1 2 map For location see Map1-D2; Map2-C3; Map3-B2. 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 sn The tax booth was a booth located on the edge of a city or town to collect taxes for trade. There was a tax booth in Capernaum, which was on the trade route from Damascus to Galilee and the Mediterranean. The “taxes” were collected on produce and goods brought into the area for sale, and were a sort of “sales tax” paid by the seller but obviously passed on to the purchaser in the form of increased prices (L&N 57.183). It was here that Jesus met Levi (also named Matthew [see Matt 9:9]) who was ultimately employed by the Romans, though perhaps more directly responsible to Herod Antipas. It was his job to collect taxes for Rome and he was thus despised by Jews who undoubtedly regarded him as a traitor. 26 27 sn As Jesus was having a meal. 1st century middle eastern meals were not eaten while sitting at a table, but while reclining on one’s side on the floor with the head closest to the low table and the feet farthest away. 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 sn The sacred bread refers to the “bread of presentation,” “showbread,” or “bread of the Presence,” twelve loaves prepared weekly for the tabernacle and later, the temple. See Exod 25:30; 35:13; 39:36; Lev 24:5-9. Each loaf was made from 3 quarts (3.5 liters; Heb “two tenths of an ephah”) of fine flour. The loaves were placed on a table in the holy place of the tabernacle, on the north side opposite the lampstand (Exod 26:35). It was the duty of the priest each Sabbath to place fresh bread on the table; the loaves from the previous week were then given to Aaron and his descendants, who ate them in the holy place, because they were considered sacred (Lev 24:9). See also Matt 12:1-8, Luke 6:1-5. 54 55 56 57 58 sn A second point in Jesus’ defense of his disciples’ actions was that his authority as Son of Man also allowed it, since as Son of Man he was lord of the Sabbath.