MATTHEW—THE TAX COLLECTOR

Friends - yet some of them if it were not for Jesus would have not only not have been friends would have hated each other. Here is the two that would have been the case. Matthew and Simon..

We have already looked at the life's of some of the apostles, Peter, Andrew, James 3 of them, John the beloved, Philip and Bartholomew now we look at Matthew that like the others we really don’t know a lot about.

Matthew, of course, is the author of the Gospel that bears his name. For that reason, we might expect to have a lot of detail about this man and his character. But the fact of the matter is that we know very little about Matthew. The only thing we know for sure is he was a humble, self-effacing man who kept himself almost completely in the background throughout his lengthy account of Jesus’ life and ministry. In his entire Gospel he mentions his own name only two times. (Once is where he records his call, and the other is when he lists all twelve apostles.)

Name

He is called by his Jewish name, “Levi the son of Alphaeus,” in Mark 2:14. Luke refers to him as “Levi” in Luke 5:27–29, and as “Matthew” when he lists the Twelve in Luke 6:15 and Acts 1:13.

Matthew 9:9 9 As Jesus passed on from there, He saw a man named Matthew sitting at the tax office. And He said to him, “Follow Me.” So he arose and followed Him.

Mark 2:14 14 As He passed by, He saw Levi the son of Alphaeus sitting at the tax office. And He said to him, “Follow Me.” So he arose and followed Him.

Luke 5:27-32 27 After these things He went out and saw a tax collector named Levi, sitting at the tax office. And He said to him, “Follow Me.” 28 So he left all, rose up, and followed Him. ( what happened next I will deal with in a moment.. )

The two names,,

Levi - Jewish Hebrew name , from the tribe of Levi. This was a common Jewish name.

Matthew - His Greek Name , meaning "Gift of God" It is quite conceivable that a Jewish employee of Roman government would go by a Greek name at work, and continue to use such a name when, later in life, he was involved in evangelical work among people of different race and cultures…………….

We are also told that he was the son of Alphaeus by Marks Gospel. This would make him a brother of James the less and Simon and also a relative by marriage of Jesus. 1

Matthew is ‘the son (or brother) of Alphaeus’ (Mark 2:14) and thus perhaps the brother of James (not James the brother of John and son of Zebedee), also one of the Twelve (Matt. 10:3; Mark 3:18; Luke 6:15; Acts 1:13).2

MAT´THEW ( ; contraction of Mattathias, “gift of Jehovah”). The son of a certain Alphaeus, surnamed Levi (Mark 2:14; Luke 5:27). It is not known whether his father was the same as the Alphaeus named as the father of James the Less, but he was probably another.3 profession - Tax Collecting

Matthew was a publicani (whence the title publican in some translations), a man who served occupying Rome against his own people as a collector of taxes. By the nature of his position, his first loyalty had to be to Rome. Nationals of a country or province occupied by Rome could buy franchises that entitled them to levy certain taxes on the populace and on travelers. A franchise required collecting a specified amount of taxes for Rome and allowed anything collected beyond that figure to be kept as personal profit. Because his power of taxation was virtually unlimited and was enforced by the Roman military, the owner of a tax franchise in effect had a license for extortion. For those reasons the publicani were understandably considered traitors by their own people and were usually even more despised than Roman officials or soldiers.

The Talmud felt that tax collectors (Sanhedrin 25b) were disqualified from becoming judges or witnesses since they were no better than robbers.

Many tax collectors would accept bribes from the wealthy to reduce and falsify their taxes and would then exact proportionately more from the middle and lower classes, making themselves hated still more. They amassed great fortunes under the authority of the oppressor and at the expense of their own countrymen.

Most Jews believed that the only proper government over them was a theocracy-the rule of God through His appointed leaders such as they experienced under Moses, the judges, and the Jewish monarchy. Because they considered any foreign rule over them to

1 The Twelve, the lives of the apostles after Calvary - C. Bernard Ruffin 2Achtemier, Paul J., Th.D., Harper’s Bible Dictionary, (San Francisco: Harper and Row, Publishers, Inc.) 1985. 3Unger, Merrill F., The New Unger’s Bible Dictionary, (Chicago, IL: The Moody Bible Institute of Chicago) 1998, c1988. be illicit, they considered taxation by any such government as both unjust and unholy. Taxation by Rome was therefore not only extortive but also made them compromise both their patriotism and their religion. It was those convictions that prompted the Pharisees to ask Jesus if it was proper to pay taxes to Caesar (Matt. 22:17). For Jesus to have answered yes would in their minds have marked Him both as a traitor and a reprobate.

The noted Jewish scholar Alfred Edersheim reports that a Jewish publicani was barred from the synagogue and was forbidden to have any religious or social contact with his fellow Jews. He was ranked with the unclean animals, which a devout Jew would not so much as touch. He was in the class of swine, and because he was held to be a traitor and a congenital liar, he was ranked with robbers and murderers and was forbidden to give testimony in any Jewish court.

Edersheim states that there were two categories of publicani. The first, whom the Jews called gabbai, collected general taxes, which included those on land and other property, those on income, and those referred to as poll, or registration, taxes. The basic land tax (the amount paid to Rome) was a tenth of one’s grain and a fifth of one’s fruit and wine. Income tax amounted to one percent of one’s earnings, and the amount of the poll tax varied.

The second type of tax collector was called a mokhes, who collected a wide variety of use taxes-taxes similar to our import duties, tollway fees, boat docking fees, business license fees, and the like. The mokhes had almost unlimited latitude in their taxing powers and could attach a tax to virtually any article or activity. They could, for instance, levy a tax on a person’s boat, on the fish he caught with it, and on the dock where he unloaded it. They could tax a traveler’s donkey, his slaves and servants, and his goods. They had authority to open private letters to see if a taxable business of some sort might be related to the correspondence.

