46. Do not even the publicans the same? In the same sense, Luke calls them sinners, that is, wicked and unprincipled men. Not that the office is condemned in itself; for the publicans were collectors of taxes, and as princes have a right to impose taxes, so it is lawful to levy them from the people. But they are so called, because men of this class are usually covetous and rapacious, nay, deceitful and cruel; and because among the Jews they were the agents of a wicked tyranny. If any one shall conclude from the words of Christ, that publicans are the basest of all men, he will argue ill, for our Lord employs the ordinary phraseology. His meaning is: those who are nearly devoid of humanity have some appearance of discharging mutual duties, when they see it to be for their own advantage.