John Lightfoot on Matthew 5:46

[Do not even the publicans the same?] How odious the publicans were to the Jewish nation, especially those that were sprung of that nation, and how they reckoned them the very worst of all mankind, appears many ways in the evangelists; and the very same is their character in their own writers.

"It is not lawful to use the riches of such men, of whom it is presumed that they were thieves; and of whom it is presumed that all their wealth was gotten by rapine; and that all their business was the business of extortioners, such as publicans and robbers are; nor is their money to be mingled with thine, because it is presumed to have been gotten by rapine."

Among those who were neither fit to judge, nor to give a testimony in judgment, are numbered the collectors of taxes, and the publicans.

Publicans are joined with cut-throats and robbers. "They swear to cut-throats, to robbers and to publicans [invading their goods], This is an offering, &c. He is known by his companion."

They were marked with such reproach, and that not without good reason; partly by reason of their rapine, partly, that to the burden laid upon the nation they themselves added another burden.

"When are publicans to be reckoned for thieves? when he is a Gentile; or when of himself he takes that office upon him; or when, being deputed by the king, he doth not exact the set sum, but exacts according to his own will." Therefore the father of R. Zeira is to be reputed for a rare person, who, being a publican for thirteen years, did not make the burdens of the taxes heavier, but rather eased them.

"When the king laid a tax, to be exacted of the Jews, of each according to his estate, these publicans, being deputed to proportion the thing, became respecters of persons, burdening some and indulging others, and so became plunderers."

By how much the more grievous the heathen yoke was to the Jewish people, boasting themselves a free nation, so much the more hateful to them was this kind of men; who, though sprung of Jewish blood, yet rendered their yoke much more heavy by these rapines.