependent position, were in the first instance leased out to jobbers and speculators of the equestrian order; these were properly the publicani. Beneath them and in their employ were a numerous staff who performed for these farmers of the imperial revenue the various disagreeable duties connected with the collection of the taxes. Then, as now in the East, bribery, corruption, oppression, and unfair dealing, were too common among all ranks of officials First, then, the duty itself, the being concerned in the collection of a tribute - for that is what these taxes really were - for Gentile Rome, and, secondly, the various iniquities connected with the gathering of this tribute, made the tax or tribute collectors of all ranks odious among the Jews dwelling in Palestine. Many of the posts, especially the subordinate ones, in this department of tribute and taxes, were held by Jews, in all ages singularly gifted in matters which have to do with finance. The Jew, however in the days of John the Baptist, who could stoop to such an employment, lucrative though it might be, was looked upon by his stricter fellow-countrymen with feelings of intense scorn. Yet even these men are not bidden by this inspired prophet of the Highest to change their way of life, but only its manner. "Would you," he says to these men who belonged to the hated calling, "indeed wash and be clean in the eyes of the All-Seeing? then in that profession of yours, remember, be scrupulous, be honest."

3:1-14 The scope and design of John's ministry were, to bring the people from their sins, and to their Saviour. He came preaching, not a sect, or party, but a profession; the sign or ceremony was washing with water. By the words here used John preached the necessity of repentance, in order to the remission of sins, and that the baptism of water was an outward sign of that inward cleansing and renewal of heart, which attend, or are the effects of true repentance, as well as a profession of it. Here is the fulfilling of the Scriptures, Isa 40:3, in the ministry of John. When way is made for the gospel into the heart, by taking down high thoughts, and bringing them into obedience to Christ, by levelling the soul, and removing all that hinders us in the way of Christ and his grace, then preparation is made to welcome the salvation of God. Here are general warnings and exhortations which John gave. The guilty, corrupted race of mankind is become a generation of vipers; hateful to God, and hating one another. There is no way of fleeing from the wrath to come, but by repentance; and by the change of our way the change of our mind must be shown. If we are not really holy, both in heart and life, our profession of religion and relation to God and his church, will stand us in no stead at all; the sorer will our destruction be, if we do not bring forth fruits meet for repentance. John the Baptist gave instructions to several sorts of persons. Those that profess and promise repentance, must show it by reformation, according to their places and conditions. The gospel requires mercy, not sacrifice; and its design is, to engage us to do all the good we can, and to be just to all men. And the same principle which leads men to forego unjust gain, leads to restore that which is gained by wrong. John tells the soldiers their duty. Men should be cautioned against the temptations of their employments. These answers declared the present duty of the inquirers, and at once formed a test of their sincerity. As none can or will accept Christ's salvation without true repentance, so the evidence and effects of this repentance are here marked out.Then came also publicans to be baptized,.... 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 Matthew 5:46, Matthew 9:9, Matthew 9:10, Matthew 9:11