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+# Tax (Tax Collector, Toll)
+
+A “tax” is money or goods that people pay to a government that rules over them. When people  pay a “tax,” it is usually for owning land or for living in a place that is controlled by the government. When people pay a “toll,” it is usually for bringing in goods from a different place or for sending goods to a different place. 
+
+In New Testament times, a "tax collector" was a person who received money for the government. People who owed taxes to the government gave their tax money to the tax collector.
+
+#### More Information About This Topic
+
+In the time of Jesus and the apostles, the Roman government required taxes from everyone living in the Roman empire, including the Jews. If a person did not pay their taxes, the government could punish the person.
+
+The Jews hated tax collectors. Tax collectors often took more money than the people owed. Tax collectors did this so they could keep some of the money for themselves. If a Jew became a tax collector, they were considered traitors to their people because they worked for the Roman government. The New Testament talked about “tax collectors” along with “sinners” (see: Matthew 9:10-11; Luke 15:1)
+
+Jewish leaders asked Jesus about taxes (see: Matthew 22:15-22). The Jewish leaders knew that the people hated paying taxes. They wanted Jesus to say something bad so that the people would stop following him.
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+Jesus was kind to tax collectors (see: Matthew 9:10-13). Matthew, one of Jesus’ disciples, was a tax collector (see: Matthew 9:9; 10:2-4). 
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+Paul taught that Christians should pay taxes to the government (see: Romans 13:1-7).
+
+See: Rome (Roman Empire, Caesar); Israel; Punish (Punishment); Sin; Disciple