There were two kinds of mokhes. One kind, called the great mokhes, hired other men to collect taxes for them and, by virtue of partial anonymity, protected at least some of their reputation among their fellow countrymen. The other kind, called small mokhes, did their own assessing and collecting and therefore were in constant contact with members of the community as well as with all travelers who passed their way. The gabbai were despised, the great mokhes were more despised, and the small mokhes were despised most.

Matthew was obviously a small mokhes, because he himself was sitting in the tax office as Jesus passed through the outskirts of Capernaum. It was to that man, the most despised of the despicable, to whom Jesus said, Follow Me! It was clear to early readers of Matthew’s gospel, as it was clear to those who witnessed this amazing encounter, that Jesus extended His forgiveness even to the outcasts of society.

Although we are given no details of any words Matthew may have uttered in reply to Jesus’ call, it seems evident from the context that he had been under deep conviction of sin and spiritual need. Because of Jesus’ considerable teaching and miracle working in the region around Capernaum. Matthew would have been well acquainted with His ministry, whether or not he had personally listened to Jesus preach or seen Him perform a miracle. And although he did not seek Jesus out as did the centurion (Matt. 8:5) and the paralytic (9:2), Matthew seems to have been yearning for the forgiveness that the perverted system of Judaism told him he could never have. Therefore, when the Lord called him, he immediately rose, and followed Him.

Because of his modesty, Matthew does not mention the fact, but Luke tells us that the moment Jesus called him, Matthew “left everything behind, and rose and began to follow Him” (Luke 5:28). That simple call by Jesus was more than enough reason for Matthew to turn his back on everything he was and possessed. Because of his position as an agent of Rome, he knew that once he forsook his post he would never be able to return to it. He knew the cost and willingly paid it. Of all the disciples, Matthew doubtlessly made the greatest sacrifice of material possessions; yet he himself makes no mention of it. He felt with Paul that “whatever things were gain to me, those things I have counted as loss for the sake of Christ” (Phil. 3:7).

When a person is truly converted, he cannot leave his old life fast enough. His old habits, standards, and practices no longer appeal to him and he gladly longs to leave them behind. Edersheim says of Matthew, “He said not a word, for his soul was in the speechless surprise of unexpected grace.” Far from being depressed about what he left behind, his heart overflowed with joy. He lost a career but gained a destroy, lost his material possessions but gained a spiritual fortune, lost his temporal security but gained eternal life.

In one of her loveliest poems Amy Carmichael wrote,

I hear Him call, “Come, follow”;

That was all!

My gold grew dim.

My heart went after Him.

I rose and followed,

That was all.

Would you not follow,

If you heard Him call?

Like many new converts, Matthew’s first thought was to tell his friends about the Savior. He was so overwhelmed that he threw a banquet to present Jesus to his friends-all of whom, as tax-gatherers and sinners, were social and religious outcasts. We learn from Mark (2:15) and Luke (5:29) that the banquet was in Matthew’s own house, another fact that he modestly omits in his own account.

The tax-gatherers no doubt included the local gabbai of Capernaum and perhaps even some fellow mokhes from neighboring communities. The sinners doubtlessly included robbers, murderers, drunkards, prostitutes, and other irreligious and ungodly people. They were the riffraff of the area and must have been intrigued and touched by the prospect of dining with Jesus, whom they knew to be a teacher of righteousness, and His disciples.

It was probably because of this banquet that Jesus first gained the reputation among His opponents as “a gluttonous man and a drunkard, a friend of tax-gatherers and sinners” (Matt. 11:19; cf. Luke 15:2). Most religious Jews, and especially the proud and self-righteous scribes and Pharisees, could not conceive of any Jew socializing with such a group of sinners unless he were one of their own kind.

The Jews of Jesus’ day used the term harnartōloi (sinners) almost as a technical term for people who had no concern or respect either for the Mosaic law or rabbinic traditions. They were looked on as the vilest and most wretched and worthless of all people. Yet it was some of these that Jesus and His disciples joined at the banquet in Matthew’s house.

Matthew’s response to Jesus’ call was immediate and positive, and his sincerity was evidenced by his eagerness to share his new faith and his new Master. In a similar way, the genuine faith of Zaccheus, another despised and wealthy tax-gatherer, was evidenced by his voluntary determination to share half his possessions with the poor and to repay four times whatever he had defrauded anyone (Luke 19:8).

We are not told what the group of tax-gatherers and sinners thought of Jesus either before or after the meal, but their response to Him was at least positive enough to eat with Him and listen to Him. The main point of the incident, however-and what most offended the Pharisees-was not that the tax-gatherers and sinners were willing to associate with Jesus but that Jesus was willing to associate with them. 4

We paying out taxes, this is tax season. We all wait until the last minute to pay our taxes, there is always a line at the post office to get it postmarked in time. We think we have it hard in taxes, in bible times tax's were a huge pressure on families and a source of hatred toward the government. Remember the

The Herodians came to Jesus……

cf. confer (Lat.), compare 4MacArthur, J. (1989). Matthew. Chicago: Moody Press.

HERODIANS — a Jewish political party who sympathized with (Mark 3:6; 12:13; Matt, 22:16; Luke 20:20) the Herodian rulers in their general policy of government, and in the social customs which they introduced from Rome. They were at one with the Sadducees in holding the duty of submission to Rome, and of supporting the Herods on the throne. (Comp. Mark 8:15; Matt. 16:6.) 5

Matthew 22:15-22 Then the Pharisees went and plotted how they might entangle Him in His talk. 16 And they sent to Him their disciples with the Herodians, saying, “Teacher, we know that You are true, and teach the way of God in truth; nor do You care about anyone, for You do not regard the person of men. 17 Tell us, therefore, what do You think? Is it lawful to pay taxes to Caesar, or not?” 18 But Jesus perceived their wickedness, and said, “Why do you test Me, you hypocrites? 19 Show Me the tax money.” So they brought Him a denarius. 20 And He said to them, “Whose image and inscription is this?” 21 They said to Him, “Caesar’s.” And He said to them, “Render therefore to Caesar the things that are Caesar’s, and to God the things that are God’s.” 22 When they had heard these words, they marveled, and left Him and went their way.

