"But of the fourth sect of Jewish philosophy, Judas the Galilean was the author. These men agree in all other things with the Pharisaic notions; but they have an inviolable attachment to liberty, and say that God is to be their only Ruler and Lord. They also do not value dying any kinds of death, nor indeed do they heed the deaths of their relations and friends, nor can any such fear make them call any man lord."
Mark 12:13-17
13 And they sent to him [Jesus] some of the Pharisees and some of the Herodians, to trap him in his talk. 14 And they came and said to him, “Teacher, we know that you are true and do not care about anyone's opinion. For you are not swayed by appearances, but truly teach the way of God. Is it lawful to pay taxes to Caesar, or not? Should we pay them, or should we not?” But, knowing their hypocrisy, he said to them, “Why put me to the test? Bring me a denarius and let me look at it.”16 And they brought one. And he said to them, “Whose likeness and inscription is this?” They said to him, “Caesar's.” Jesus said to them, “Render to Caesar the things that are Caesar's, and to God the things that are God's.” And they marveled at him.
1 He [Jesus] entered Jericho and was passing through it. 2 A man was there named Zacchaeus; he was a chief tax collector and was rich. 3 He was trying to see who Jesus was, but on account of the crowd he could not, because he was short in stature. 4 So he ran ahead and climbed a sycamore tree to see him, because he was going to pass that way.5 When Jesus came to the place, he looked up and said to him, “Zacchaeus, hurry and come down; for I must stay at your house today.” 6 So he hurried down and was happy to welcome him. 7 All who saw it began to grumble and said, “He has gone to be the guest of one who is a sinner.” 8 Zacchaeus stood there and said to the Lord, “Look, half of my possessions, Lord, I will give to the poor; and if I have defrauded anyone of anything, I will pay back four times as much.”
9 As Jesus was walking along, he saw a man called Matthew sitting at the tax booth; and he said to him, “Follow me.” And he got up and followed him.
10 And as he sat at dinner in the house, many tax collectors and sinners came and were sitting with him and his disciples. 11 When the Pharisees saw this, they said to his disciples, “Why does your teacher eat with tax collectors and sinners?” 12 But when he heard this, he said, “Those who are well have no need of a physician, but those who are sick. 13 Go and learn what this means, ‘I desire mercy, not sacrifice.’ For I have come to call not the righteous but sinners.”
Tax collectors and publicans have a difficult repentance. They must return items to those they recognize and the remainder they must give to public works.
One may vow to murderers, robbers, and publicans that it [the produce which they demand] is terumah, even if it is not, or that it belongs to the royal house, even if it does not.
Beth Shammai maintain: one may make any form of vow, excepting that sustained by an oath.
Beth Hillel maintain: even such are permissible.
Beth Shammai rule: he must not volunteer to vow
Beth Hillel rule: he may do so.
Beth Shammai say: [he may vow] only as far as he [the murderer, etc.] Makes him vow
Beth Hillel say: even in respect of what he does not make him vow. E.g., if he [the robber] said to him, say: konam be any benefit my wife has of me'; and he declared, 'konam be any benefit my wife and children have of me,'
Beth Shammai rule: his wife is permitted, but his children are forbidden.
Beth Hillel rule: both are permitted.
1) No money may be taken in change either from the box of the customs-collectors or from the purse of the tax-collectors, nor may charity be taken from them, though it may be taken from their [own coins which they have at] home or in the market place.
2) No man may wear a garment in which wool and linen are mixed even over ten other garments and even for the purpose of escaping the customs.
3) It is an [unqualified] transgression to elude the customs; R. Simeon however, said in the name of R. Akiba that customs may [sometimes] be eluded [by putting on garments of linen and wool].
1) In the case of publicans, did not Samuel say: the law of the State is law?
2) R. Hanina b. Kahana said that Samuel stated this refers to a publican who is bound by no limit
3) At the School of R. Jannai it was stated that we are dealing here with a customs-collector who acts on his own authority.
4) But is it not a transgression to elude the customs? Did Samuel not state that the law of the State is law?