Money, money, mon–ey” was my motto! As they say, “I used to roll down the street with my mind on my money and my money on my mind.” Ever since I was a kid, I dreamed about becoming rich and living in the lap of luxury. Back then, I even opened up a little street-stand and sold fresh figs and homemade kosher wine. As I grew up, my solitary focus in life became making money. Cash was my crush! Coins were my companions! And income was my idol!
In a small town like the one in which I grew up, there weren’t many ways to get rich. Everybody knew that there wasn’t any money in farming anymore. The fishing industry was going bust. And construction was all dried up. There was only one way to make money in my town, but it came at a high cost. And I was willing to pay the price, so I sold out to the Romans and became a tax collector.
Matthew the Tax Collector
In my town, tax collectors were despised, and for good reason. Even though we were Jewish, our people hated us because we worked for our enemies, the Roman government. We had the responsibility of setting and collecting taxes on everything leaving or coming into town. Roman taxes were already unfair, and most of us found ways to abuse the system further. We purposefully overcharged the Jews and took advantage of Rome by not reporting everything we collected. The Jews knew that it was a racket, but there wasn’t anything they could do about it. The Romans knew it too, but they let us get away with it as long as it didn’t get out of hand. You know what they say about government jobs: “Once you’re in, you’re set for life!”
Over the years, I made a lot of money as a tax collector, but my family disowned me and my friends disassociated with me. Most people called me names like, “Crook! Cheat! Scab! Sellout! Backstabber! Dirt Bag!—and a few other things that I shouldn’t repeat in the presence of children!” Sometimes the people would form protests outside my tax booth in and walk around with signs that said “IRS- Inventions of Rotten Scoundrels.”
Tax collecting was a dirty job, but somebody had to do it! Or at least that’s what I used to tell myself. I used to justify cheating by saying, “Everyone else is doing it!” But even though I had a lot of money to do things, I didn’t have anyone to them with. I was rich, but I was also lonely, guilty, and empty. Little did I know, but all of that was about to change!
Matthew Meets Jesus (Matthew 4-9)
Early one morning, just as the sun was peaking up over the horizon, I went to my booth to get ready for the day’s work, when a man suddenly appeared out of nowhere. I was a little startled because no one typically showed up to pay taxes on goods coming into Capernaum that early in the morning. I asked him what he had with him, but he said, “Nothing!” It was still pretty dark, but upon further examination, I discovered that he was telling me the truth. He had no donkey, no bags, and no possessions of any kind. Frustrated by his lack of goods to tax, I asked him who he was and what was his business was in Capernaum? He told me that his name was Jesus and that he was a carpenter from the village of Nazareth. I told him that there wasn’t much carpentry work in Capernaum, but he just smiled and said, “I’ll get along alright.”
I didn’t think much more about the carpenter until a few weeks later, when I started hearing rumors about him all over town. It turned out that he was some type of Rabbi who was going around telling people to repent because the kingdom of God was near. Apparently, he had been preaching in our synagogue and even took a group of people up on a mountainside and preached to them there. There were reports that he was a miracle worker too. Somebody told me that he healed a woman of fever, healed two different men who were paralyzed, and was casting out demons from people’s bodies. For a minute, I thought, “It’s too bad we don’t have a miracle tax, or I could make a bundle off this guy.” But I have to admit, I didn’t believe any of these tales. I had seen many religious frauds and fanatics before; they were a dime a dozen around these parts. Being a tax collector, I was a skeptic by nature.
Matthew Follows Jesus (Matthew 9:9)
But as time went on, I kept hearing more and more about this Nazarene carpenter. People started showing up from everywhere to see him. Large crowds from all over Galilee and the Decapolis, and even as far away as Judea, Jerusalem, and the regions across the Jordan River gathered to meet him (Matt. 4:25). Most surprising of all, I heard that four fishermen from our town had left their nets and had become his disciples. Fishermen were known for being a little rough around the edges and they weren’t easily duped. Besides, I knew these guys my whole life. They were two sets of brothers, Simon and Andrew and Zebedee’s sons James and John. I thought to myself, “If these guys are following him, maybe there is something to him.”
Then, the very next day, I was sitting in my booth counting receipts from all the business that this Jesus attracted to town, when he and the fishermen approached me. I thought that he was going to start harping on me about honesty and fair business practices like all of the other religious teachers, but before I had a chance to tell him to save his sermon for someone else, he looked deep into my eyes and said, “Levi, you’ve made a lot of money, but you are not really fulfilled.” At first, I wanted to tell him to mind his own business, but as he kept looking at me, it seemed like he could see into my soul. Somehow he knew that behind the façade of my wealth, I was really lonely, guilty, and empty. Then he said, “Let the money go! Repent from you’re your sin! Come, follow me! Let me be your friend, forgive your sins, and fulfill your life.”
I was amazed by his words. He didn’t condemn me! He didn’t ridicule me! He didn’t despise me! He looked at me with love and challenged me with his compassion. He offered me things that money can’t buy; the very things my heart most desired. In that moment, my whole life flashed before me, and I knew that all of these years accumulating wealth hadn’t amounted to anything. Jesus was giving me a chance for all of this to change.
