Abstract
<jats:p>This article analyzes the figure of the tax collectors (telōnai) in the context of Second Temple Judaism, aiming to explain the reasons for their profound social and religious rejection, as well as their subsequent theological reinterpretation within the Jesus movement. Using a historical-critical and hermeneutical methodology, the study examines the Torah's provisions regarding justice, ritual purity, and economic administration, along with interpretations from intertestamental literature, the Mishnah, and Roman-period sources. It argues that the contempt for tax collectors was not limited to their fiscal function but was also linked to their association with imperial power, abusive collection practices, transgressions of the Law, and their exclusion from systems of honor and communal purity. In contrast, the Gospel narratives present a theological reconfiguration of this marginalized figure, integrating tax collectors into the discipleship of Jesus as a sign of ethical restoration, relational justice, and divine mercy. The research argues that this reinterpretation does not imply a denial of the Torah, but rather a reinterpretation of its principles in light of an ethic of the Kingdom of God, where conversion, restitution, and inclusion overcome legal and social stigmatization. This study contributes to the understanding of the conflict between law, power, and mercy in early Christianity and offers a relevant theological perspective for contemporary dialogue on exclusion, fiscal justice, and social redemption. Essentially, the rejection of tax collectors in Second Temple Judaism arose from the convergence of economic exploitation, perceived collaboration with Roman authority, and concerns regarding covenantal faithfulness. The Gospel traditions portray Jesus not as abolishing Torah-based conceptions of justice but as reinterpreting them through practices of repentance, restitution, and social reintegration, thereby redefining the boundaries of covenant community.</jats:p>