If you would prefer to listen to this post as a podcast, CLICK HERE.

* * * * *

i don’t know about you, but i can’t say i found God because i was pursuing Him. Rather, He was pursuing me. And in that regard, i have a lot in common with Matthew. And perhaps, you do as well.

Most of the disciples that followed Jesus were people who were seeking the Messiah. They knew the Scriptures. They knew the prophecies. They were watchful and expectant that the Messiah would one day come – perhaps in their lifetimes. They had been greatly influenced by the ministry of John the Baptist. Most were influential members of their fishing villages. And though they were not religious leaders, they were respected and trusted within their local religious communities. Though they may not have been learned men,(1) in many respects they had a great pedigree to be followers of Jesus! Besides – as fishermen, they had great early training on how to be fishers of men!

But that wasn’t the case with Levi. He was a tax collector. The tax collector’s role was to collect duties and customs on imported goods crossing the Sea of Galilee or passing along the Damascus road that ran along the shore between Bethsaida and Capernaum. Everyone knew that tax collectors were notoriously corrupt. They had the reputation of being dishonest and greedy men. They made their living extorting far and above what was due in order to line their own pockets, let alone the coffers of Rome. As such they were protected by Roman soldiers to ensure that Rome received its duties. Thus the tax collectors were untouchable.  

We first see Levi in his booth along the lakeshore of Capernaum. Jesus was back in Galilee and had been staying in a house in Capernaum. News quickly spread that He was there, and the house became so packed that there was no room for anyone else to enter. While Jesus was preaching, four men arrived carrying their paralyzed friend on a mat.(2) Seeing that they could not enter the house, they dug a hole in the roof above Jesus and lowered their friend. And Jesus, seeing the faith of the friends, said, “My child, your sins are forgiven.”

As you may recall, the religious teachers “threw a fit”, saying, “How can this Man forgive sins?” Jesus, knowing their hearts, immediately replied, “I will prove to you that the Son of Man has the authority on earth to forgive sins.” Turning to the paralyzed man, He said, “Stand up, pick up your mat and go home!” And Scripture says that not only did the man get up, he jumped up, grabbed his mat and walked out through that stunned, packed crowd. That group of onlookers were amazed. Even the religious leaders must have been amazed. Imagine the exclamations from the crowd that spread immediately around that village.

On the heels of that moment, Jesus began to walk along the lakeshore, teaching the crowd as He walked. As He did, He encountered Levi. There is no indication that they had ever met before. But as a resident of Capernaum, Levi most probably had knowledge of the miracles Jesus had performed, including more than likely the one that had just occurred. But keep in mind, Levi wasn’t interested enough to go to the synagogue. He didn’t go to Jesus; Jesus came to him.

And when He did, He looked at Levi and said, “Follow Me and be My disciple”. He didn’t say, “Hi. I’m Jesus. Tell me your name. Tell me about yourself. What can I do for you?” Jesus didn’t have time for small talk. He was on a mission! And there wasn’t anything that Levi could say about himself that Jesus didn’t already know. 

Jesus knew Levi … just like He knew the woman at the well, and Nicodemus, and the four friends of the paralyzed man. He knew Him just like He knows you … and me. What did Jesus see in him? Sure, he had talents and abilities. His profession gave him a good practical understanding of human nature and behavior. He knew how to make a profit. And he probably had good connections with the other publicans and sinners that the fishermen would never have. He was probably a man of good education. But none of that is what Jesus was looking for. He saw the same thing in Levi, He sees in us – a man, woman, or child that is dead in our sin, separated from our Creator, and unable to save ourselves. And at that moment, Jesus extended an invitation to Levi – “Follow Me and be My disciple.”

To his credit, Levi IMMEDIATELY got up, walked away from everything and followed Jesus. He never hesitated or had to think about it. Remember, he was a wealthy man – albeit from ill-gotten gain. But he knew that there was nothing he possessed that could ever compare with having a personal relationship with the One who was standing before him at that moment! And Levi became Matthew (“gift of God”). In an instant, He was transformed by the saving power of Jesus. He was radically – and eternally – changed.

Either that night or soon thereafter, Matthew invited Jesus to his home for a banquet held in His honor. It would be attended by other tax collectors, former companions and friends. Matthew wanted to introduce them to Jesus! He wanted them to experience the same saving grace that he had received. He wasn’t about to keep the change in his life a secret. He was like the woman at the well. He wanted to immediately tell everyone he knew about Jesus.

The Pharisees and religious teachers predictably said, “Why do you eat and drink with such scum?”(3) Jesus replied, “Healthy people don’t need a doctor – sick people do. I have come to call not those who think they are righteous, but those who know they are sinners and need to repent.”(4)

It’s interesting that this account is given almost verbatim in the Gospels of Matthew, Mark and Luke. But only Matthew adds these words that Jesus spoke to the religious leaders: “Now go and learn the meaning of the Scripture: ‘I want you to show mercy, not offer sacrifice.’”(5) You see, the real corrupt tax collectors were, in fact, the religious leaders – taxing the people with laws and requirements that they could never live up to and would never lead to salvation. And they failed to point the people to the mercy of God, and to extend that mercy to a sick and dying world. Matthew understood in a moment what the religious leaders had failed to learn through all of their studies … and they had failed to receive from Jesus.

So it begs these questions of us in our respective journeys:

1)    How have we responded to the Master’s invitation? Have we truly forsaken all else and followed Him?

2)    Are we following Matthew’s lead and inviting all of our coworkers, companions and friends to meet the One who has transformed our lives?

3)    Are we walking in a way that reflects and magnifies the mercy of God, or are we merely following religious practice and tradition?

Matthew is listed as being in the upper room In Acts 1 – but we don’t see any further reference to him in Scripture after that. Historians indicate that he stayed in Jerusalem another fifteen years after Pentecost before going out as a missionary to the Persians, Parthians and Medes. According to legend, he died a martyr’s death for the Gospel in Ethiopia. 

But if you remember nothing else about him, remember that on that day when Jesus said, “Follow Me,” he immediately got to his feet, and left all that he had to follow Jesus. You see, Jesus had a purpose and a plan for even a tax collector. Just as He does for you… and for me.

* * * * *

This post is adapted from Walking With The Master, chapter 18, entitled “Even A Tax Collector”. This fourth book in the Lessons Learned In The Wilderness series is available through Amazon in print and for your e-reader. Click HERE for more information on how you can obtain your copy.

* * * * * 

(1)  Acts 4:13

(2)  Mark 2:1-12

(3)  Luke 5:30

(4)  Luke 5:31

(5)  Matthew 9:13, quoting Hosea 6:6

Copyright © 2021 Kenneth A. Winter All rights reserved.

Photo by LUMO – The Gospels for the Visual Age on Lightstock