Thinking they would catch him up, they thought there were in a win , win situation. If he says that yes pay your taxes the people will hate him the more, if no they will turn him in .. well he answered them in a way they could not tip him up.. notice the tax rate.

TAX COLLECTOR

The system consisted of two categories of taxes. First, there were stated taxes: There was a poll tax which all men ages 14 to 65 and women 12 to 65 had to pay simply for the reason of being alive. There was a ground tax which required one tenth of all grain and one fifth of all wine and oil produced. In some places, the Romans also exacted a tax on fish. Very possibly this was done in Capernaum where the fishing industry was so vital. Finally, there was an income tax which was one per cent of one’s annual income.

In these stated taxes there was not much room for extortion. But in the second area of taxes, duties, there was ample opportunity for abuse. The people paid separate taxes for using roads and docking in harbors. There was a sales tax on certain items, as well as import and export duties. A tax was even paid on a cart; in fact, each wheel was taxed!

5Easton, M. (1996, c1897). Easton's Bible dictionary. Oak Harbor, WA: Logos Research Systems, Inc. The system fostered exploitation by the arbitrary power of the tax gatherers. They could stop anyone on the road, make him or her unpack their bundles, and charge just about anything they wanted. If the person could not pay, the tax collectors sometimes would offer to loan money at an exorbitant rate, thus pulling the people further into their greedy hands. They were trained extortionists. Quite naturally, they attracted a criminal element of thugs and enforcers—the scum of society. So rare was honesty in the profession that a Roman writer said he once saw a monument to an honest tax collector!

The Jewish tax collectors were easily the most hated men in Hebrew society. They were considered to be despicable vermin. They were not only hated for their extortion, but also because they were the lackeys of the Romans—much as the French hated Nazi collaborators during World War II. These Jews could not serve as a judge or a witness in a court session and were excommunicated from the synagogues. They were the lowest of the lowest! All this made Jesus’ dealing with Levi, the tax collector, remarkable. We want to examine for our own selves Christ’s revolutionary social practices in these verses in Mark’s Gospel. They will tell us how he relates to us, and how we ought to relate to the world.6

Then you had tithing on top of this……. %23- Tithe

%50 of income going to these two..

They were heavily taxed and hated it …

Taxes

Custom

Custom, or toll, was a Roman tax that was gathered by collectors who were known as publicans. They were commonly stationed at key locations such as city gates and along busy public roads.

The ancient publicans, apart from holding a traditionally unpopular job, were strongly disliked because they were often dishonest, extorting money from the Jews who had no recourse before their Roman rulers Publicans were often considered as among the lowest of society, but as so often was the case, Jesus Christ always welcomed, and forgave, the repentant:

6Hughes, R. Kent, Preaching the Word: Mark—Jesus, Servant and Savior, (Westchester, IL: Crossway Books) 1997. "And as He sat at table in the house, behold, many tax collectors and sinners came and sat down with Jesus and His disciples. And when the Pharisees saw this, they said to His disciples, "Why does your teacher eat with tax collectors and sinners?" But when He heard it, He said, "Those who are well have no need of a physician, but those who are sick." (Matthew 9:10-12 RSV)

"Jesus said to them, "Truly, I say to you, the tax collectors and the harlots go into the kingdom of God before you. For John came to you in the way of righteousness, and you did not believe him, but the tax collectors and the harlots believed him; and even when you saw it, you did not afterward repent and believe him." (Matthew 21:31-32 RSV)

Federal income tax, state income tax, local income tax, sales tax, property tax, personal property tax, capital gains tax - the list could go on and on. Statistics show that in the United States, April 15th, tax day, is one of the most stressful days of the year. The Internal Revenue Service is probably the most despised government organization. Similarly, tax collectors were not thought highly of in Bible times (Matthew 11:19; 21:31-32; Luke 3:12-13).

As much as we hate taxes, as much as the tax system is corrupt and unfair, as much as there are far better things our money could go towards - the Bible commands, yes commands us to pay our taxes. Romans 13:1-7 makes it clear that we are to submit ourselves to the government. The only instance in which we are allowed to disobey the government is when it tells us to do something the Bible forbids. The Bible does not forbid paying taxes. In fact, the Bible encourages us to pay taxes. Therefore, we must submit to God and His Word - and pay our taxes.

The most frequent objection to paying taxes is that the money is being misused by the government or even used for evil purposes by the government. That, however, is not our concern. When Jesus said, "Give to Caesar..." the Roman government was by no means a righteous government. When Paul instructed us to pay taxes, Nero, the most evil Roman emperor in history, was the head of the government. We are to pay our taxes even when the government is not God-honoring.

We are free to take every tax deduction that is both legal and honest. We do not have to pay the maximum amount of taxes possible. If the government allows you a tax break - take it. If there is a legal way you can shelter some of your money from being taxed - shelter it. By all means, take the deduction for your children, your mortgage, your moving expenses, etc., etc. Again, feel free to take every legal and honest opportunity to reduce your tax burden. Illegal and/or dishonest methods must be rejected. Romans 13:2 reminds us, "Consequently, he who rebels against the authority is rebelling against what God has instituted, and those who do so will bring judgment on themselves."

Sitting at the receipt of custom," "at the place of toll." Toll house, or custom house, for the collection of the taxes on fish, or duties on the merchandise which passed along the great roads to Jerusalem, Tyre, and Damascus, and the East, which centered at Capernaum.

Cicero speaks of the toll houses erected by the publicans, "at the approaches to bridges, at the termination of roads, or in the harbors," for the convenience of collection.

