Luke 3:10-14

Verse 10

What shall we do then? - The preaching of the Baptist had been accompanied with an uncommon effusion of that Spirit which convinces of sin, righteousness, and judgment. The people who heard him now earnestly begin to inquire what they must do to be saved? They are conscious that they are exposed to the judgments of the Lord, and they wish to escape from the coming wrath.
Verse 11

He that hath two coats, etc. - He first teaches the great mass of the people their duty to each other. They were uncharitable and oppressive, and he taught them not to expect any mercy from the hand of God, while they acted towards others in opposition to its dictates. If men be unkind and uncharitable towards each other, how can they expect the mercy of the Lord to be extended towards themselves?
Verse 12

Then came also publicans - He next instructs the tax-gatherers in the proper discharge of their duty: though it was an office detested by the Jews at large, yet the Baptist does not condemn it. It is only the abuse of it that he speaks against. If taxes be necessary for the support of a state, there must be collectors of them; and the collector, if he properly discharge his duty, is not only a useful, but also a respectable officer. But it seems the Jewish tax-gatherers exacted much more from the people than government authorized them to do, Luk 3:13, and the surplus they pocketed. See the conduct of many of our surveyors and assessors. They are oppressors of the people, and enrich themselves by unjust surcharges. This, I am inclined to think, is too common an evil; and the executive government is often the people's scape-goat, to bear the crimes of its officers, crimes in which it has no concern. For an account of the publicans, see the note on Mat 5:46.
Verse 14

The soldiers likewise demanded of him - He, thirdly, instructs those among the military. They were either Roman soldiers, or the soldiers of Herod or Philip. Use no violence to any, μηδενα διασεισητε, do not extort money or goods by force or violence from any. This is the import of the words neminein concutite, used here by the Vulgate, and points out a crime of which the Roman soldiers were notoriously guilty, their own writers being witnesses. Concussio has the above meaning in the Roman law. See Raphelius in loco.

Neither accuse any falsely - Or, on a frivolous pretense - μηδε συκοφαντησητε, be not sycophants, like those who are base flatterers of their masters, who to ingratiate themselves into their esteem, malign, accuse, and impeach the innocent. Bishop Pearce observes that, when the concussio above referred to did not produce the effect they wished, they often falsely accused the persons, which is the reason why this advice is added. See the note on Luk 19:7.

Be content with your wages - Οψωνιοις. The word signifies not only the money which was allotted to a Roman soldier, which was two oboli, about three halfpence per day, but also the necessary supply of wheat, barley, etc. See Raphelius.
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