March 11, 2018 ~ Matthew ~ Matthew 9:9-13


Twelve Ordinary Men: The Tax Collector
Pastor Mathew Magera – 3/11/18 – Sermon 276
St. Thomas Lutheran Church, Trufant, MI
To God be the Glory!

Grace and peace to you from God our Father, from our Lord and Savior Jesus Christ and the Holy Spirit. Amen.
Many of us here are cradle Christians. We have been a Christian our entire life, going to worship either every Sunday or fairly regularly. Others of us started off as Christians, faded away for a time and then came back perhaps many years later. Still others of us are fairly new to this church thing and may have only come upon Christianity more recently. No matter which of these categories you fall into, we all tend to have those periods of life when we fall away from God or deliberately walk away. As we will see in Matthew's story, it appears that no matter how far from God you are, he can always reach you.
Matthew may also be known by his Jewish name, Levi. He wrote the Gospel that bears his own name but he was never over confident in himself, having only mentioned himself twice in his own writing. Matthew was a tax collector. This may be the only thing we know about him. Matthew has what might be the last credential we'd expect to see on the resume of a disciple of Jesus. Tax collectors were not well liked in society, even despised by Israel. In fact, tax collectors may have been hated more than the Roman soldiers that occupied their land.
Tax collectors were people who "bought tax franchises from the Roman emperor and then extorted money from the people of Israel to feed the Roman coffers and to pad their own pockets. They often strong-armed money out of people with the use of thugs. Most were despicable, vile, unprincipled scoundrels."[1]
There were two categories of tax collectors. The first category collected property taxes, income taxes, poll taxes, etc. These taxes were all set amounts and were regulated. These tax collectors were not liked but certainly not as much as the other group. This second category of tax collectors collected taxes on imports and exports, goods for trading and just about anything that was moved by road. These tax collectors set tolls on roads and bridges, they taxed large animals, axles on wagons, tariffs on cargo, letters and whatever else they determined could be taxable. Of course, these type of taxes were not fixed amounts and could vary at will. Within this group, the chief tax collectors stayed behind the scenes and hired others to go out and collect these taxes. If you remember the name Zacchaeus, he was one of these chief tax collectors. The people who were hired by these chief tax collectors, like Matthew, manned a tax office where they dealt with people face to face. These were the worst of the worst. Greed paid well but could the paycheck be worth all the hate you would receive from your clients?
Being a greedy tax collector, willingly subjecting himself to sinful behavior, Matthew was forbidden from entering a synagogue. He was unable to complete any necessary sacrifices. Matthew, as a tax collector, while also being Jewish by birth, had essentially cut himself off from his own people, choosing greed. Not only did he cut himself off from his own people to pursue this greed, he, as a result, had cut himself off from his own God as well. In a religious sense, he was worse than a Gentile, someone who wasn't even Jewish.
Matthew had rejected God. Knowing he could be better off without God, he left his religion and pursued a life with the low lifes, other tax collectors, prostitutes and drunks. Certainly he thought this lifestyle was more fulfilling for him than being a poor Jew. Who needs God anyway especially with his financial future? It probably started slow too. An few extra coins here and there. But, when the profit started to grow, he likely became more interested. After that, it is just a slow path down, always hungry for more.
Jack and Frank had not seen each other in quite some time. One day they met and sat down for lunch. Jack looked rather depressed. Frank quickly recognized this and decided to ask about it. “Hey friend, why do you look like the world is caving in?”
Jack replied, “Let me tell you. Three weeks ago, I received a phone call saying that one of my uncles died and he left me $50,000”
“Oh, I’m very sorry to hear that, but it sounds like he was very generous,” Frank replied.
Jack interrupted, “Hold on, I’m just getting started. Two weeks ago, I got another phone call letting me know a cousin of mine, who I haven’t seen in decades, died unexpectedly.”
“That’s awful,” Frank sighed.
“Yeah, and he left me $100,000.”
Frank’s eye lit up. “That’s pretty great. I’d sure like to be in your shoes.”
“Well, I’m not done yet,” Jack said. “Last week, I got a phone call saying my dear grandfather passed away and he left me close to a million dollars.” Now Jack was really welling up with emotion.
Frank replied, “I’m sorry that you have lost so much but it sounds to me like they left you quite a bit to live on. Why do you look so sad?”
The tears started rolling and Jack replied, “This week… I didn’t get a single phone call.”
Matthew chapter 9 represents just how far into greed one can fall. It shows how far you can walk away from God. At the same time it also represents just how far God's reach actually is. All it takes is one verse, just one verse to change everything around. It seems almost impossible. "As Jesus went on from there, he saw a man named Matthew sitting in the tax collector's booth. “Follow me,” he told him, and Matthew got up and followed him."
It's always challenging to wonder if this interaction was legitimately this quick. Follow me. Okay. If you were in a situation where you had walked away from God for a time, or maybe you feel like you are still there, you would probably say this interaction between Jesus and Matthew is nothing but a fantasy. It would be great if there was a drastic change of heart that caused for a quick conversion like this but it just doesn't seem to be our reality. If anything, the conversion away from God is quick like this, but the return is anything but smooth sailing.
We'll come back to that. First, after Jesus calls Matthew, Matthew feels the desire to have Jesus over for dinner, to have a meal in his honor. It says that many tax collectors and sinners came and ate with Jesus and his disciples. Matthew had invited many other of his colleagues and scoundrels and social outcasts. His first instinct, like many of the other disciples, is to bring his closest friends to Jesus. Matthew's closest friends were the outliers in society. His only contacts were those who were also rejects or drop outs. He had no other friendships but these. Who else would associate with a tax collector?