It is common in Oriental towns to find, just inside of the gateway at the entrance to the town, a sentinel standing on guard before a large open room, in which is seated the collector of the public revenue in company with other public officials. The invariable coffeehouse is close at hand, so that the civilities of life can be exchanged, and all kinds of business can be here discussed and bargains ratified, and, with the help of the official scribes near at hand, the legal documents can be drawn up, and duly signed, sealed, witnessed, and exchanged between the contracting parties.

It was call Telonion, "toll house," because the collection of the revenue was the most important business there transacted. The same name is still used. The traveler, on landing at any Greek port, is usually conducted to the modern day version of the Telonion for luggage inspection. These publicans were more like our customhouse officers, than the publicans in the time of Jesus, who collected for the government the general taxes of the people. Still there was abundant opportunity for making money by fraud and oppression, as is sadly true in government today.

Publicans

Our word "publican" comes from the Latin publicani, those who gathered the publicum, or public state revenue. Roman knights were usually at the head of this work, but farmed out the collection of the taxes to under officers, who, in the New Testament, are termed publicans. These were usually the lowest and worst class of the native population, since no others world assume a task so hateful. They were required to pay over to their superiors the exorbitant sum fixed by the law, and depended for their profit on what they could make by fraud and extortion. They often overcharged, brought false charges of smuggling to extort hush money, seized upon property in case of dispute and held it until their levy was paid, forbade the farmer to reap his standing crops until they had wrung from him all that his penury could produce. They were universally feared, hated, and despised throughout the empire.

Among the Jews there were still stronger reasons for hating and despising them; for they seemed to be traitors to the Jews as a nation, traitors to their cause and hopes, traitors to God and the true religion. They, as employees of heathen, could not keep the Sabbath, or the Jewish feasts. They were working for the enemies and oppressors of the Jews.

Matthew the Publican He was probably of that class of publicans belonging to the toll-gathers, employees of the custom house; disreputable, indeed, but not as much as the tax-gatherers, and he was not necessarily dishonest. He would be in circumstances which would enable him to help many an oppressed Jew. He would be in great temptation because his occupation was one which in general was followed by bad men, in wicked ways, and which therefore threw a shadow of suspicion on every one engaged in it. Moreover the pressure on him to do as the others must have been very great, for those who want to do wrong hated a companion who by doing right is a perpetual reproof and awakener of conscience.

The late Dr. Fred Walker (Professor of Bible, Lipscomb University) in describing Matthew, said, "Do not think that Christ would have called a bad or corrupt publican -- much less that a bad or corrupt publican would have obeyed the call. That which is lost He comes to save -- yes, but not that which is defiantly going the way he has forbidden. There are no defalcations from Levi's chest, no oppressions in his tax gathering, but a true merchant of Venice, uprightest and gentlest of the merchant race."

------When this tax collector responded to the call , he did what many of us did, he went and told his friend..

Luke 5:27-32

27 After these things He went out and saw a tax collector named Levi, sitting at the tax office. And He said to him, “Follow Me.” 28 So he left all, rose up, and followed Him. 29

------Then Levi gave Him a great feast in his own house. And there were a great number of tax collectors and others who sat down with them. ------

Luke reveals that this was actually an enormous banquet that Matthew himself held at his own house in Jesus’ honor. It seems he invited a large number of his fellow tax collectors and various other kinds of scoundrels and social outcasts to meet Jesus. As we saw in the case of Philip and Andrew, Matthew’s first impulse after following Jesus was to bring his closest friends and introduce them to the Savior. He was so thrilled to have found the Messiah that he wanted to introduce Jesus to everyone he knew. So he held a large banquet in Jesus’ honor and invited them all.

Luke records what happened on that occasion: “Then Levi gave Him a great feast in his own house. And there were a great number of tax collectors and others who sat down with them. And their scribes and the Pharisees complained against His disciples, saying, ‘Why do You eat and drink with tax collectors and sinners?’ Jesus answered and said to them, ‘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 5:29–32). Why did Matthew invite tax gatherers and other lowlifes? Because they were the only kind of people he knew. They were the only ones who would associate with a man like Matthew. He didn’t know any of the social elite well enough to invite them to his house. He was a tax collector, and tax collectors were on the same level socially as harlots (Matthew 21:32). For a Jewish man like Matthew to be a tax collector was even worse. His occupation made him a traitor to the nation, a social pariah, the rankest of the rank. He would also have been a religious outcast, forbidden to enter any synagogue.

Therefore Matthew’s only friends were the riffraff of society—petty criminals, hoodlums, prostitutes, and their ilk. They were the ones he invited to his house to meet Jesus. Jesus and the apostles, according to Matthew’s own account, gladly came and ate with such people.

------30 And their scribes and the Pharisees complained against His disciples, saying, “Why do You eat and drink with tax collectors and sinners?” ------

In the parallel account ..

11 And when the Pharisees saw it, they said to His disciples, “Why does your Teacher eat with tax collectors and sinners?” we can be so safe within the walls of this church…. Yet that is not were Jesus was, he was there in the middle of them…. Not a stained Glass but in with those that needed him, those that here open to him…… to the hurting….. REMEMBER WHERE HE DIED on a hill so all could see, between two thieves, solders at his feet gambling… the common people where there. That is what he was all about………

That is a tremendous answer. You don’t call for the doctor when everybody is well. It’s when you are sick that you want the doctor to come over. The Lord Jesus said that He hadn’t come to call the righteous, but to call sinners. The reason He said that, actually, was because there were only sinners there. There was only one kind of folk there that day. There was no righteous person there, by any means, but the Pharisees thought they were! 7

------

7J. Vernon McGee, Thru the Bible commentary [computer file], electronic ed., Logos Library System, (Nashville: Thomas Nelson) 1997, c1981 by J. Vernon McGee. 31 Jesus answered and said to them, “Those who are well have no need of a physician, but those who are sick. 32 I have not come to call the righteous, but sinners, to repentance.” ------

Of course, the people of the religious establishment were outraged and scandalized. They wasted no time voicing their criticism to the disciples. But Jesus replied by saying sick people are the very ones who need a physician. He had not come to call the self- righteous, but sinners, to repentance. In other words, there was nothing He could do for the religious elite as long as they insisted on keeping up their pious, hypocritical veneer. But people like Matthew who were prepared to confess their sin could be forgiven and redeemed.

