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The Attitude  

Imagine living in a world in which we have been taken over by a very oppressive government. (Some of you may be saying that we are already there!) I’m talking about some foreign power coming in and taking over, removing our freedoms, and keeping order through whatever violent means deemed necessary. They not only control and limit your every movement, but they also exact a steep tax on you to fund their oppression.  

Now imagine that those who collect the taxes are not members of the this wicked government but instead are your fellow citizens. These are the people who you thought were on your side but now are willing to collect taxes for this oppressive government. What’s even worse is they care so little for you and the suffering people around you. Not only do they collect the taxes, but they also collect extra for themselves. If you don’t pay them, they will take it by force.  

How would you feel about such individuals? Would you think of them as traitors? You might consider these selfish greedy people to be the scum of the earth. It wouldn’t take much for your heart to fill with bitterness and hatred towards such a person.  

This is the situation we find when we consider tax collectors in the New Testament. They worked for the  Roman government in a very dishonest and greedy way. They are often mentioned, using the phrase, “tax collectors and sinners.” (Mat. 9:11; Luke 15:1) They were thought to be on the same level as a prostitute (Mat. 21:31-32). When Jesus would call for us to love our enemies he pointed out that even the tax collectors loved those who loved them (Mat. 5:46). When giving instructions on how the church should deal with someone who won’t repent of sin he said, “let him be to you as a Gentile and a tax collector.” (Mat. 18:17)The attitude of the time was one of hatred and avoidance of tax collectors. A good person would never associate with someone so sinful and corrupt.  

With all this in mind, isn’t it astounding that Jesus was called, “a friend of tax collectors and sinners!” (Mat. 11:19) In fact, we read in Matthew 9:9 that Jesus called a tax collector named Matthew (or Levi) to be one of his twelve apostles. Jesus was willing to break down the barriers of sin that had been set up by the tax collectors themselves. He also broke down the barriers of culture that kept the “righteous” from interacting with the “sinner.”  

Read Matthew 9:9-13

The Call  

We begin by noticing the simple, yet powerful, words that Jesus spoke to Matthew while at his tax booth: “follow me.” Matthew’s response is just as profound as Christ’s words: He rises, leaves everything, and follows Jesus.  

Now, we don’t exactly know what Matthew knew about Jesus. We do know that at this point Jesus was well known to most people. Both his teachings and his miraculous works had earned him great fame. Matthew was probably aware of this. Maybe Matthew even heard Jesus teaching or witnessed a miracle while sitting at his tax booth. While we can only speculate on these points, one thing is certain: Jesus was willing to do what no other Rabbi or teacher would do. He was willing to call this tax collector to be a disciple and follow him.  

Matthew proceeds to throw a party in his own house (Luke 6:29) in honor of Jesus. It is described as a great feast to which not only Jesus and his disciples are invited but also a large number of “tax collectors and sinners.” Jesus not only attends the feast but reclines at table with them. Jesus shows that he genuinely cares for and loves these people that were avoided by all other “good people.”

The Accusation  

Are we surprised then, when we hear the accusation that is thrown at Jesus in verse 11: “why does he eat with tax collectors and sinners?” This is not the only time that Jesus is confronted with such a complaint. In Luke 15:1-2 we read of the grumbling that comes from the scribes and the Pharisees in regards to Jesus eating with them. In Luke 7:39 a Pharisee named Simon is indignant because Jesus allows a “sinner” to touch him.  

You see, for the religious leaders of the day, Jesus had fallen into the trap of “guilt by association.” In their minds there were two types of people: righteous and sinner. The sinners were not considered worthy to befriend those who were righteous and the righteous should not stoop down to the level of the sinner. Jesus was breaking their barriers.

I wonder at times if we fall into this deceptive way of thinking. We might consider ourselves superior to those who are obviously engaged in sinful and destructive lifestyles. We may look down on those who are caught in sin instead of trying to help them out. We may find ourselves only befriending those who are like us and avoiding those who have too many “problems.” We may judge people saying that they would never obey the gospel because of their sin.  

I have to confess that on one such occasion this attitude reared it’s ugly head in my life. I had a couple that I only slightly knew that I thought of sharing my faith with. As I contemplated speaking to them I thought, “they probably wouldn’t be interested. After all they are living together while unmarried, their choices in entertainment are far from wholesome, and they quite enjoy going out and getting drunk. They would probably never repent of such sins and follow Jesus.” I am ashamed to tell you that those thoughts kept me from proclaiming God’s Word as I should’ve. I pray that God would forgive me.  

The Response

What if Jesus had allowed himself to think this way? If Jesus had simply dismissed Matthew based on his perception of tax collectors, then Matthew would have never been saved. Jesus would not have had Matthew as a disciple and our Bibles would be one book shorter! Praise God that Jesus did not allow these barriers to keep him from calling tax collectors to himself!

Notice the powerful response of Jesus in verse 12-13. Jesus does not ostracize the “sinners” and push them away. Neither does he condone their behavior. Rather, Jesus points out God’s amazing love for the sinner and the tax collector while also proclaiming the need for repentance. In another gospel account it explicitly says that Jesus came to call sinners to repentance(Luke 5:32).  

The Pharisees’ big problem was not that Jesus was calling people to repent, but that he was calling these people to repent. They thought that they were the righteous and these people are the sinners. If anyone should be called by the Messiah it should be them. They thought, “we are the ones who are healthy and good, these people are sick and bad, what would God want with them?”

Jesus’ words are so perfect, “Those who are well have no need of a physician, but those who are sick. I have not come to call the righteous but sinners to repentance.” (Luke 5:31–32) Jesus over and over again affirmed that God loves and wants to save ALL PEOPLE. Jesus did not come for the righteous (or for those who think themselves righteous) but for the sinner. The physician is needed by those who are sick, not those who are well.  

Imagine a person in terrible health. They are very overweight, they have no strength and no energy. Though they eat plenty of food, their body is lacking many vital nutrients. Diabetes is a problem, and they are at very high risk of things like heart attack and stroke. Though this person has some desire to get better, they never seem to make any progress towards better health. Along comes a great doctor who begins to find the right medications for this individual. Their diabetes is under control. Their blood pressure is within a normal range. The doctor works with this person to help them develop the right fitness and diet plan. It takes time but, after a couple of years and hard work, this person is the picture of good health.  

Now imagine the person, who couldn’t get better on their own, looks in the mirror and says, “I am so glad I did this on my own.” We would think them crazy for forgetting about the doctor. This was the attitude of the Pharisees. They felt they had arrived at a place of righteousness and they no longer needed the grace of God.  

The point of this story is that we are all “tax collectors and sinners” and we all need the great physician. The minute we start thinking that we’re “righteous” and others are “sinners” is the minute we create barriers that Jesus died to destroy. Read Luke 18:9-14. Which person would receive the mercy of God? Which person will you be?