As they awaited my decision, tears started streaming down my face. I didn’t understand everything, but in my heart, I knew that what I had heard about Jesus was true. He was sent by God and he had the power to forgive sins, and he wanted me to be his disciple.
I looked at my tax booth, my counting table, my ledger and receipts, and then I made my decision! I stood up and said, “I’m in; I will follow you!” As an act of repentance, I walked away from the symbols of my sinful life. I left it all behind, even the cash that was in the box.
The fishermen immediately embraced me and welcomed me to their group. Then Jesus put his hands on my shoulders and said, “From this day forward, your past is behind you. Now you have a new identity, and therefore, you shall have a new name. You will no longer be called Levi; you will be called Matthew! He went on to tell me that the name Matthew means “gift of God” saying “You are one of God’s precious treasures!” Of all the names I have been called, I never thought anyone would call me a gift of God!
Matthew and the Sinners (Matthew 10-13)
In the days that followed, I was so excited about the friendship, forgiveness, and fulfillment that I found in my relationship with Jesus that I wanted to share it with everyone. The problem was that the only people I knew were tax collectors and sinners. As I was discussing this with Jesus, he had an idea. He said, “Let’s throw a party for all of your associates. Invite every tax collector and sinner you know!” After I got over the initial shock, I was even more amazed at his love for people like me.
So, over the next few days, the fishermen helped me organized a party for sinners. The word traveled fast; by the night of the party, my house was packed with some of the most unruly rogues from the region: everybody from tax collectors and con-artists to prostitutes and pedophiles. Everyone was welcomed, regardless of their background or reputation.
As we sat around the table eating, Jesus stood up and thanked everyone for coming. And then he said something that terrified me, “Ladies and gentlemen (he used those terms pretty loosely), our host Matthew, has something that he would like to share with us tonight.” Then I realized why Jesus wanted to throw the party in the first place: he wanted me to share my testimony with everyone there. I was scared to speak, but Jesus’ confidence in me gave me the courage that I needed. So, I proceeded to tell my story about how I found friendship, forgiveness, and fulfillment in following Jesus.
As I was coming to the end of my story, I was interrupted by an unexpected knock on the door. I wondered who it could be. Was it another sinner straggling in late? I wasn’t sure. But my heart sank when the door swung open. It was the Pharisees, a strict religious order and spiritual watchdogs of our land. They were dressed in their pious robes and wore pompous smiles on their faces. They just walked in like they owned the place and their leader said, “Well, well, well, what do we have here? I have never seen so much trash gathered in one place in my life!” These guys had been watching Jesus ever since he came to town, and they were becoming alarmed because he was gaining such a following. Then they looked at me and asked, “Why does your teacher eat with tax collectors and ‘sinners’?” Their question caught me off guard, and my mind was paralyzed. In my heart, I knew the answer, but I was too afraid to say anything.
Just then, Jesus came to my rescue. He never even got up from his seat, but he preached the most simple but powerful sermon I have ever heard. He said, “Dear friends, it is not the healthy who need a doctor, but the sick.” That one sentence stopped everyone in their tracks. We knew exactly what he meant. Just as those who are physically sick need a doctor, so those who have sin sick souls are the ones in need of forgiveness and hope. Then he challenged them to go home and read the prophet Hosea, whom God commanded to love his prostitute wife. He answered their question by telling them to ponder the meaning of the verse where God says, “I desire mercy, not sacrifice.” God is more impressed when people show mercy to other people than he is with outward acts of worship. Jesus didn’t come to call the righteous, but sinners.
The Pharisees were completely dumbfounded! Their smug grins turned into puzzled looks and they didn’t know what to say. They started walking out one-by-one. As soon as I closed the door, the whole place erupted with cheers and laughter. Needless to say, many of those tax collectors and “sinners” became disciples that night!
Matthew’s Ministry
Well, many things happened after that. Jesus went on call twelve disciples and we traveled with him for the next three years. We heard his teachings and watched him perform miracles and became convinced that he was the promised Messiah, God in human flesh. He was crucified, buried, and resurrected on the third day. When he ascended into heaven, he told us to carry on his work on earth. You never fully appreciate the time that you have spent with someone until they are gone.
Eventually, the twelve of us went our separate ways. We have been traveling to different parts of the world to continue to proclaim his message of forgiveness and salvation. That is why I am here with you this morning. A number of years ago, I even felt compelled to write a biography of Jesus so that the message could spread even further. Most people call it “The Gospel of Matthew” but I prefer to call it “The Testimony of a Tax Collector!” I am glad to see that you have copies of it in your church!
Before I go, I wonder if there is anyone like me here today. Maybe you have built your life around accumulating wealth or some other frivolous pursuit. Perhaps there is someone here who has a checkered past or a bad reputation. Maybe you have done some things that you regret. Are there are any tax collectors or sinners among us this morning?
If so, I want you to know that you can experience the same transformation that I have. If you repent from your sin and become a follower of Jesus Christ, you too can have friendship with God, forgiveness for your sins, and fulfillment in this life and the next! The party for sinners that we had at my house was just a small taste of the party for sinners that will take place in heaven! Won’t you follow him today?