There was one sort of officers who were concerned in exacting the public revenues, after the Jews were made tributary to the Roman empire: These are called publicans; the chief of which were generally persons of great honour and substance, who sometimes farmed a branch of the revenue, and they were, for the most part, Romans of noble extract, of whom we have an account in Cicero[46], and other heathen writers; but there is no mention of them in scripture. This honourable post was never conferred on the Jews; nevertheless, we read of Zaccheus, who is said to have been one _of the chief among the publicans_, though a Jew, Luke xix. 2. the meaning of which is, that he was the chief officer in a particular port, who had other publicans under him; whose business was, constantly to attend at the ports, and take an account of the taxes that were to be paid there, by those of whom they were exacted. Of this latter sort was Matthew, who is called the publican, _i. e._ one of the lowest officers concerned in the revenue, Matt. x. 3. compared with chap. ix. 9. These were usually very profligate in their morals, and inclined to oppress those of whom they received taxes, probably to gain advantage to themselves; and were universally hated by the Jews. There was another sort of men often mentioned in the New Testament, that made the greatest pretensions to religion, but were most remote from it, and justly branded with the character of hypocrites, to wit, the Pharisees, who made themselves popular by their external shew of piety. There is not, indeed, the least hint of there being such a sect amongst the Jews before the captivity; though, it is true, the prophet Isaiah, Isa. lxv. 5. speaks of a sort of people that much resembled them, which said, _Stand by thyself, come not near to me, for I am holier than thou_; from whence, it seems, that there were some of like principles in his day; unless we suppose that this scripture had its accomplishment when the sect of the Pharisees appeared in the world in a following age; which was not long after the reign of Alexander the great[47], between two and three hundred years before our Saviour’s time. They are generally described in scripture, as pretending to be more expert than all others in the knowledge of the law; but, in reality, making it void, by establishing those oral traditions, which were contrary to the true intent and meaning thereof, and, as setting up their own righteousness, and depending on the performance of some lesser duties of the law, as that from whence they expected a right to eternal life. These were the greatest enemies, in their conduct, as well as their doctrines, to Christ, and his gospel.