Of course this makes the Pharisees unhappy. Why would Jesus, this prophet they heard about, be eating with tax collectors and sinners? As Jesus then says, "It is not the healthy who need a doctor but the sick." He continues to say, "For I have come not to call the righteous, but sinners." Jesus can't do anything for the Pharisees. As long as they insisted upon being pious and hypocritical, there was no hope for them. Only when you are prepared to confess sin are you prepared for the coming forgiveness. This is the point we need to remember. Only when you are prepared to confess sin are you prepared for the coming forgiveness. Matthew's quick conversion from tax collector to follower of Jesus shows us not just that it was a quick one two punch but that Matthew was prepared to confess his sin. Something wasn't quite right with Matthew when Jesus came to his office. Matthew was hungry for something his money couldn't buy. He was yearning for a freedom that could not be purchased with his fortunes.
It must have stunned Matthew to have been chosen by Jesus like this. Why would a Jew, a rumored prophet and Messiah, go anywhere near him who was publicly rejecting the faith he was brought up in? Matthew was a lost cause, a soiled diaper, a dirty glass. Surely Matthew knew the implications of following Jesus too. There would be no going back to this profession. With the greed that was overpowering Israel, there would have been a long line of succession following Matthew if he got up and walked out of his career. Yet, Jesus calls and Matthew follows. Matthew had discovered something that was more life-giving than money. Matthew had rediscovered his benevolent God once again. The only thing we can attribute to Matthew getting up so quickly to follow Jesus is that he was spiritually hungry. Something was missing in his life and he wanted to get it back again. Jesus must've been pretty convincing to show that he held within himself that missing piece Matthew was seeking.
Matthew knows the Old Testament too. In his own Gospel, he quotes it 99 times. This is more than Mark, Luke and John combined. Matthew must have been feeling this spiritual emptiness for quite some time but felt there was no advantage to returning to the faith he had once rejected. Would they even let him back in? What would they say if he purged himself of sin and tried to walk back into the synagogue on the Sabbath? What would the greeters say? "Well, look who it is. We haven't seen you darken the church doors in quite some time." What if he sat in somebody's seat? What if someone told him to move because he was sitting in somebody's seat? Perhaps it wasn't worth the risk for Matthew to get up and leave his post wondering how his return to faith might go.
This is what goes through the minds of those who aren't regular church goers. They would rather stay home than face the remarks made to them if they were to come. They don't want the added conviction and so they stay home, confused as to what to do. Maybe that was you too if you were away for quite some time, even a few weeks. People seriously wonder about these questions and it plagues them.
Matthew must have decided to start studying the Old Testament on his own since he knew he wouldn't get the opportunity to hear it read in worship. This must've been the best he could do to fill that spiritual void in his life, until Jesus came, that is. Only when Jesus would walk into his life, into his circumstances, into his sin, only when Jesus would come to him specifically and say "follow me" would Matthew then get up and leave his past behind him and follow.
Matthew felt the call to forgiveness. Matthew felt the call to freedom and he took Jesus' hand and he got up and he followed him, gave a banquet in his honor for being the one who would take a chance on a lowly sinful scoundrel like himself.
Forgiveness is a theme that runs deep here. Matthew knew his sin, greed and betrayal of the faith. He was guilty of extortion, oppression and abuse. But, he knew there was a promise of forgiveness in Jesus' words, "follow me." This same forgiveness should be a theme that runs deep in our congregation and in our community. We have heard that call from Jesus and we are here. No matter what our circumstances were this morning when we woke up, we are here. The pain may have been too great for you. Perhaps there was no money for you to put in the offering plate. Maybe you weren't sure you were worthy to be here. But, here you are. Jesus called you to this place of worship this morning and you rose up and followed him. Thanks be to God for that call and for his promise of forgiveness that is for you. No matter how far you walk away from God, you are not out of his reach. No matter how far you walk away from God, Jesus' calling of Matthew confirms that you are not without hope of being brought back.
This is Matthew's story. "He knew the Old Testament, he believed in God, he looked for the Messiah, he dropped everything immediately when he met Jesus, and in the joy of his new-found relationship, he embraced the outcasts of his world and introduced them to Jesus."[2]
About 20 years after the resurrection, Matthew wrote his Gospel with a Jewish audience in mind, the same audience he once rejected. He taught and ministered to Jews for many years before being supposedly burned at the stake as a martyr, though there is no clear evidence of his method of execution.
What is clear is that his faith was restored by Jesus. The promise overtook him and it became part of his life. Jesus restores our faith as well and we can be sure that that same promise of hope, salvation and forgiveness surrounds us, so that like Matthew, when we are hungry for something more that this life cannot give us, we can rise up at his calling and we can follow him into the way of everlasting life. To God be the glory, now and always. Amen.[3]


[1] MacArthur, John. Twelve Ordinary Men. Nashville, TN: Thomas Nelson, 2002. Pg. 152.
[2] MacArthur, John. Twelve Ordinary Men. Nashville, TN: Thomas Nelson, 2002. Pg. 156.
[3] Some content from: MacArthur, John. Twelve Ordinary Men. Nashville, TN: Thomas Nelson, 2002.