The Tax Collector

"For I desire mercy, not sacrifice, and acknowledgment of God rather than burnt offerings."  Hosea 6:6

Scripture:  Matthew 9:9-13

Almost the minute the clock strikes midnight on New Year's Day, my mind immediately wanders to what lies ahead.  Now, I am not referring to resolutions, dreams of success, or fear of the unknown.  I am referring to tax season.  That's right, tax season.  The most dreaded time of the year for many American families. 

I completely understand why we pay our taxes and enjoy having well maintained roads, city parks, trash collection, and quality schools in our community; the process of completing my returns in what sets my nerves on edge.  There is always this foreboding feeling that I am forgetting something or that I will enter a figure in incorrectly or that I am missing a deduction.  I definitely do not want to miss out on money that is rightfully mine.

In biblical times, this feeling of dread over tax season was probably multiplied ten fold.  The tax man was one of the most hated of all citizens.  These collectors worked for the Roman government and supported their lush lifestyles by up charging their "patrons."  Many of the Jews already looked upon the Roman government with disdain, especially the Pharisees, and the tax collectors became an instant symbol for everything that was wrong in the world.  They were liars, cheaters, and sinners.

Matthew was one of these tax collectors.  He was one of those liars, cheaters, and sinners.  You may be wondering - is this the same Matthew the gospel is named after?  Yes, it is.  How does a lying, cheating sinner go from this lifestyle to a disciple to a namesake of a gospel in the Holy Book?  The answer is simple.  Matthew had an encounter with the Living God that turned his world upside down.

Jesus made it his prerogative one day to choose Matthew from the crowd.  He must have seen something special in the man that no one else had identified.  Instead of a lengthy discussion about his evil ways, Jesus simply asked Matthew, "Follow me."  They returned to Matthew's home for a night of feasting and discussion,  Matthew was able to let down his guard and release his shame.  By making this choice, Matthew was giving up his job, his income, and his powerful status in the community.

Jesus met Matthew on his level and treated him like a person, not a sinner.  Reputations were put aside so that even the gravest of sinners could form a relationship with the true God.  This action was so powerful that other "sinners" came to the house and experienced the power of Christ's healing.  The Pharisees, Jewish holy men, could not stand that thought of this unlikely "Messiah" having the power to change lives in this way.  They tried to embarrass Jesus, but He simply ignored their trap and reminded them that all who sin are in need of a Savior.

Adult Reflections

• Our reputations are probably one of our most guarded "possessions."  Have you ever let your reputation stand in the way of serving others?
• Is there an area of shame in your life that is holding you back from having a true encounter with Jesus?
• This passage illustrates that all of God's creation is in need of healing and redemption.  Do you find yourself shying away from helping those in society that are obviously sinful?  What actions can you take to reach out to others in the community?

Teenage Reflections:

• Reputations are very important in middle and high school.  Discuss with your child the perception they have of their reputation and the reputation of others.  Do they find themselves hiding their beliefs in school to avoid being seen a certain way by their peers?
• Jesus saw something in Matthew that many others did not.  How can you learn to look past others outward appearance to see their inner needs? 
• Depending on your situation, this may be a good time to promote self-esteem.  What are some positive characteristics in your child that you see that others may not?

Elementary Reflections:

• Review the basic points of the passage with your child making sure they understand that Matthew was acting badly, Jesus loved him anyway, Matthew listened to Jesus, and they he changed his behavior.
• Ask you child to recall a time that they acted badly.  Did they follow Matthew's example of listening to correction and changing their behavior.  If no, why not?  What makes it hard for us to change?
• Is there someone that your child is afraid of - a bully, a homeless person, etc.?  Talk about this situation and how meeting Jesus could change that person's life.  Take time tonight to pray for that person.

Preschool Reflections:

• Take time to review the basic points of the story with your child as listed above in the elementary school section.  We tell our son that Matthew was the "tax man" as this is much easier to say and understand than "tax collector."
• Keep it simple.  Tell your child how Jesus helps us to stop doing bad things.  You can use this opportunity to talk about listening to adults.  We have been practicing this skill by playing a fun "I Spy" game where we verbally give our son instruction on an item to find in the room.