It is interesting to note that three tax collectors are specifically mentioned in the Gospels, and each one of them found forgiveness. There was Zaccheus, in Luke 19:2–10; the publican mentioned in the parable of Luke 18:10–14; and Matthew. Furthermore, Luke 15:1 says that “all the tax collectors and the sinners drew near to Him to hear Him.” Luke 7:29 says after Jesus commended John the Baptist’s ministry, that “when all the people heard Him, even the tax collectors justified God, having been baptized with the baptism of John.” Jesus admonished the religious leaders with these words: “Assuredly, I say to you that tax collectors and harlots enter the kingdom of God before you. For John came to you in the way of righteousness, and you did not believe him; but tax collectors and harlots believed him; and when you saw it, you did not afterward relent and believe him” (Matthew 21:31–32).

The parable of the publican and the sinner in Luke 18:10–14 might well have been based on an actual incident. Jesus said,

Two men went up to the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood and prayed thus with himself, “God, I thank You that I am not like other men; extortioners, unjust, adulterers, or even as this tax collector. I fast twice a week; I give tithes of all that I possess.” And the tax collector, standing afar off, would not so much as raise his eyes to heaven, but beat his breast, saying, “God, be merciful to me a sinner!” I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself will be humbled, and he who humbles himself will be exalted.

Notice that the tax collector stood “afar off.” He had to. He would not have been permitted past the court of the Gentiles in the temple. In fact, tax collectors had to keep their distance from any group, because they were so hated. The Jewish Talmud taught that it was righteous to lie and deceive a tax collector, because that was what a professional extortioner deserved.

------They were self-righteous- they are going to get the point of want he is saying……

Jesus did not consider these people “rejects,” even though they had been excommunicated by the religious leaders. Matthew’s friends were patients who needed a physician, and Jesus was that Physician. We have already seen that sin may be compared to sickness and forgiveness to having your health restored. Now we see that our Saviour may be compared to a physician: He comes to us in our need; He makes a perfect diagnosis; He provides a final and complete cure; and He pays the bill! What a physician! 8

------He saw something in Matthew, just as He see something in you.. the world may look on and say PASS but not God..

Centuries ago a number of workmen were seen dragging a great marble block into the city of Florence, Italy. It had come from the famous marble quarries of Carrara, and was intended to be made into a statue of a great Old Testament prophet. But it contained imperfections, and when the great sculptor Donatello saw it, he refused it at once. So there it lay in the cathedral yard, a useless block. One day another sculptor caught sight of the flawed block. But as he examined it, there rose in his mind something of immense beauty, and he resolved to sculpt it. For two years the artist worked feverishly on the work of art. Finally, on January 25, 1504, the greatest artists of the day assembled to see what he had made of the despised and rejected block. Among them were Botticelli, Leonardo da Vinci, and Pietro Perugino, the teacher of Raphael. As the veil dropped to the floor, the statue was met with a chorus of praise. It was a masterpiece! The succeeding centuries have confirmed that judgment. Michelangelo’s David is one of the greatest works of art the world has ever known.

Christ saw in the flawed life of Levi (tax collector) a Matthew (writer and evangelist). He still sees men and women with his consummate artist’s eye today. We all know..

Ephesians 2:8-9 For by grace you have been saved through faith, and that not of yourselves; it is the gift of God, 9 not of works, lest anyone should boast.

------

Ephesians 2:10 10 For we are His workmanship, created in Christ Jesus for good works, which God prepared beforehand that we should walk in them.

8Wiersbe, Warren W., The Bible Exposition Commentary, (Wheaton, IL: Victor Books) 1997. 4161 { poy’-ay-mah} from 4160; TDNT - 6:458,895; n n

AV - thing that is made 1, workmanship 1; 2

GK - 4473

1) that which has been made 2) a work 2a) of the works of God as creator 9 this is where we get our word Poem……..

He sees in us what no one else sees.

And he chisels away at our life, people chisels away ..

Levi’s life was revolutionized. So he decided to sponsor a reception in Jesus’ honor, Mark 2:15 15 Now it happened, as He was dining in Levi’s house, that many tax collectors and sinners also sat together with Jesus and His disciples; for there were many, and they followed Him.

Why the reception? Obviously, to honor Christ. That is the natural reflex of the soul which has received his touch, as we see from Genesis to Revelation. Also, this was a spontaneous celebration of Levi’s new life.

Jesus was certainly all for this, for he described the prodigal’s father as saying,

Luke 15:32 32 ‘It was right that we should make merry and be glad, for your brother was dead and is alive again, and was lost and is found.’ ”

Levi also threw the party to share Christ with his friends. Luke says it was a “great banquet” (5:29), and our text says “many” were there. Levi evidently had a big place, and it was packed out. The guests were “tax collectors and ‘sinners’”—”sinners” being a technical term for people who the Pharisees felt were inferior because they had no

9Enhanced Strong’s Lexicon, (Oak Harbor, WA: Logos Research Systems, Inc.) 1995. interest in scribal tradition. They were especially despised because they did not eat their food in a state of ceremonial cleanness. These “sinners” even consorted with Gentiles. They were the off scouring of Capernaum—despised, social pariahs. And there reclined pure Jesus in their midst—eating, drinking, and conversing with these lawless, materialistic compromisers10

We really don’t know much beyond this, what we do know about Matthew is that he wrote the Gospel account..

