Matthew the Tax Collector & Apostle

All Material Highlighted in Green is: Gene A. Getz, Shoulder To Shoulder: The Apostles, Men of Purpose Series

All Material highlighted in Yellow is: John Stott, Men with a Message

ICEBREAKER

Dirty Jobs - Have you ever watched the show Dirty Jobs with Mike Rowe? I loved this show back when it came on in 2005 and they just recently started making new episodes again. The most obvious reason to like the show was Mike Rowe who does a great job of showing us the jobs by doing them himself and it is made all the better when you get to see him messed up by whatever job he is doing. Let me give you a few of the jobs that Mike did:

Evicts a swarm of angry bees hidden inside a church, converts cooking oil into bio-fuel, tire recycling, Zoo keeping at the San Francisco Zoo; volcanic ash mud baths. melt down chunks of black tar for the purpose of fixing a church rooftop; goes underground to learn how to recycle gunky grime, diving into a greasy pit of sludge with an environmental company. Mike joins exterminators in their war against rats and bugs; Chicken Sexer, pig farming experience after feeding, cleaning and artificially inseminating pigs; helping the Gum Busters clean gum off NYC sidewalks; cleaning up after pigeons. sewer inspector and tends to a toilet explosion. garbage collector, Diving into alligator-infested waters to look for lost golf balls; keeping motorways free of roadkill. catfish noodling, cleaning septic tanks and going farming for worm-manure as a fertilizer. and that is just a few of them from Season 1. You can tell from Mike that he both enjoys and hates the jobs he is doing.

1. When you were a boy, what did you really enjoy doing to make money? What did you really dislike doing that you had to do to make money?

BIBLICAL FOUNDATION

Some people are good at making money. They have the charisma and drive to make the sale or to close the deal. Matthew was the apostle who grew up to be a highly motivated entrepreneur who accumulated wealth.

But he was a dishonest businessman. His ethics violated truth and honesty. His scruples went unheeded by his deadened conscience. Roman tax gatherers bid for the right to collect taxes in a district. Then they extorted by threat and force the set tax rate, the amount they bid for the job, and the profit they felt entitled to. Roman law enforcement and judiciary looked the other way.

Matthew was another apostle with two names, but one of them dropped away. When he first appeared in Mark and Luke (Mk 2:14; Lk 5:27), this tax collector went by Levi, the name of Jacob’s son whose descendants served as priests in Israel. By the time Levi was an apostle, everyone called him Matthew (Mt 10:3; Mk 3:18; Lk 6:15).

In his own Gospel, Matthew always referred to himself as Matthew, never as Levi. He did not, however, hide his past. In the list of apostles, Matthew alone identified himself as “Matthew the tax collector” (10:3).

“Matthew” is a Hebrew Name. Several of his fellow apostles had both a Hebrew name and a Greek name, expressing their double cultural roots.

Mark identified Matthew as “the son of Alphaeus” (Mk 2:14). The other James among the apostles, whom we’ll consider in lesson 9, was also “the son of Alphaeus” (Mt 10:3; Mk 3:18; Lk 6:15). The Gospel writers all group Matthew with Thomas in their lists of apostles. None suggests that Matthew and James were brothers, even though their fathers bore the same name.

An Apostle to the Up-and-Out

Luke 5:27–31 “After these things He went out and saw a tax collector named Levi, sitting at the tax office. And He said to him, “Follow Me.” So he left all, rose up, and followed Him. Then Levi gave Him a great feast in his own house. And there were a great number of tax collectors and others who sat down with them. And their scribes and the Pharisees complained against His disciples, saying, “Why do You eat and drink with tax collectors and sinners?” Jesus answered and said to them, “Those who are well have no need of a physician, but those who are sick.”

Matthew 9:9–13 “As Jesus passed on from there, He saw a man named Matthew sitting at the tax office. And He said to him, “Follow Me.” So he arose and followed Him. Now it happened, as Jesus sat at the table in the house, that behold, many tax collectors and sinners came and sat down with Him and His disciples. And when the Pharisees saw it, they said to His disciples, “Why does your Teacher eat with tax collectors and sinners?” When Jesus heard that, He said to them, “Those who are well have no need of a physician, but those who are sick. But go and learn what this means: ‘I desire mercy and not sacrifice.’ For I did not come to call the righteous, but sinners, to repentance.””

