Painted in 1550 by Marinus van Reymerswaele and now housed in the National Gallery in London, The Two Tax Collectors is a powerful painting that critiques greed and the vanity of wealth. In this work, the Flemish artist portrays two tax collectors, richly dressed and engaged in the act of recording their income, capturing their obsession with material wealth.
The Characters and Their Representation
The two figures in the painting are depicted with distinct personalities, yet both share a deep fixation on wealth. The older man, who is intently writing in a ledger, is shown as methodical and obsessive, deeply absorbed in his task. His careful attention to detail suggests a disciplined, almost compulsive relationship with money. In contrast, the younger man is portrayed with a grotesque, almost animalistic expression of greed. His face is contorted, and his hand reaches out with an insatiable hunger for the coins, emphasizing the physicality of his desire.
Van Reymerswaele places particular emphasis on the coins, making them appear shiny and prominent, yet symbolically empty. These coins are the central object of the collectors’ obsession, and through their gleaming appearance, they symbolize the sin of greed that both men embody.
The Moral Message
The painting, characteristic of the Flemish style of the period, carries a strong moral undertone. Above the fireplace, amidst the piles of credit notes and ledgers, is a small detail: a burnt-out candle. This extinguished candle functions as a memento mori, a reminder of death and the transience of life. The candle, once a source of light, now extinguished, symbolizes the fleeting nature of material wealth, reminding viewers that no amount of riches can prevent death or the inevitable passage of time.
In The Two Tax Collectors, Reymerswaele contrasts the indulgence in material wealth with the awareness of life’s ultimate end. The coins, the credit notes, and the luxurious clothing all seem like fleeting illusions in the face of mortality. This powerful symbolism underlines the idea that wealth, as sought after as it is, is ultimately inconsequential in the grand scheme of life and death.
Conclusion
Marinus van Reymerswaele’s The Two Tax Collectors is a striking depiction of greed and the futility of wealth. Through the grotesque realism of the two figures and the moral symbolism of the extinguished candle, the painting delivers a sharp critique of human avarice and vanity. By highlighting the temporary nature of material wealth, it encourages viewers to reflect on what truly holds value in life, urging a deeper awareness of mortality and the emptiness of material pursuits. This moral lesson, embodied in the simple yet powerful imagery, remains relevant as a cautionary tale about the dangers of greed and the ultimate insignificance of wealth.