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. [Matthew 9:9 (NLT)]
Although Mark and Luke call him Levi, there is no doubt that Levi and Matthew are the same man. He may have had two names, as did John Mark or was known by two different names as were Peter (Simon), Thomas (Didymus), Jude (Thaddeus), and Nathanael (Bartholomew). It simply may be that, like the Apostle Paul (Saul), he was known both by his Greek name of Matthew as well as his Hebrew one of Levi.
When considering how Jesus can change a life, I think of Matthew as the poster boy for rebirth and change! It’s in Capernaum that we first meet the man who would become the writer of the gospel bearing his name. Sitting in his tax booth, he is known as Levi the tax collector. In 1st century Judah, tax collectors (called publicans) were the lowest of the low and fiercely hated by their countrymen. Acting as revenue agents for Rome, Jewish tax collectors were considered collaborators. Since they could demand more than what was required, they also were thought of as thieves! Some even accepted bribes from rich businessmen to overtax their competitors and drive them out of business. Their decisions were backed up by Roman soldiers and the people were at their mercy.
Jewish philosopher Philo of Alexandria (c. 15 BC-50 AD) vividly described why Jews hated their countrymen who became publicans. Philo explained that the Romans “deliberately choose as tax collectors men who are absolutely ruthless and savage, and give them the means of satisfying their greed. These people…leave undone no cruelty of any kind and recognize no equity or gentleness…as they collect the taxes they spread confusion and chaos everywhere. They exact money not only from people’s property but also from their bodies by means of personal injuries, assault and completely unheard of forms of torture.”
Even though the Torah prohibited borrowing, lending, or being a party to a transaction that involved charging another Jew interest, a favorite device of the tax-collectors was to advance money to people unable to pay their tax and charge exorbitant interest. The publican became a loan shark and the tax became a private debt to him, which may explain Philo’s mention of the injuries they inflicted.
While none of us like the internal revenue, put in the context of 1st century Judah, we can understand why publicans were despised in Jesus’ day. The Babylonian Talmud ranked them alongside “murderers and robbers.” Tax collectors weren’t allowed to exchange their money at the Temple treasury and were excommunicated from the synagogues. The rabbis taught that tax collectors were disqualified witnesses in court, society outcasts, and disgraces to their own family. They even considered it lawful for a Jew to lie in almost any conceivable way to avoid paying the tax collector! It’s no wonder that the religious leaders were outraged by Jesus’ association with publicans.
Nevertheless, in spite of (or because of) Matthew’s unsavory reputation and unpopularity, Jesus called the publican to follow Him and that’s exactly what the tax man did! This was such a scandal that the 2nd-century anti-Christian philosopher Celsus actually used the fact that Jesus had “scum” like Matthew among his disciples as evidence against His divinity.
We don’t know if Matthew was as evil as some tax collectors; at the same time, we can’t reconcile his choice of career with being upstanding and righteous before meeting Jesus! While we’d love to know why he so readily deserted his tax booth, we don’t. We do know that by abandoning his business to follow Jesus, Matthew gave up wealth, job security, and his few friends and co-workers. The disciples who’d been fishermen could always return to fishing if following Jesus didn’t work out for them but Matthew had no Plan B. If he returned to Capernaum, he would be jobless and penniless. Already a pariah in the community, the publican couldn’t expect a warm welcome home from the people he once exploited! When Matthew recorded Jesus’ words about releasing our grasp on earthly things, losing our old lives, and picking up the cross, he knew exactly what our Lord meant by those words.
Jesus says, “Follow me!” to everyone. Are we as willing as Matthew to do just that?
When the people of Israel demanded a king, Samuel cautioned them about the price they would pay. In spite of his warnings, they wanted a king and got the taxation that came with the government they wanted. Even without a king, government continues to reach its hand into our pockets and today is the deadline for filing our 2021 income taxes! We actually got three extra days this year because Emancipation Day, a public holiday in the District of Columbia, fell on the 15th. Security, protection, administration, infrastructure, and a legal system all come at a cost and taxes are the price we pay for the government we have chosen.
Before going grocery shopping, smart shoppers take an inventory of their cupboards to see what is missing. That’s fine when going to market, but it’s not a wise policy when we assess our lives. It’s far too easy to spend time thinking about what we don’t have instead of being thankful for what we actually do possess.
When I came across this revised version of the 23rd Psalm, I was sure it was written by a cynic as a way of mocking God, Christianity, and many of today’s popular evangelists. Imagine my surprise when I learned that it was written in all seriousness by Charles Fillmore, the founder of Unity, a church within the New Thought movement. The “revised” psalm was published in Fillmore’s book Prosperity in 1938. Although we may associate the beginnings of prosperity or “health and wealth” theology with televangelists like Jimmy Swaggart and Jim and Tammy Bakker in the 1970s, the movement began in the late 19th century. Sadly, in one form or another, it still is preached today.
What do you hope to find tucked into your Christmas stocking or deposited under the tree Christmas morning? From the above words, it’s easy to think God is promising something like Christmas morning every day. Although He promises to hear and answer our prayers, let’s remember that He’s not so specific as to how He’ll answer them.
Devotions of the Heart 