Luke 3:12 – Even tax collectors came to be baptized. “Teacher,” they asked, “what should we do?”
Extended Explanation of the Verse
In this verse, Luke highlights that even tax collectors—people who were often despised in Jewish society—were coming to hear John the Baptist and respond to his call for repentance. This was significant because tax collectors were seen as corrupt, working for the Roman government and often taking more money than they were supposed to. Their profession made them outcasts, both socially and spiritually. Yet here they are, approaching John with a sincere question: “What should we do?”
Their willingness to be baptized and ask for guidance shows that no one is beyond the reach of God’s grace. Even those who were considered sinners and outcasts recognized their need for repentance and wanted to know how to live in a way that honored God.
Historical Context
In the first century, tax collectors were notorious for their dishonest practices. The Roman government would contract out tax collection to local agents, who were given authority to collect taxes on goods, land, and income. However, these agents would often charge more than what was required and keep the extra for themselves. As a result, tax collectors were seen as greedy, unethical, and traitorous, especially by their fellow Jews.
Because of this, tax collectors were lumped in with sinners and outcasts (Matthew 9:10-11), and many religious leaders believed they were beyond redemption. The fact that they approached John the Baptist seeking repentance would have shocked many people. But it also showed that John’s message wasn’t just for the religious elite—it was for anyone who was willing to turn from their sin and follow God.
Theological Implications
This verse highlights the inclusive nature of God’s call to repentance. God’s grace is not limited to “good” people or those with a clean reputation. Even those who are considered outcasts or sinners are invited to turn to God and receive forgiveness. This reflects a key truth: no one is too far gone for God’s mercy.
The tax collectors’ question, “What should we do?” demonstrates that repentance isn’t just about acknowledging sin—it’s about taking action. Genuine repentance involves a change in behavior, especially in areas where sin has been a consistent pattern. For the tax collectors, this meant being honest and fair in their dealings, as John instructs them in the next verse (Luke 3:13).
Literary Analysis
Luke’s mention of the tax collectors adds depth to the narrative. By including this detail, he shows that John’s message had a broad appeal, reaching people from all walks of life—including those typically rejected by society. The question they ask, “What should we do?” echoes the question asked by the crowd in Luke 3:10, showing that repentance is a personal, practical matter.
Luke frequently highlights themes of inclusion and forgiveness throughout his Gospel. The mention of tax collectors here foreshadows Jesus’ ministry, where He would interact with and transform the lives of many tax collectors, including Zacchaeus (Luke 19:1-10) and Matthew (Matthew 9:9).
Biblical Cross-References
- Matthew 9:10-13 – Jesus eats with tax collectors and sinners, showing that He came to call the sick, not the righteous.
- Luke 19:1-10 – The story of Zacchaeus, a tax collector who repents and demonstrates his faith through generosity and restitution.
- Luke 18:9-14 – The parable of the Pharisee and the tax collector, highlighting the humility and repentance God desires.
- Ezekiel 18:21-22 – God promises forgiveness for anyone who repents and turns from their sin.
What This Verse Means for Today’s Christian
For modern Christians, this verse is a powerful reminder that God’s grace extends to everyone, no matter their past. It challenges us to avoid judging others based on their mistakes or reputation and instead to see them as people who can be redeemed through God’s love. Just as the tax collectors sought guidance from John, people today can seek God’s direction when they want to change their lives.
This verse also emphasizes that repentance requires more than just admitting wrongdoing—it requires asking, “What should I do now?” For Christians, this means seeking practical ways to align their actions with God’s will, especially in areas where they’ve struggled with sin.
How This Verse Relates to a Loving God
God’s love is evident in the fact that He doesn’t reject anyone who comes to Him with a repentant heart. The inclusion of tax collectors in John’s audience shows that God’s mercy is wide and deep, extending even to those society has written off. His love is not based on our worthiness but on His desire to forgive and restore us.
God’s love is also shown in the fact that He gives clear guidance when we ask for it. The tax collectors didn’t have to guess what repentance looked like—John gave them practical instructions, and God continues to guide His people today through His Word and the Holy Spirit.
How This Verse Connects to Jesus Christ
This verse points directly to the heart of Jesus’ ministry. One of the criticisms Jesus frequently faced was that He associated with tax collectors and sinners (Luke 5:30). But Jesus’ willingness to engage with these people demonstrated the same message that John was preaching: God’s kingdom is open to anyone who repents and believes.
Jesus not only welcomed tax collectors but also transformed their lives. Zacchaeus, for example, went from being a corrupt tax collector to a man of generosity and justice (Luke 19:1-10). Jesus’ interaction with Matthew, another tax collector, led to Matthew becoming one of His disciples and the author of the Gospel of Matthew.
Ultimately, Jesus fulfills the promise of forgiveness and restoration that John’s message pointed toward. Through Jesus’ sacrifice on the cross, even the most sinful can be made new (2 Corinthians 5:17).
Questions for Reflection and Discussion
- How does this verse challenge your views about who is deserving of God’s grace?
- Are there any areas in your life where you need to ask, “What should I do?” in response to God’s call for repentance?
- How can you demonstrate the same humility and teachability that the tax collectors showed in this verse?
- In what ways can you help others understand that no one is beyond God’s forgiveness?
- How does Jesus’ example of welcoming and transforming tax collectors inspire you in your own walk of faith?