Matthew Poole and continuators on Luke 3:13

13 And he said unto them, Exact no more then that which is appointed you.

We have shewed often before that the Publicanes were Men, that Collected the Publick Revenue; in all times, that sort of Men have been charged with Exactions of what was more than their due. The Baptist, as a Fruit or Indication of the Truth of their Repentance, cautioneth them against Exaction, thereby declaring, That Acts of Justice as well as Mercy are true Fruits of Repentance, and that Repentance is vainly pretended, while Men go on in the same Sinful Courses, wherein they have formerly walked. Our Lord here doth not disapprove of the Office of Publicanes, nor certainly was that to be Condemned, if Magistrates may impose Taxes, and Payments, which without question they may for the support of the Government for our Protection, there is no question, but they may appoint Officers under what Titles they please to Collect it. But both those that impose, and those that Collect such Payments, are obliged to the Rule of Justice. The former to impose no more then is necessary for the end, and in a just Proportion; The others to exact no more than what is appointed them.