PUBLICANS (τελώνης). — Contractors appointed to collect state taxes. In Rome they were distinguished from the *portitores* or *exactores*, who were their agents for the immediate collection of taxes. The *publicani* (from *publicum*, understood as *vectigal*) formed a powerful corporation (*ordo publicanorum*).
Since the sum to be advanced to the State under the tax-farming contract was considerable, the *publicani* formed joint-stock companies (*societas publicanorum*), governed in Rome by a *magister* and in the provinces by a *pro-magister*. In Rome the *publicani* often belonged to the equestrian order (the profession was considered unworthy of senators), and they were less rapacious than the *telonai* in Greece, where the saying was proverbial: “All *publicani* are thieves.” The tax-farming system, which ensured the State an easy and simple collection of taxes, was ruinous for the taxpayer because of the greed of the *publicani*, who sometimes had even the civil authorities as their accomplices and partners in the profits (cf. Cicero, *De off.*, I, 42; Tacitus, *Ann.*, XIII, 50).
The *publicani* mentioned in the Gospel are tax collectors (*portitores*) rather than tax farmers, with the possible exception of Zacchaeus, called ἀρχιτελώνης, “chief of the *publicani*” (Lk 19:2), who may have obtained the tax-farming contract for the district of Jericho, where commerce was very flourishing. Given the division of Palestine in the time of Jesus (cf. ibid. 3:1), not all *publicani* collected taxes for the same lord. The *publicani* of Judea and Samaria were direct agents of Rome; the others were engaged by the tetrarchs. For this reason Zacchaeus, in Jericho in Judea under Pilate, and Matthew, in Capernaum in Galilee under the tetrarchy of Herod Antipas, held different positions.
That the *publicani* were detested as rapacious and traitors to the religion and cause of Israel is evident from profane sources and from the Gospel, although the latter shows mercy even toward them. The *publicani* are certainly sinners (Mt 9:10–13; 11:19; Mk 2:15 ff.; Lk 5:29–32; 7:34), to be classed with harlots (Mt 21:31 ff.). Jesus Himself, using current language, associates sinners and *publicani*. Yet He calls Levi and Zacchaeus to follow Him, sits at table with *publicani*, and in a classic parable contrasts the *publicanus*, conscious of his unworthiness and therefore humble, with the Pharisee, proud of a justice he attributes entirely to himself (Lk 18:9–14). The *publicani* had listened with docility to the preaching of John the Baptist (ibid. 7:29 ff.), who, touching the sore spot, ordered them not to exact more than was due (ibid. 3:12 ff.).
Rabbinic literature considered the repentance and salvation of *publicani* impossible (Bābha' qamma', 9,4b), placing them among thieves and murderers (Nēdhārīn, III, 4), and it was permissible to deceive them in denouncing taxable goods. The *publicani*, however, could find mercy by reducing the sums exacted from their fellow countrymen (Sanhedrin, 25b).