------THE GOSPEL

We already talked some about the difference between the Gospel account when we looked at the life of John the beloved. Remember there is what is called the Synoptic Gospel..

Matthew, Mark and Luke are usually known as the Synoptic Gospels. Synoptic comes from two Greek words which mean to see together and literally means able to be seen together. The reason for than name is this. These three gospels each give an account of the same events in Jesus’ life. There are in each of them additions and omissions; but broadly speaking their material is the same and their arrangement is the same. It is therefore possible to set them down in parallel columns, and so to compare the one with the other.

he captures Jesus the King, he gives a lengthy genealogy, why is that there, Matthew records the legal side, if even extend to David the royal side, Solomon the royal side, Matthew that tax collector, one that would show that Jesus Christ is the messiah the one that the Jews are waiting for, and he spends much time showing that this is in fulfillment of this, very interesting, Matthew says often in taking to a Jews young man I pleaded with him to read the gospel of Matthew for that was the reason it was written Genealogy Abraham Legal line, deal with what Jesus said, written tot he Jews, key word is Fulfilled some 38 times, 50 direct citation to the Old testament, 75 times he mentions the Old Testament, .

Jesus fulfilled 300 prophecies concerning his first coming.. focus on what Jesus taught

10Hughes, R. Kent, Preaching the Word: Mark—Jesus, Servant and Savior, (Westchester, IL: Crossway Books) 1997. Matthew is a bridge-builder, spanning the gap between the Old Testament promises and the New Testament promises. How? By quoting the Old Testament constantly, much more than the other Gospel writers.

• In Matthew’s Gospel, the Old Testament is quoted or alluded to 129 times.

• “The kingdom of heaven,” a phrase used only by Matthew, is seen 32 times.

• The phrase, “that it might be fulfilled,” used only by Matthew, appears 9 times.

• The phrase, “that which was spoken,” in reference to the Old Testament, is used 14 times, only by Matthew.

What’s Matthew doing? He’s constantly drawing upon the Old Testament prophets and relating them to their fulfillment in a Person—Messiah—Jesus Christ. Matthew’s Gospel was written primarily, though not exclusively, for the Jews.

------HIS DEATH

Of Matthew's subsequent career we have only inaccurate or legendary data. St. Irenæus tells us that Matthew preached the Gospel among the Hebrews, St. Clement of Alexandria claiming that he did this for fifteen years, and Eusebius maintains that, before going into other countries, he gave them his Gospel in the mother tongue. Ancient writers are not as one as to the countries evangelized by Matthew, but almost all mention Ethiopia to the south of the Caspian Sea (not Ethiopia in Africa), and some Persia and the kingdom of the Parthians, Macedonia, and Syria. According to Heracleon, who is quoted by Clement of Alexandria, Matthew did not die a martyr, but this opinion conflicts with all other ancient testimony. Let us add, however, that the account of his martyrdom in the apocryphal Greek writings entitled "Martyrium S. Matthæi in Ponto" and published by Bonnet, "Acta apostolorum apocrypha" (Leipzig, 1898), is absolutely devoid of historic value. Lipsius holds that this "Martyrium S. Matthæi", which contains traces of Gnosticism, must have been published in the third century. There is a disagreement as to the place of St. Matthew's martyrdom and the kind of torture inflicted on him, therefore it is not known whether he was burned, stoned, or beheaded. The Roman Martyrology simply says: "S. Matthæi, qui in Æthiopia prædicans martyrium passus est". Various writings that are now considered apocryphal, have been attributed to St. Matthew. In the "Evangelia apocrypha" (Leipzig, 1876), Tischendorf reproduced a Latin document entitled: "De Ortu beatæ Mariæ et infantia Salvatoris", supposedly written in Hebrew by St. Matthew the Evangelist, and translated into Latin by Jerome, the priest. It is an abridged adaptation of the "Protoevangelium" of St. James, which was a Greek apocryphal of the second century. This pseudo-Matthew dates from the middle or the end of the sixth century. The Latin Church celebrates the feast of St. Matthew on 21 September, and the Greek Church on 16 November. St. Matthew is represented under the symbol of a winged man, carrying in his hand a lance as a characteristic emblem.

We know that Matthew wrote his Gospel with a Jewish audience in mind. Tradition says he ministered to the Jews both in Israel and abroad for many years before being martyred for his faith. There is no reliable record of how he was put to death, but the earliest traditions indicate he was burned at the stake. Thus this man who walked away from a lucrative career without ever giving it a second thought remained willing to give his all for Christ to the very end.

So we have Matthew the Tax collector, in Contrast we have Simon the Zealot …..

Simon the Zealot

The next name given in Luke 6:15 is “Simon called the Zealot.” In Matthew 10:4 and Mark 3:18, he is called “Simon the Cananite.” That is not a reference to the land of Canaan or the village of Cana. It comes from the Hebrew root qanna, which means “to be zealous.”

Mark 3:18 (NKJV) 18 Andrew, Philip, Bartholomew, Matthew, Thomas, James the son of Alphaeus, Thaddaeus, Simon the Cananite;

2581 Καναναῖος, Κανανίτης [Kananites /kan·an·ee·tace/] n pr m. Of Aramaic origin, cf 7067; GK 2831 and 2832; Two occurrences; AV translates as “Canaanite” twice. 1 the surname of apostle Simon, otherwise known as “Simon Zelotes”. Additional Information: Canaanite = “zealous”. 1

“Simon the Zealot” is often cited as Simon the Cananaean which risks one’s mistaking the nickname as a place name (e.g., Cana or Canaan). “Cananaean” renders a Greek qan˒ānā˒, meaning “zeal” or Zealot ,קנאנא transliteration (Καναναῖον) of the Aramaic (Klostermann, 35). Therefore, Luke appropriately has “Simon the Zealot” (Luke 6:15; Acts 1:13).2

