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Bible Dictionaries
Receipt of Custom
Hastings' Dictionary of the New Testament
RECEIPT OF CUSTOM (Authorized Version ; ‘place of toll,’ Revised Version NT 1881, OT 1885 ; ‘tolbothe,’ Wyclif) occurs in the parallel accounts of the call of the publican Matthew or Levi to discipleship (Matthew 9:9, Mark 2:14, Luke 5:27), which took place as Jesus passed forth from His own city, i.e. Capernaum. The custom or toll referred to consisted of export dues on merchandise, and at Capernaum would pass into the treasury of Herod Antipas, the ruler of Galilee in the time of our Lord. Capernaum was close to the junction of the great north road to Damascus with the road that led eastwards round the northern end of the Lake of Galilee, and the important revenue station situated at this point is what we are to understand by the ‘place of toll’ in the Gospel story. See also Publican.
James Patrick.
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Hastings, James. Entry for 'Receipt of Custom'. Hastings' Dictionary of the New Testament. https://www.studylight.org/​dictionaries/​eng/​hdn/​r/receipt-of-custom.html. 1906-1918.