Luke 3:
Luke 7:28-31
Tax collectors were considered sinners because they were greedy. They extracted more money from the people than necessary to pay Rome. John baptized the tax collectors who repented of their sins.12 Some tax collectors came to be baptized. They asked him, “Teacher, what should we do?” 13 He told them, “Don’t collect more money than you are ordered to collect.”
Luke 7:28-31
Tax collectors were singled out here to contrast the Pharisees. The former repented and were baptized by John; the latter didn't.I tell you, of all who have ever lived, none is greater than John. Yet even the least person in the Kingdom of God is greater than he is!” When they heard this, all the people—even the tax collectors—agreed that God’s way was right, for they had been baptized by John. But the Pharisees and experts in religious law rejected God’s plan for them, for they had refused John’s baptism.