He Left Everything Behind, Part 2


Luke 5:27-32

After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth. “Follow me,” Jesus said to him,  and Levi got up, left everything and followed him.

Hello! I’m with the IRS and I’m here to help! 

What is your perception of people who work for the IRS? I don’t know anyone who works for the agency. I’m sure there are many good and kind people there. But I must admit, I don’t have a favorable sense for tax collectors. I know it’s legal, and it’s my obligation to pay my full share, which I have always done. But I don’t always feel good about paying taxes.  

 

The Jewish people have always paid taxes and tithes. I discuss the Jewish obligation for tithes and taxes as well as the freedom of giving under Christ in my book, Wealth, Prosperity and Giving.

 

But, during the time of Christ, when the Romans ruled over the Jewish nation, taxes were a heavy burden for the Jews. The Romans used a system of selling tax-collection franchises. These franchises were purchased by the highest bidder from the Roman Herod, Antipas. At the time of Christ, the system worked something like this: 

 

  • An employed tax-collector would sit in a booth and collect taxes from individuals within his jurisdiction. He would keep a portion and pass on the rest of it to the Tax Franchise owner. 
  • The franchise owner would take a portion and pass on an allocated amount to Herod Antipas. 
  • Herod would take a portion and pass on an allocated amount to Rome.

 

Matthew, the Tax Collector

When Jesus fixed His gaze on Matthew, he was sitting at a tax booth collecting taxes. He was on the front-lines of the tax collecting system. The people could put a face to the burdensome system by looking at Matthew as he sat in the booth.  

Tax collectors were the worst of the worst of the Jewish society. They were the dregs of the society and hated above all others. Most likely, Peter, James and John hated Matthew because his booth was set up near the sea shore where the fisherman fulfilled their vocational duties. 

Matthew was not hidden like the franchise owner. He was in the booth, seen by all, collecting taxes and also, most likely, sending out thugs to collect overdue taxes from the poor. 

Matthew was a Jew, collecting taxes from his fellow Jews, keeping a portion and sending the rest to Rome. He was a sell-out. He was a Judas, of sorts before the term ‘Judas’ was well known. He extorted from his people in order to pay the Romans and pockets a hefty sum himself. 

 

What Jesus Saw

Jesus fixed his gaze on Matthew. Jesus didn’t see the face of a selfish and greedy tax collector. He didn’t see Matthew for who he had been. He saw him for who he would be. He saw Matthew as a beloved follower and disciple.  

 

When Jesus looks at you, who does He see?

 

He saw Matthew preaching the gospel with wisdom and boldness as His ascension to heaven. He saw Matthew researching and writing the gospel account of Jesus. Interesting that the gospel of Matthew is primarily directed toward a Jewish audience. Matthew wrote words of life to the people whom he previously swindled and extorted. 

Wow! Jesus sees us not for how we have sinned and acted in the past, but instead in Christ; clean, pure and useful to Him for His glory. When Jesus fixed His gaze on Matthew, He saw the simple faith of a wretched sinner. He saw the fullness of God’s grace covering him with forgiveness and mercy. Our past does not equal the future. My beloved Pastor, who is loved by many and faithfully preaches the Word of God weekly, verse-by-verse, is a former addict; alcohol and meth. His past is his past. It’s part of his story and it’s not forgotten. But it no longer defines him. His ‘now’ is that he is loved by God and useful to Him. When Jesus is involved, past results are not indicative of future results. Jesus changes everything! 

 

When Jesus reaches in and releases the power of His grace and mercy into the heart of a sinner, no matter how bad the person is, all that is needed is a simple call to follow. Jesus said, FOLLOW ME! And left everything behind, and got up and began to follow Him. 

 

Father, the stories you have given us in the Bible are amazing. Matthew’s story is the story of redemption that you have also written in our lives. Our stories are not stories of how we pulled ourselves up and transformed our own lives. Our stories are all about YOU; and how You changed us from the inside out. Thank you for writing the stories of Redemption in our lives. Thank you that You have caused us to be born again and made us new creations, in Christ. We are forever grateful. Amen!