In the context of the New Testament, "sinners and tax collectors" often appear together as a group that was marginalized and looked down upon by the religious elite of the time, particularly the Pharisees and scribes. This grouping is significant in understanding the ministry of Jesus Christ and His message of redemption and grace.

Sinners

The term "sinners" in the New Testament generally refers to those who are seen as living outside the covenantal laws of Judaism. This includes individuals who engage in behaviors considered immoral or contrary to the Mosaic Law. The Pharisees, who were strict adherents to the law, often used the term to describe those who did not follow their interpretations and traditions.

In the Gospels, Jesus is frequently depicted as associating with sinners, which was a point of contention with the religious leaders. For instance, in Matthew 9:10-13 , it is recorded: "While Jesus was having dinner at Matthew’s house, many tax collectors and sinners came and ate with Him and His disciples. When the Pharisees saw this, they asked His disciples, 'Why does your Teacher eat with tax collectors and sinners?' On hearing this, Jesus said, 'It is not the healthy who need a doctor, but the sick. But go and learn what this means: ‘I desire mercy, not sacrifice.’ For I have not come to call the righteous, but sinners.'"

This passage highlights Jesus' mission to reach out to those who were spiritually lost and in need of repentance. His willingness to engage with sinners underscores the inclusive nature of His ministry and the transformative power of His message.

Tax Collectors

Tax collectors, or publicans, were particularly despised in Jewish society. They were often Jews who collected taxes on behalf of the Roman Empire, which occupied Israel at the time. Their role was seen as a betrayal of their own people, and they were notorious for extorting money and enriching themselves at the expense of others. As a result, they were often lumped together with "sinners" as social outcasts.

Despite their reputation, tax collectors are prominently featured in the Gospels as recipients of Jesus' grace. One of the most notable examples is Zacchaeus, a chief tax collector, whose account is found in Luke 19:1-10 . Zacchaeus, upon meeting Jesus, repents and vows to make restitution for his wrongdoings. Jesus responds by saying, "Today salvation has come to this house, because this man too is a son of Abraham. For the Son of Man came to seek and to save the lost" (Luke 19:9-10).

Another significant figure is Matthew, also known as Levi, who was a tax collector before becoming one of Jesus' twelve apostles. His calling is recounted in Matthew 9:9 : "As Jesus went on from there, He saw a man named Matthew sitting at the tax booth. 'Follow Me,' He told him, and Matthew got up and followed Him."

Theological Implications

The inclusion of sinners and tax collectors in the narrative of the Gospels serves to illustrate the radical nature of Jesus' ministry. It challenges the prevailing social and religious norms of the time, emphasizing that God's grace is available to all, regardless of their past or social standing. This theme is further reinforced in the parables of Jesus, such as the Parable of the Lost Sheep (Luke 15:1-7) and the Parable of the Prodigal Son (Luke 15:11-32), which underscore God's joy in the repentance and return of the lost.

The interactions between Jesus and these marginalized groups highlight the core message of the Gospel: that redemption and reconciliation with God are possible for everyone through faith and repentance. This message continues to resonate within Christian theology, emphasizing the transformative power of grace and the call to extend love and mercy to all, regardless of their past.