“Later, as he left the town, Jesus saw a tax collector named Levi, sitting at the tax collection booth. Jesus said to him, ‘Follow me!’” (Luke 5:27)

On this blog, we have argued that it is not only possible to reconcile science with religion, but that such a reconciliation has been a natural endeavor since the very inception of science. Regarding mathematics—often considered the language of science—our article “3 Christian Mathematicians” highlighted several notable figures who lived out their Christian faith, thereby exemplifying this harmony. Among the disciples of Christ, some were “publicans.”

A publican was a tax collector. In that era, they would purchase from Rome the right to collect indirect taxes on consumption, transactions, and transfers. They would charge more than what Rome required, keeping the surplus for themselves. Employing coercive and dishonest tactics to collect these levies, they were universally despised and excluded from synagogues and public spaces. Matthew (Levi), one of Jesus’ apostles, was a tax collector before he met the Master.

Because he employed mathematical calculations—using a type of calculator known as an abacus—to carry out his collections, he functioned as both a mathematician and an accountant. While he was certainly not a mathematician in the modern sense of the term, he can nonetheless be considered one, given his work with calculations. Other apostles who appear to have possessed formal training include Judas (the group’s treasurer, and likely a mathematician) and Paul (who joined later), who was a theologian.