Faith and Money Don’t Mix

Luke 16:13–15 ““No servant can serve two masters; for either he will hate the one and love the other, or else he will be loyal to the one and despise the other. You cannot serve God and mammon.” Now the Pharisees, who were lovers of money, also heard all these things, and they derided Him. And He said to them, “You are those who justify yourselves before men, but God knows your hearts. For what is highly esteemed among men is an abomination in the sight of God.”

Luke 18:18–27 “Now a certain ruler asked Him, saying, “Good Teacher, what shall I do to inherit eternal life?” So Jesus said to him, “Why do you call Me good? No one is good but One, that is, God. You know the commandments: ‘Do not commit adultery,’ ‘Do not murder,’ ‘Do not steal,’ ‘Do not bear false witness,’ ‘Honor your father and your mother.’ ” And he said, “All these things I have kept from my youth.” So when Jesus heard these things, He said to him, “You still lack one thing. Sell all that you have and distribute to the poor, and you will have treasure in heaven; and come, follow Me.” But when he heard this, he became very sorrowful, for he was very rich. And when Jesus saw that he became very sorrowful, He said, “How hard it is for those who have riches to enter the kingdom of God! For it is easier for a camel to go through the eye of a needle than for a rich man to enter the kingdom of God.” And those who heard it said, “Who then can be saved?” But He said, “The things which are impossible wi…”

PRINCIPLE DEVELOPMENT

We can learn a lot from Matthew, even though we thankfully may not be able to identify with the extent of his dishonesty and greed. We all face the challenge to put Jesus Christ at the center of our lives. Ask the Holy Spirit to help you apply the lessons we can learn from this first-century materialist who became a dynamic witness for the Lord.

What did it mean, to be a tax-collector at that time? The Roman Empire had elaborate tax-collecting systems, which varied from place to place. At this time varying systems operated in Palestine; Judea, to the south, was directly governed from Rome, and this meant that the Roman governor an his civil servant were responsible for collecting all the main taxes. The chief of these were a poll tax levied on all adults, and a land tax. However, the rights to collect some minor taxes - chiefly customs dues at ports and on main roads - were sold off to the highest bidders...

We do not know whether Herod employed all his tax collectors directly as civil servants, or whether, like the Romans, he auctioned the right to collect taxes. Matthew’s passing reference to Herod’s “attendants” in Matthew 14:1–2 “At that time Herod the tetrarch heard the report about Jesus and said to his servants, “This is John the Baptist; he is risen from the dead, and therefore these powers are at work in him.”” (only in Matthew) might suggest that he had been directly employed by the king...

But whether employed or free-lance, tax collector were highly unpopular and were regarded as traitor to the Jewish cause. Many of them used their position to raise extra money for themselves (indeed, this was one of the main purposes of buying the right to collect.) But even if they did not , they were seen as collaborators with the Roman occupying power, or with Herod, who only ruled by Roman permission and was not a Jew himself.

PRINCIPLE 1 - JESUS CHRIST WANTS ALL CHRISTIANS TO SEEK FIRST HIS KINGDOM AND HIS RIGHTEOUSNESS

Matthew had built his life around money and power. He swore allegiance to Rome, the hated world power of his day, in order to oppress his fellow countrymen for personal gain. For Matthew to turn his eyes toward righteousness and the kingdom of God required a shift of values that few men ever have to make to be Christ-followers.

His encounter with Jesus transformed his life. in some cases his fellow Apostles continue to practice their professions after becoming Disciples of Jesus. Peter maintained his home and capernaum, and probably kept his fishing business going. but Matthew gave up tax collecting completely...

Matthew uniquely includes Jesus's direct teaching on the payment of tax (Matt. 17:24-27). Only he records this incident in which Jesus pays His temple tax (a levy on all adult Jews to maintain the temple and its services) by sending Peter out to find a coin in the mouth of a fish. The interpretation of this passage is disputed, but the most likely is that Jesus is declaring the fundamental freedom, both of himself and of his followers, from all tax obligations. they are the children of God, who is the king of all the earth. So they are “free” from such bondage. Yet God will provide the means to pay such taxes, just in order to avoid giving unnecessary offense to the society around.