The name of Simon occurs in all the passages of the Gospel and Acts, in which a list of the Apostles is given. To distinguish him from St. Peter he is called (Matthew 10:4; Mark

n n: noun or neuter pr pr: proper or pronoun m m: masculine GK Goodrick-Kohlenberger AV Authorized Version 1Strong, J. (1996). The exhaustive concordance of the Bible : Showing every word of the test of the common English version of the canonical books, and every occurence of each word in regular order. (electronic ed.) (G2581). Ontario: Woodside Bible Fellowship. e.g. exempli gratia, for example 2Guelich, R. A. (2002). Vol. 34A: Word Biblical Commentary : Mark 1-8:26. Word Biblical Commentary (Page 163). Dallas: Word, Incorporated. 3:18) Kananaios, or Kananites, and Zelotes (Luke 6:15; Acts 1:13). Both surnames have the same signification and are a translation of the Hebrew qana (the Zealous).3

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Zealots

Simon was apparently at one time a member of the political party known as the Zealots. The fact that he bore the title all his life may also suggest that he had a fiery, zealous temperament. But that term in Jesus’ day signified a well-known and widely feared outlaw political sect, and Simon had apparently been a member of that sect.

The historian Josephus described four basic parties among the Jews of that time. The Pharisees were fastidious about the Law; they were the religious fundamentalists of their time. The Sadducees were religious liberals; they denied the supernatural. They were also rich, aristocratic, and powerful. They were in charge of the temple. The Essenes are not mentioned in Scripture at all, but both Josephus and Philo describe them as ascetics and celibates who lived in the desert and devoted their lives to the study of the Law. The fourth group, the Zealots, were more politically minded than any group besides the Herodians. The Zealots hated the Romans, and their goal was to overthrow the Roman occupation. They advanced their agenda primarily through terrorism and surreptitious acts of violence.

The Zealots were extremists in every sense. Like the Pharisees, they interpreted the law literally. Unlike the Pharisees (who were willing to compromise for political reasons), the Zealots were militant, violent outlaws. They believed only God Himself had the right to rule over the Jews. And therefore they believed they were doing God’s work by assassinating Roman soldiers, political leaders, and anyone else who opposed them.

The Zealots were hoping for a Messiah who would lead them in overthrowing the Romans and restore the kingdom to Israel with its Solomonic glory. They were red-hot patriots, ready to die in an instant for what they believed in. Josephus wrote of them:

Of the fourth sect of Jewish philosophy, Judas the Galilean was the author. These men agree in all other things with the Pharisaic notions; but they have an inviolable attachment to liberty, and say that God is to be their only Ruler and Lord. They also do not value dying any kinds of death, nor indeed do they heed the deaths of their relations and friends, nor can any such fear make them call any man lord. And since this immovable resolution of theirs is well known to a great many, I shall speak no further about that matter; nor am I afraid that any thing I have said of them should be disbelieved, but rather fear, that what I have said is beneath the resolution they show when they undergo pain. And it was in Gessius Florus’s time that the nation began to grow mad with this distemper, who was our procurator, and who occasioned the Jews

3 The Catholic Encyclopedia to go wild with it by the abuse of his authority, and to make them revolt from the Romans.1

The revolt Josephus describes “in Gessius Florus’s time” occurred in A.D. 6, when a group of Zealots waged a violent rebellion against a Roman census tax. The Zealots’ leader and founder, also mentioned by Josephus, was Judas the Galilean, who is named in Acts 5:37.

The Zealots were convinced that paying tribute to a pagan king was an act of treason against God. That view found widespread acceptance among people who were already overburdened by Roman taxation. Judas the Galilean seized the opportunity, organized forces, and went on a rampage of murder, plunder, and destruction. From their headquarters in the Galilee region, Judas and his followers carried out guerilla-style warfare and terrorist acts against the Romans. Soon, however, the Romans crushed the rebellion, killed Judas of Galilee, and crucified his sons.

The Zealot party merely went underground. Their acts of terror became more selective and more secretive. As noted in chapter 2, they formed a party of secret assassins called sicarii—“dagger-men”—because of the deadly, curved daggers they carried in the folds of their robes. They would sneak up behind Roman soldiers and politicians and stab them in the back, between the ribs, expertly piercing the heart.

They liked to burn Roman targets in Judea, then retreat to the remote areas of Galilee to hide. As Josephus described them in the quotation cited above, their willingness to suffer any kind of death or endure any amount of pain—including the torture of their own kindred—was well known. The Romans might torture them and kill them, but they could not quench their passion.

Many historians believe that when the Romans sacked Jerusalem under Titus Vespasian in A.D. 70, that terrible holocaust was largely precipitated by the Zealots. During the siege of Rome, after the Roman army had already surrounded the city and cut off supplies, the Zealots actually began killing fellow Jews who wanted to negotiate with Rome to end the siege. They allowed no one to surrender who wanted to save his or her own life. When Titus saw how hopeless the situation was, he destroyed the city, massacring thousands of its inhabitants, and carried off the treasures of the temple. So the Zealots’ blind hatred of Rome and everything Roman ultimately provoked the destruction of their own city. The spirit of their movement was an insane, and ultimately self- destructive, fanaticism.

Josephus suggests that the name Zealots was a misnomer, “as if they were zealous in good undertakings, and were not rather zealous in the worst actions, and extravagant in them beyond the example of others.”2

1 Josephus, Antiquities 18.6 2 Josephus, Wars of the Jews 4.3.9. Simon was one of them. It is interesting that when Matthew and Mark list the Twelve, they list Simon just before Judas Iscariot. When Jesus sent the disciples out two by two in Mark 6:7, it is likely that Simon and Judas Iscariot were a team. They probably both originally followed Christ for similar political reasons. But somewhere along the line, Simon became a genuine believer and was transformed. Judas Iscariot never really believed.

When Jesus did not overthrow Rome, but instead talked of dying, some might have expected Simon to be the betrayer—a man of such deep passion, zeal, and political conviction that he would align himself with terrorists. But that was before He met Jesus.

