Matthew: The Tax Collector

Since we have been doing this series on the Apostles have you seen how ordinary these men really were? They were ordinary and unrefined when Jesus met them, and over time we see what a difference Jesus made in their lives and in their leadership. All twelve except Judas Ischariot were from Galilee. The whole region was rural, made up of small towns and villages. Kind of like what we are used to here in NL. They were not known for their education, they were fisherman and farmers.

What I love most about learing about the Apostles is how we see that Christ purposefully passed over those who were Aristocratic and influential and chose men from those considered lowly in the ladder of society.

Psalm 8:2 NLT

You have taught children and infants to tell of your strength, silencing your enemies and all who oppose you.

God exalts the humbe and lays low those who are proud.

Isaiah 26:5–6 NLT

He humbles the proud and brings down the arrogant city. He brings it down to the dust. The poor and oppressed trample it underfoot, and the needy walk all over it.

Ezekiel 21:26 NLT

This is what the Sovereign Lord says: “Take off your jeweled crown, for the old order changes. Now the lowly will be exalted, and the mighty will be brought down.

The religious leaders of Jesus day were blind leading the blind. These leaders were so spiritually blind that when the Messiah came and did miracles before their eyes they still did not see Him for who He was. They regarded Jesus as the enemy. They could not tolerate being called sinners, or being called poor, prisioners, blind, oppressed, lost, in bondage, or needing forgiveness. They felt that they were above this. Therefore it was due to His message and how He made them feel that they hated Him and executed Him.

That is why when it came to appointing disciples He chose lowly, ordinary men, those who were not reluctant to acknowledge their own sinfulness.

This morning we will take a look at Matthew & tonight we will look at Thomas.

First of all Matthew was a notorious sinner. He was called by the Jewish name “Levi the son of Alpheus”.

Luke refers to him as Levi and as Matthew when he is listed in the twelve in and .

Matthew wrote the gospel that bears his name and you might think it would have a lot to do with him and his character but we know very little about Matthew.

What we know is that he was a humble, under the radar personality who kept himself almost completely in the background throughout his lengthy account of Jesus’ life and ministry.

In his gospel account his name is only mentioned twice. Once where his call is recorded and the other in the list os the apostles.

Matthew - the Publican

Matthew was a tax collector when Jesus called him. This was certainly not one whom we would expect Jesus to call. Especially not t become an apostle, a top leader of the church and preacher of the Gospel.

Tax collectors were despised by most people in Israel. They were hated by all of Jewish society. They often strong-armed money out of people with the use of thugs. Most of them were unprincipled, vile, despicable scoundrels.

Matthew 9:9 NLT

As Jesus was walking along, he saw a man named Matthew sitting at his tax collector’s booth. “Follow me and be my disciple,” Jesus said to him. So Matthew got up and followed him.

His call comes out of nowhere, catching us by surprise.

Matthew 9:9–12 NIV

As Jesus went on from there, he saw a man named Matthew sitting at the tax collector’s booth. “Follow me,” he told him, and Matthew got up and followed him. While Jesus was having dinner at Matthew’s house, many tax collectors and sinners came and ate with him and his disciples. When the Pharisees saw this, they asked his disciples, “Why does your teacher eat with tax collectors and sinners?” On hearing this, Jesus said, “It is not the healthy who need a doctor, but the sick.

Matthew 9:9–10 NLT

As Jesus was walking along, he saw a man named Matthew sitting at his tax collector’s booth. “Follow me and be my disciple,” Jesus said to him. So Matthew got up and followed him. Later, Matthew invited Jesus and his disciples to his home as dinner guests, along with many tax collectors and other disreputable sinners.

Matt 9:9-

These scriptures show how Matthew is called. Matthew is sitting at the tax office and Jesus says “Follow Me” so he obediently did it! That is the only glimpse that we have of him from his own gospel.

Luke goes into more detail and reveals that there was actually a huge banquet that Matthew himself held at his house in Jesus’ honor.Matthew invited a large number of his fellow coworkers. I’m sure he did that because that’s who he knew. These people were outcasts and scoundrels. Matthew, like Philip, brought his closest friends to meet Jesus as his first response.

Matthew was thrilled to have found the Messiah, and I would say as well someone who would give him a fresh start and love him. I am sure he knew he was hated and judged. What a difference Jesus makes.

We may ask why did Matthew invite the lowliest people?

Because they were the people he knew. He did not know the socailly elite.

Tax collectors were on the same level as harlots. Not your high class society.

For a Jewish man to be a tax collector that was even worse. That occupation made him a religious outcast and forbidden to enter the synagague. Therefore, his friends were seen as fringe of society and riffraff.

These were his friends and he now knew what a difference Jesus made in His life and why not introduce his friends to Jesus

Jesus and the disciples did not mind meeting these people and Matthew knew that because they befriended him.

Why does your teacher eat with such scum?

I love that Jesus does not react with offense or anger. He states things in a loving yet matter of fact manner. This certainly causes one to check theirselves for this attitude and I believe we can certainly learn from this response and put it into action in our lives.

I am so glad for his response. His response is why I am here!

Jesus replied by saying sick people are the very ones who need a physician. Jesus said that He did not come to call the self-righteous but sinners to repentence!

He knew the self righteous did not want or would not receive repentance. Church this morning may we not be counted in that number! May we not be counted in those who think they are ok as they are, that they do not need Him. May we never think that we are above others as well. There will be a great awakening to that fact one day if you do fall into that trap. Do not loose out!

