Theophylact of Bulgaria
John provides counsel to three distinct groups of individuals who approached him: the ordinary populace, tax collectors, and soldiers. He encourages the simple folk to practice charity, instructing that those who possess two garments should share with the less fortunate. He advises the tax collectors to refrain from extorting more than what is due, and he tells the soldiers not to commit theft, but rather to be satisfied with their lawful earnings. Observe how John guides the common people, who are inherently good, towards acts of kindness by urging them to assist others, while at the same time advising the tax collectors and soldiers to avoid wrongdoing. These groups were not yet ready to perform good deeds, and it was sufficient that they were instructed to abstain from evil.
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Some interpret the command to share garments morally, suggesting that the two garments represent the dual aspects of Scripture—the spirit and the letter. They propose that John encourages those who possess both forms of understanding to impart nothing to those in need; for instance, if one comprehends the Scriptures both literally and spiritually, they should share this understanding with those who lack it, at the very least by teaching them the literal meaning.