Albert Barnes on Luke 3:12

The publicans (i) .

Mt 5:47.

There is reason to think that the publicans or tax-gatherers were peculiarly 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.

(i) Mt 21:32, Lk 7:29