Jesus was stating there was nothing he could do for the religious elite as long as they insisted on keeping up their piety and hypocritical front.

May we be like Matthew in that we are prepared to confess our sin so that we can be FORGIVEN and REDEEMED!!!!!

Don’t you find it interesting that tax collectors are specifically mentioned in the Gospels and each one of them found forgiveness!!!

Zachcheus in

The Publican mentioned in

Matthew

says that all tax collectors and the sinners drew near to hear him

Luke 7:29 NKJV

And when all the people heard Him, even the tax collectors justified God, having been baptized with the baptism of John.

Matthew 21:31–32 NKJV

Which of the two did the will of his father?” They said to Him, “The first.” Jesus said to them, “Assuredly, I say to you that tax collectors and harlots enter the kingdom of God before you. For John came to you in the way of righteousness, and you did not believe him; but tax collectors and harlots believed him; and when you saw it, you did not afterward relent and believe him.

Luke 18:10–14 NKJV

“Two men went up to the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood and prayed thus with himself, ‘God, I thank You that I am not like other men—extortioners, unjust, adulterers, or even as this tax collector. I fast twice a week; I give tithes of all that I possess.’ And the tax collector, standing afar off, would not so much as raise 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, and he who humbles himself will be exalted.”

Tax collectors

They stood a far off because they were not allowed past the court of the Gentiles in the temple. They were so hated they had to keep their distance from any group.

Church when I read this it sends shivers up my spine. To see the church leading in hatred in such a manner should never be so. The church should be leading the way in pouring out love for each other as brothers and sisters - there should not be anger, hatred, grudges or anamosity in the church. No matter the situation past or present.

This church has a past and there have been times in the past while that i have seen evidence of that past creep back in but this morning I remind you, I plead with you! Get rid of it! It is not helping you or your brother or sister and it is not the recipe for revival!

Do you want to see things happen? Then go make a mends. Even if you feel you are not at fault. HUMBLE Yourself before God!

He was willing to do this, follow His example.

Then once it is dealt with, LET IT GO!!! We need to release it, stop talking about it, stop letting it creep back in. Root it out! Get it gone!

There were two types of tax collectors the Gabbai and the Mokes.

Gabbai - general tax collectors - collected property tax, income tax, and poll tax. These were set by official assessments for domestic trade and anything moved by road.

Mokhes - there are two of these: Great and Little.

Great Mokhes - stayed behind the scenes and hired others to collect taxes for him.

Zaccheus was apparently a Great Mokhes - chief tax collector -

Matthew was a Little Mokhes because he manned the tax office where he dealt with people face to face. ()

He was the one the people saw and resented most.

He had effectively cut himself off from his own people and aldo from his God. Since he was banned from the synagogue and forbidden to sacrifice and worship in the temple. He was considered to be worse off religiously than a Gentile.

So with all this considered it must have truly been a stunning reality when Jesus chose him. Jesus simply said “Follow me” and Matthew without hesitation, instantly arose and followed Him. He left his toll booth and walked away from his cursed profession forever.

Not only did he walk away from his sinful life but also from his livelihood. That took courage. But he did it and without hesitation.

What was in a man like Matthew that caused him to drop everything at one like that? We might assume that he was a materialist. And at one time he must have been , or he never would have gotten into a position like that in the first place. So why would he walk away from everything and follow Jesus, not knowing what the furture held?

I think it was that Matthew’s tortured soul may have experienced due to his profession caused great hardship in his life. Deep down he knew he was a Jew who knew and loved the OT. He was spiritually hungry. After he had chosen this despicable career he was tortured with the gnawing spiritual hunger and became a true seeker. Of course God was seeking and drawing him and the draw is irresitable.

This morning thank God that God pursues us, he draws us to Him. Thank God for that spirtual hunger. Thank God for the fact when the seed of His word is planted it does not go void. This morning if you have family and loved ones who don’t know God or are in a backslidden condition, know that His word will not be void in their life and He is even now drawing them to Him. Don’t give up praying, hoping, and believing they are coming in.

Sinner, back slider here this morning know that there is always a place for you here, you are always welcome in His house and to this altar. He is calling you this morning, won’t you heed that call and make your way here?

He is saying Come, Follow me! Don’t hesitate be obedient like Matthew and rise and follow Him. You won’t regret it!

Matthew knew the OT well because his Gospel quotes the OT 99 times. That is more times that Mark, Luke and John combined. Matthew quotes the Law, Psalms, and prophets. He had a goodworking knowledge of scripture. He must have pursued study of the OT on his own because he could not hear the word of God explained in any church setting. He still needed to hear it and had a spiritual void in his life.

He believed in the true God. He knew of the Messiah and I believe that when Jesus gave him the invitation He recognized Him as the Messiah and did not hesitate to grab hold to the truth due to the hope birthed through scripture.

This morning may that be us. May we grab hold of the truth of who He is and never let go. May we walk closely with Him and grow to be a force that points others to Him and an example of Jesus to whomever we come in contact with. May our lives reflect the transformation of God.

This morning come and renew that committment to Him. Ask Him to fill you afresh. Most importantly make sure your heart is right before Him, if you hold stuff in your heart against your brother or sister make it right. This is only going to hurt you and harm your close relationship with God and I know we don’t want that.

Forgiveness is a thread that runs through after Matthew’s conversion account. Matthew knew his sin, his greed, his betrayal. He was guilty of graft, extortion, oppression and abuse. But when Jesus said Follow me, Matthew knew there was in that command the promise of forgiveness of his sin and his heart hungered for that forgiveness. Does your?