Strong’s G5058: A neuter noun meaning “tax office” or “customs house,” where tax collectors conducted their business. Significant as the location where Jesus called Matthew (Levi) to discipleship, transforming a place of worldly commerce into a site of divine encounter.

U – Unveiling the Word

τελώνιον represents more than just a physical tax office; it symbolizes the intersection of worldly commerce and divine calling. In the New Testament, this location gains profound significance as the place where Jesus called Matthew from his tax collector’s booth in Matthew 9:9. These customs houses were typically situated at city gates or harbors, representing both Roman authority and Jewish collaboration. The early church saw deep symbolism in Christ’s willingness to enter such a despised space to call disciples. Today, τελώνιον reminds us that God’s grace can transform any location into a place of divine encounter and life-changing calling.

N – Necessary Information

• Greek Word: τελώνιον, telōnion, tel-o’-nee-on
• Phonetic Guide: tel (as in “tell”) + o + nee + on
• Part of Speech: Noun

Etymology:

• From τελώνης (telōnēs) – tax collector
• -ιον (-ion) – diminutive suffix indicating place
• Ultimate root τέλος (telos) – tax, toll

D – Defining Meanings

• Tax office
• Customs house
• Tax collector’s booth
• Toll station

For compound words:

• τελώνης provides the connection to tax collection
• -ιον indicates the location or place where the activity occurs

Translation Options:

• “tax booth” – emphasizes the physical structure
• “customs house” – highlights official nature
• “tax office” – modern equivalent meaning

E – Exploring Similar Words

• τελώνης (telōnēs) – tax collector See G5057
• τέλος (telos) – toll, tax See G5056
• οἶκος (oikos) – house, dwelling See G3624

R – Reviewing the Word’s Morphology

Nominal Features:

• Case: Nominative, Genitive, Dative, Accusative
• Number: Singular
• Gender: Neuter
• Declension: Second declension

Examples:

• Nominative: τελώνιον (tax office)
• Genitive: τελωνίου (of the tax office)
• Dative: τελωνίῳ (at/in the tax office)
• Accusative: τελώνιον (tax office as object)

S – Studying Lexicon Insights

Lexical sources provide rich understanding of τελώνιον. BDAG emphasizes its function as an official location for tax collection. Thayer’s notes its placement at strategic commercial points. LSJ documents its use in administrative texts regarding customs collection. Vine’s highlights its significance in Matthew’s calling. Strong’s connects it to the place where taxes were gathered. Moulton and Milligan cite papyri showing these offices as centers of financial administration. The combined evidence suggests τελώνιον represented both an official venue and a symbolic location of transformation in gospel narratives.

T – Tracing the Scriptures

First appearance:
“As Jesus went on from there, He saw a man called Matthew, sitting in the tax collector’s booth [τελώνιον]; and He said to him, ‘Follow Me!’ And he got up and followed Him.” Matthew 9:9

Additional References:
Mark 2:14, Luke 5:27

A – Analyzing Classical Usage

N – Noteworthy Summary

τελώνιον powerfully illustrates how Jesus transforms worldly spaces into places of divine encounter. The tax booth, symbol of Roman oppression and Jewish collaboration, became the site of Matthew’s calling to apostleship. This word reminds us that no place is beyond the reach of divine grace, and no occupation too compromised for divine calling. It proclaims that the Messiah meets people where they are, transforming both locations and lives through His redemptive call.

D – Did You Know?

• Tax booths were strategically placed at city gates and ports
• Matthew’s booth likely collected duties on the Via Maris trade route
• The same location often served both as office and residence

Strong’s G5058: A neuter noun meaning “tax office” or “customs house,” where tax collectors conducted their business. Significant as the location where Jesus called Matthew (Levi) to discipleship, transforming a place of worldly commerce into a site of divine encounter.

Part of speech: Noun

Tags: tax-office, Matthew, calling, transformation, customs-house, commerce, discipleship, location, Roman-administration, conversion​​​​​​​​​​​​​​​​