Theophylact of Bulgaria
John addresses three distinct groups of individuals: the general populace, tax collectors, and soldiers. He encourages the ordinary people to practice charity, instructing that anyone possessing two garments should share with those in need. To the tax collectors, he advises them not to extort or demand anything beyond what is owed. To the soldiers, he urges them to refrain from taking what is not theirs and to be satisfied with their standard wages, bestowed upon them by the king. Notice how John urges the common people, who are not inherently wicked, to engage in acts of kindness by helping others. Simultaneously, he counsels the tax collectors and soldiers to avoid wrongdoing, as they were not yet in a position to carry out good deeds; for now, it suffices that they avoid evil actions.
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Some interpret his guidance—that those with two garments should share with those lacking—on a more allegorical level. They suggest that the two garments represent both the spirit and the letter of Scripture. In this interpretation, John encourages those who possess a comprehensive understanding of Scripture, both in letter and in spirit, to share that knowledge with those who are uninformed, teaching them even the written word if nothing else.