### Core Meaning & Semantic Range
The Greek word τελώνιον (telōnion, `{{G5058}}`) is a neuter noun derived from τελώνης (telōnēs, `{{G5057}}`), meaning "tax collector" or "publican." The suffix "-ion" in this context denotes a place or a facility. Therefore, τελώνιον specifically refers to a "tax booth," a "customs house," or a "tax-gatherer's place of business." It signifies the physical location where taxes, tolls, or customs duties were collected. The King James Version's translation "receipt of custom" aptly captures this sense of a place where payments for customs were received. Its semantic range is narrow and precise, focusing exclusively on the official station of a tax collector.
### Biblical Occurrences & Contextual Analysis
τελώνιον appears only twice in the New Testament, both instances describing the calling of Matthew (also known as Levi) by Jesus:
* **[[Matthew 9:9]]**: "As Jesus passed on from there, he saw a man called Matthew sitting at the τελώνιον (tax booth), and he said to him, 'Follow me.' And he rose and followed him."
* This verse vividly portrays Matthew engaged in his profession at his specific place of work. The τελώνιον would have been a small structure or designated area, perhaps at a city gate or a major road, where individuals and goods were subject to taxation. Jesus's act of calling Matthew *from* this particular location underscores the immediate and public nature of the call, requiring Matthew to abandon his lucrative, though socially stigmatized, occupation.
* **[[Mark 2:14]]**: "And as he passed by, he saw Levi the son of Alphaeus sitting at the τελώνιον (tax booth), and said to him, 'Follow me.' And he rose and followed him."
* Mark's parallel account reinforces the setting and the suddenness of the divine summons. The detail of Levi "sitting" at the τελώνιον suggests he was actively performing his duties, ready to collect taxes. In both Synoptic narratives, the τελώνιον serves as the backdrop for a profound encounter with Jesus, marking the precise moment of a life-altering decision and the initiation of discipleship.
### Related Words & Concepts
* **τελώνης (telōnēs, `{{G5057}}`)**: The most direct cognate, referring to the "tax collector" himself. Understanding the τελώνιον is inextricably linked to the social and religious perception of the τελώνης. These individuals were often reviled by their Jewish compatriots for collaborating with the Roman occupiers, their perceived corruption (as they often collected more than required), and their frequent association with Gentiles, which rendered them ritually unclean.
* **τέλος (telos, `{{G5056}}`)**: The root word from which τελώνιον and τελώνης derive. While τέλος can mean "end" or "purpose," in this context, it specifically refers to a "tax," "toll," or "customs duty." Thus, the τελώνιον is the place where the τέλος is collected.
* **Publicans**: This is the traditional English term used in older translations for tax collectors, highlighting their public role as agents of the Roman tax system.
* **Social Stigma and Purity**: The τελώνιον was a symbol of a profession that placed its practitioners outside the bounds of acceptable religious society. Jesus's willingness to engage with and call someone from such a place directly challenged the prevailing purity codes and social distinctions of his time.
### Theological Significance
The τελώνιον holds significant theological weight in the Gospels:
* **Divine Inclusivity and Grace**: The fact that Jesus calls Matthew from the τελώνιον powerfully illustrates His mission to seek and save the lost, regardless of their social standing, profession, or perceived sinfulness. It demonstrates that God's grace extends to all, even those considered outcasts by society. The τελώνιον becomes a testament to the boundless nature of divine love.
* **Radical Discipleship and Transformation**: Matthew's immediate departure from the τελώνιον signifies a complete break from his former life and a total, unreserved commitment to Jesus. It underscores the radical nature of discipleship, which often demands the abandonment of security, status, or even identity for the sake of following Christ. The τελώνιον represents what must be left behind for the sake of the Kingdom.
* **God's Initiative in Salvation**: Jesus actively approaches Matthew at his place of work; Matthew does not seek Jesus out. This highlights the divine initiative in salvation, where God actively pursues individuals in their current state, calling them to new life and purpose.
* **Redemption of the Mundane**: The τελώνιον, a place of everyday commerce and often illicit gain, is transformed into the setting for a divine encounter and a call to holiness. This teaches that God's redemptive work can intersect with and sanctify even the most ordinary or tainted aspects of human existence.
* **Challenge to Religious Exclusivity**: By calling a tax collector and later dining with "tax collectors and sinners" (e.g., [[Matthew 9:10-13]]), Jesus intentionally subverted the rigid religious norms of His day. His actions demonstrated a Kingdom ethic that prioritized mercy and inclusion over legalistic purity and social exclusion, directly contrasting with the Pharisees' self-righteousness.
### Summary
The Greek term τελώνιον (telōnion, `{{G5058}}`) precisely denotes a "tax booth" or "customs house," the specific location where a tax collector (`{{G5057}}`) conducted his business. Its two appearances in the New Testament ([[Matthew 9:9]], [[Mark 2:14]]) are crucial, marking the exact spot where Jesus issued His call to Matthew (Levi). This humble and socially disdained place, emblematic of a profession deemed impure and exploitative, paradoxically becomes a powerful symbol of Jesus's radical inclusivity and divine initiative. Matthew's immediate abandonment of the τελώνιον underscores the transformative power and demanding nature of following Christ, signifying a complete break from a former life. The τελώνιον thus stands as a profound reminder that God's grace extends to all, meeting individuals precisely where they are, and calling them to a new, consecrated life in His service.