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John Gill
And he said unto them,.... Not by advising them to quit their employments, as if it was a thing unlawful to impose pay, and collect taxes, but by directing them to perform their office aright: exact no more than that which is appointed you; by the government: there were two sorts of publicans; there were some that exacted more than what they were ordered, and settled the tax at their own...
Matthew Henry
Nothing is related concerning our Lord Jesus from his twelfth year to his entrance on his thirtieth year. We often think it would have been a pleasure and advantage to us if we had journals, or at least annuls, of occurrences concerning him; but we have as much as Infinite Wisdom thought fit to communicate to us, and, if we improve not that, neither should we have improved more if we had had it....
Charles H. Spurgeon
Then came also publicans to be baptized, and said unto him, Master, what shall we do? And he said unto them, Exact no more than that which is appointed you. They were accustomed to gather the taxes unfairly, and to increase the rates by oppressing the people, getting, perhaps, twice or even ten times more out of them than they could legally claim. John speaks to the point, does he not?