Of course, as one of the Twelve, Simon also had to associate with Matthew, who was at the opposite end of the political spectrum, collecting taxes for the Roman government. At one point in his life, Simon would probably have gladly killed Matthew. In the end, they became spiritual brethren, working side by side for the same cause—the spread of the gospel—and worshiping the same Lord.

It is amazing that Jesus would select a man like Simon to be an apostle. But he was a man of fierce loyalties, amazing passion, courage, and zeal. Simon had believed the truth and embraced Christ as his Lord. The fiery enthusiasm he once had for Israel was now expressed in his devotion to Christ. 4

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On the opposite end of the political spectrum from the Herodians were those who just as strongly opposed Roman rule over the Jewish people. Known as the Zealots, after the zealous Phinehas of Old Testament fame (Num. 25:11–13), they not only opposed the Romans, they fought against them with all their might. They were guerrilla fighters, attacking and killing Roman soldiers at every opportunity. To some, they were terrorists, and to others, freedom fighters. Founded in 6 A.D. as a result of another unwelcome taxation by the Romans, the Zealots carried the war against the Romans underground with whatever arms they could secure (see Acts 5:37). They eventually led the nation into open armed rebellion against Rome in 66 A.D. The Zealots, however, along with thousands of others, perished in the battles of Gamla and the destructions of Jerusalem (70 A.D.) and Masada (73 A.D.). Barabbas and his two fellow prisoners, who were crucified with Jesus, were undoubtedly also part of the Zealots. Some think that Judas was at least in sympathy with their goals and that this contributed to his decision to betray Jesus when it became evident that the Master did not encourage such extreme political views.

Another Zealot hothead, however, must have seen the light taught by the true Messiah and abandoned his radical ways. He is mentioned in the Scriptures as “Simon the Zealot” (Acts 1:13; Mt. 10:4).

4MacArthur, J. (2002). Twelve ordinary men : How the Master shaped his disciples for greatness, and what He wants to do with you (Page 174). Nashville, TN: W Pub. Group. To these sincere but misguided political warriors of His day, Jesus offered the following words: “Put up again thy sword into its place; for all they that take the sword shall perish with the sword” (Mt. 26:52). And again, “My kingdom is not of this world; if my kingdom were of this world, then would my servants fight, that I should not be delivered to the Jews; but now is my kingdom not from here” (Jn. 18:36). The military failure of the Zealots in the wars with the Romans, compared with the spiritual victory of the gospel, graphically illustrates the superior power of the latter over the former.

Jesus did not allow Himself to get caught up in the political rivalries and temporal conflicts of His contemporaries. He and His message transcended such issues, which were so important to those whose view is only of earthly things. Jesus taught the Herodians—and us—that as citizens of any country, we have a higher obligation to our own King, whose image we bear. If duties to God and “Cæsar” conflict, there is no doubt where our obedience must lie, even if we have to suffer for that choice. On the other hand, He taught the Zealots—and us—that freedom from physical bondage to others does not produce the lasting spiritual freedom so desperately needed by all mankind. “Cæsar” is not our ultimate enemy. As the cartoon character remarked, “We have found the enemy—and he is us!”

By Jesus’ spiritual power, we can conquer our worst enemy: our own sinful hearts. People of faith will continue to search for the ideal balance between faith and politics. However, our faithfulness to Him who is sovereign over all earthly rulers—the King of kings and Lord of lords—will always tip the scales. 5

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There is a legend that assert that 'Simon was one of the shepherds to whom the angles revealed the birth of Christ.6

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Where did he go ?

The Abyssinians accordingly relate that he suffered crucifixion as the Bishop of Jerusalem, after he had preached the Gospel in Samaria. Where he actually preached the Gospel is uncertain. Almost all the lands of the then known world, even as far as Britain, have been mentioned; according to the Greeks, he preached on the Black Sea, in Egypt, Northern Africa, and Britain, while, according to the Latin "Passio Simonis et Judae" -- the author of which was (Lipsius maintains) sufficiently familiar with the history of the Parthian Empire in the first century -- Simon laboured in Persia, and was there martyred

5Israel My Glory : Volume 55 Issue 2. 1999. Bellmawr, NJ: The Friends of Israel Gospel Ministry, Inc. 6 The twelve c. Bernard Ruffin pg. 145 at Suanir. However, Suanir is probably to be sought in Colchis. According to Moses of Chorene, Simon met his death in Weriosphora in Iberia; according to the Georgians, he preached in Colchis. His place of burial is unknown. 7

The only two apostles to die together were St. Simon and St. Jude. For this reason, they are commemorated on a joint feast day in the Roman Catholic, Anglican, and Lutheran denominations of Christendom.8

Concerning his relics our information is as uncertain as concerning his preaching. From Babylon to Rome and Toulouse we find traces of them; at Rome they are venerated under the Altar of the Crucifixion in the Vatican. His usual attribute is the saw, since his body was said to have been sawed to pieces, and more rarely the lance. He is regarded as the patron of tanners. In the Western Church he is venerated together with Jude (Thaddaeus); in the East separately. The Western Church keeps his feast on 28 October; the Greeks and Copts on 10 May.9

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Several early sources say that after the destruction of Jerusalem, Simon took the gospel north and preached in the British Isles10. Like so many of the others, Simon simply disappears from the biblical record. There is no reliable record of what happened to him, but all accounts say he was killed for preaching the gospel. This man who was once willing to kill and be killed for a political agenda within the confines of Judea found a more fruitful cause for which to give his life—in the proclamation of salvation for sinners out of every nation, tongue, and tribe11

7 The Catholic Encyclopedia 8 The twelve c. Bernard Ruffin pg. 144 9 The Catholic Encyclopedia 10 For more about this Legend see Ruffin pg. 147 11 MacArthur 12 ordinary men