We may guess that Matthew included the story because it meant much to him. He had been sent free from the bondage to that whole system - in fact set free from serving Mammon, the god of money.

QUESTIONS FOR INTERACTION

When you think of Matthew making the transition from tax collector to disciple, do you consider his experience with wealth an asset or a liability in learning to follow Jesus? Why?

What role does money play in your own decision to follow and serve the Lord?

John the Baptist told tax collectors, “Don’t collect any more than what you have been authorized” (Lk 3:13). Tax collecting could be done honorably, but Matthew had a calling to spread the gospel to all nations (Mt 28:19–20). For him, putting God’s kingdom and righteousness first involved full time ministry. For you it may involve professional ministry, or it may involve building the kingdom with your time or wealth as a layperson.

PRINCIPLE 2 - JESUS CHRIST IS STILL LOOKING FOR MEN OF MEANS WHO WILL FAITHFULLY USE THEIR RESOURCES TO BUILD THE KINGDOM OF GOD

The first thing Matthew did as a new disciple was gather all his tax collector friends at a banquet so they could learn about Jesus, too (Lk 5:29-31). There were potential disciples among Matthew’s cronies.

QUESTIONS FOR INTERACTION

In Jesus’ opinion, what was wrong with the attitude of the Pharisees and scribes toward His associating with the tax collectors (Mt 9:11–13; Lk 5:30–31)?

Why, according to Jesus, does money make a bad master (Lk 16:13–15)?

In the Sermon on the Mount, Jesus taught His disciples, Matthew 6:19–21 ““Do not lay up for yourselves treasures on earth, where moth and rust destroy and where thieves break in and steal; but lay up for yourselves treasures in heaven, where neither moth nor rust destroys and where thieves do not break in and steal. For where your treasure is, there your heart will be also.”

Matthew is the Gospel writer who best remembered Jesus’ teaching about financial resources in relationship to the kingdom of God. He best understood what it meant to invest everything where it would pay eternal dividends.

PRINCIPLE 3 - JESUS CHRIST WANTS GENEROUS CHRISTIAN BUSINESSMEN TO BECOME MODELS AND EXAMPLES TO OTHER BUSINESSMEN WHO IN TURN WILL BECOME GENEROUS BUSINESSMEN

God used Matthew, a transformed materialist, to help us understand the “gospel of giving.” Entrepreneurs who decide to use their resources to the full to build the kingdom of God are great models. We need these examples.

Someone might quote Jesus’ statement, “But when you give to the poor, don’t let your left hand know what your right hand is doing, so that your giving may be in secret. And your Father who sees in secret will reward you” (Mt 6:3–4). Jesus aimed His warning at the Pharisees who gave for the purpose of being seen, admired, and applauded.

Anyone whose philanthropy is motivated by applause needs to heed Jesus’ warning. Everyone who gives to meet needs and stimulate the growth of God’s kingdom needs to be noted by the church, as Barnabas was (Ac 4:36–37). Other believers are encouraged in their hearts and are stimulated to imitate such good examples.

QUESTIONS FOR INTERACTION

How can you use your money and your possessions to advance the kingdom of God?

GOING DEEPER

11. How do your possessions try to own you?

12. How can your experiences (good and bad) with money make you a more effective witness for Christ?

CARING TIME

Matthew’s initial ministry grew out of his background in finance. He had contacts with money people that none of the other apostles could have. He reached out to his friends and former associates. No doubt Matthew’s transformed values and lifestyle prepared the way for Jesus’ teaching in the hearts and lives of the assembled tax collectors.

1. What kind of people have your experiences with money prepared you to understand and empathize with?

2. How would you like your attitude toward money and possessions to change? How can this group help you with that?

3. How can we support you in prayer concerning your use of your possessions to advance the kingdom of God?

Gene A. Getz, Shoulder To Shoulder: The Apostles, Men of Purpose Series (Nashville, TN.: Serendipity House, 2004).