The Apostle Matthew

The Tax Collector Turned Apostle

Matthew 9:9 “As Jesus passed on from there, he saw a man called Matthew sitting at the tax booth, and he said to him, “Follow me.” And he rose and followed him.”

Remember

· The religious leaders sought to kill Jesus

· No one denied the validity of Jesus’s Miracles

o Some did however try to accredit them to works of Satan

Matthew 12:24 “But when the Pharisees heard it, they said, “It is only by Beelzebul, the prince of demons, that this man casts out demons.””

· The religious, pious leaders would not tolerate being called “sinners”

Luke 4:18 ““The Spirit of the Lord is upon me, because he has anointed me to proclaim good news to the poor. He has sent me to proclaim liberty to the captives and recovering of sight to the blind, to set at liberty those who are oppressed,”

· None of the Apostles had a more notorious reputation as being a sinner than Matthew

· Matthew’s Jewish name: Levi the son of Alphaeus

Mark 2:14 “And as he passed by, he saw Levi the son of Alphaeus sitting at the tax booth, and he said to him, “Follow me.” And he rose and followed him.”

Luke 5:27–29 “After this he went out and saw a tax collector named Levi, sitting at the tax booth. And he said to him, “Follow me.” And leaving everything, he rose and followed him. And Levi made him a great feast in his house, and there was a large company of tax collectors and others reclining at table with them.”

· We do not know much about this man, but we do know

o He was humble

o He stayed in the background during Jesus ministry

o He only mentions his name twice in the Gospel he transcribed

§ His Calling

§ His name in the list of the 12

Matthew was a Tax collector also called a Publican

· Tax collectors were hated and despised in Israel

o They were viewed lower than the Herodians (Jews loyal to the Idumean dynasty of Herods)

o They were extortionists only concerned with securing their own wealth

o They often used bodyguards to shake people down for money

The first thing Matthew does after his calling is to host a party

Matthew 9:10 “And as Jesus reclined at table in the house, behold, many tax collectors and sinners came and were reclining with Jesus and his disciples.”

· The reason for the party was to introduce his world to Jesus

· Most likely he did not have acquaintances outside of this group

(Remember they were so despised they held the same level of respect as prostitute in those days)

Matthew 21:32 “For John came to you in the way of righteousness, and you did not believe him, but the tax collectors and the prostitutes believed him. And even when you saw it, you did not afterward change your minds and believe him.”

For Matthew to be a tax collector as a Jew was even worse

· He would have been a religious outcast

· He would have been forbidden to enter the synagogue see Luke 18:10-14

· The Religious establishment was outraged by this meal, but Jesus’ response is what we should all strive to be about.

Luke 5:29–32 “And Levi made him a great feast in his house, and there was a large company of tax collectors and others reclining at table with them. And the Pharisees and their scribes grumbled at his disciples, saying, “Why do you eat and drink with tax collectors and sinners?” And Jesus answered them, “Those who are well have no need of a physician, but those who are sick. I have not come to call the righteous but sinners to repentance.””

A word of note

· Three tax collectors are mentioned in the Gospels

All of them come to repentance and find forgiveness

o Zacchaeus

Luke 19:2–10 “And behold, there was a man named Zacchaeus. He was a chief tax collector and was rich. And he was seeking to see who Jesus was, but on account of the crowd he could not, because he was small in stature. So he ran on ahead and climbed up into a sycamore tree to see him, for he was about to pass that way. And when Jesus came to the place, he looked up and said to him, “Zacchaeus, hurry and come down, for I must stay at your house today.” So he hurried and came down and received him joyfully. And when they saw it, they all grumbled, “He has gone in to be the guest of a man who is a sinner.” And Zacchaeus stood and said to the Lord, “Behold, Lord, the half of my goods I give to the poor. And if I have defrauded anyone of anything, I restore it fourfold.” And Jesus said to him, “Today salvation has come to this house, since he also is a son of Abraham. For the Son of Man came to seek and to save the lost.””

o The Publican in the Parable

Luke 18:10–14 ““Two men went up into the temple to pray, one a Pharisee and the other a tax collector. The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector. I fast twice a week; I give tithes of all that I get.’ But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’ I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.””

o Matthew

· Their response was uncharacteristic

Luke 15:1 “Now the tax collectors and sinners were all drawing near to hear him.”

Luke 7:29 “(When all the people heard this, and the tax collectors too, they declared God just, having been baptized with the baptism of John,”

Matthew 21:31–32 “Which of the two did the will of his father?” They said, “The first.” Jesus said to them, “Truly, I say to you, the tax collectors and the prostitutes go into the kingdom of God before you. For John came to you in the way of righteousness, and you did not believe him, but the tax collectors and the prostitutes believed him. And even when you saw it, you did not afterward change your minds and believe him.”

Tax collecting was a dangerous job

· The Publican in our previous parable stood “Afar Off”

o He would not have been permitted past the court of the Gentiles

o The Jewish Talmud taught that is was even righteous to lie and deceive a tax collector

Tax collecting was  a legitimate and sanctioned career by the Roman government

Matthew 22:21 “They said, “Caesar’s.” Then he said to them, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s.””

Romans 13:7 “Pay to all what is owed to them: taxes to whom taxes are owed, revenue to whom revenue is owed, respect to whom respect is owed, honor to whom honor is owed.”

· There was an unspoken agreement with the Roman Emperor

o They could assess whatever other fees and additional taxes they could collect

o They were allowed to keep a percentage for themselves

Two types of Tax Collectors

1. Gabbai (General Tax Collectors

o They collected property tax, income tax, and the poll tax.

These taxes were set by official assessments, so there was not as much graft at this level.

2. Mokhes (collected a duty on imports and exports, goods for domestic trade, and virtually anything that was moved by road)

o They set tolls on roads and bridges

o They taxed beasts of burden and axles on transport wagons

o They charged a tariff on parcels, letters, and whatever else they could find to tax

Their assessments were often arbitrary and capricious.

a. Great Mokhes

o Stayed behind the scenes and hired others who collect for them

o Zacchaeus was most likely one, a “Chief Tax Collector”

b. Little Mokhes

o Manned a tax booth and dealt with citizens face to face

o They were the most hated of all the tax collectors

o Matthew was in this class

Matthew followed Jesus without hesitation

· This invitation would have caught Matthew completely off guard

· How could someone so lowly be invited by someone so great

· He abandoned his cursed profession

· Once he walked away, he could never go back

Matthew was clearly a materialist before Jesus or why would he have been in such a profession?

· He was giving up all of those comforts

· He was also clearly looking for something that was real and sustaining

o Jesus was the answer and he never regretted it

· He was a student of the Old Testament

o He quoted the OT 99 times

§ More than any of the other Gospel writers combined

o He quotes the Law, Prophets, and the Psalms

o This was most likely a personal study if he was banned from the synagogue

· He most likely knew who Jesus was form the stories spreading at and near his tax booth

· His faith is seen in his response to Jesus saying “Follow Me”

· Also, in his desire to share Jesus with his world

The End

· Matthew’s gospel was written with a Jewish audience in mind.

· Tradition says that he ministered to the Jews both in Israel and abroad for many years before being martyred for his faith

· There is no reliable record for how he was killed, but early traditions indicate he was burned at the stake

The man that had everything this world could offer

left it all for death and more than he ever knew was available