The Tax Collector’s Heart

Luke 5: 27-30

“27 After this he went out and saw a tax collector named Levi, sitting at the tax booth; and he said to him, “Follow me.” 28 And he got up, left everything, and followed him.

29 Then Levi gave a great banquet for him in his house; and there was a large crowd of tax collectors and others sitting at the table with them. 30 The Pharisees and their scribes were complaining to his disciples, saying, “Why do you eat and drink with tax collectors and sinners?” 

The tax collectors were the most hated people in Roman dominated Palestine.  The tax collector collected the money that the Romans needed to resupply and feed the very armies that oppressed them and because of this the tax collectors were regarded as traitors.

Not only this, but the tax collector was given a lot of leeway by Rome in the collection of taxes.  As long as Rome was given its share, they did not care how much over this amount the tax collector kept for himself.  And so, the tax collectors were also regarded as thieves.

We are not told why Jesus selected Matthew, but it was a decision that raised eyebrows and the concerns of the religious and non-religious alike.  And, in looking upon Matthew, they saw only a sinner who should be shunned.

Jesus, on the other hand, saw Matthew’s heart.

“Jesus answered, “Those who are well have no need of a physician, but those who are sick; I have come to call not the righteous but sinners to repentance.” 

(Luke 5:31-32)

May the love of Christ be with you,

Rev. Eric Lanier (Retired)