Matthew (Levi) – The Tax Collector

Publican

• bought tax franchises from the Roman Emperor

• could keep any overage they collected• used strong arm thugs• they were…

TRAITORS

Publicans

• Same rank as prostitutes. (MATT 21:32)• Luke 18:10-14– Parable of Tax Collector and the Pharisee– vs. 13 “But the tax collector, STANDING FAR OFF!”

• Jewish Talmud taught:it is righteous to lie and deceive a tax collector because that was what a professional extortioner deserved

• Matthew was a JEW!

The Call TO Matthew

• His gospel quotes the OT 99 times– More than Mark, Luke, and John combined– Quotes from the Law, Psalms, and Prophets

• Heard about Jesus• Only occasion where we see Matthew alone– Matthew 9:9– Luke 5:27-32

The Call TO Matthew

• Matthew 9:9 “As Jesus passed on from there, he saw a man called Matthew sitting at the tax booth, and he said to him, “Follow me.”

• Luke 5:28 “and leaving everything, he rose and followed him.”– Lucrative career– All he knew

• Jesus changed Matthew

The Call OF Matthew

• Luke 5:29-30– Made him a great feast in his house– invited tax collectors– THEY WERE ALL HE KNEW, THEY WERE HIS

ASSOCIATES

Who are you calling?

• Who are your associates?• What is the purpose of your friendships?

• Be a friend to Jesus by introducing a friend to Jesus!