Tax collectors also came to be baptized and said to him, “Teacher, what shall we do?”
Luke 3:12. And the publicans “Peagets;” — “tax-gatherers.” also came. The publicans are not only exhorted, in general terms, to repent, but the duties peculiar to their calling are demanded: for we know that, besides the general rule of the law, each person ought to consider what is required by the nature of the employment to which he has been called.
John's baptism introducing a new dispensation, it was requisite that we should have a particular account of it. Glorious things were said of John, what a distinguished favourite of Heaven he should be, and what a great blessing to this earth (Luk 1:15, Luk 1:17); but we lost him in the deserts, and there he remains until the day of his showing unto Israel, Luk 1:80.
Commenting on Luke 3:1-14
Then came also publicans to be baptized,.... Being convinced under John's ministry of the evils of their past life, and desirous of being admitted to baptism, to which they understood repentance, and fruits meet for the same, were pre-requisite: these came nearer to John, and said unto him, master, what shall we do? we have been very wicked persons, what shall we do to escape divine vengeance?