CUSTOM(S) ( Matthew 17:25 , Romans 13:7 ): ‘receipt of custom’ ( Matthew 9:9 , Mark 2:14 , Luke 5:27 ). This is to be carefully distinguished from ‘tribute’ (wh. see). The customs were paid on the value of goods, in Galilee and Peræa to the Herods, but in the Roman province of Judæa to the procurator as agent of the Roman government. The ‘receipt of custom’ was the collector’s office.
A. Souter.