In chapter 9 of Matthew’s Gospel,  Matthew recounts his own call from Jesus to become a disciple. Matthew was the name Jesus gave him. Until he became one of Jesus’s disciples, he was called Levi. And he was at his place of work in the tax office. The Jewish people did not like those among their number who became tax collectors. They viewed these people as sinners and collaborators with the Romans against their own people. Tax collectors had the force of the Roman soldiers behind them to force the people to pay the taxes, but not only that, they were considered to be extortioners because they were allowed to keep any money they over-collected. Consequently, most if not all tax collectors over-charged on purpose to line their own pockets.

The call from Jesus gave Levi Matthew the opportunity to literally turn his life around. When he was a tax collector he was busy taking but Jesus was calling him to a work that was essentially giving.

Jesus said to him “Follow Me” and he did. He left his desk, taking nothing but his pen. Jesus called him and the only thing he took from his trade was the pen this trade had taught him to use; a skill he then used to compose his Gospel of Jesus’s teachings.

There is archaeological evidence that fish taken from the Sea of Galilee were taxed. So Jesus took as His disciple the taxman that may have taken money from Peter, James, and John and the other fishermen among the disciples. Certainly, initially, it would have been difficult for them to accept each other. Yet, in one way, Levi made more of a sacrifice than some of the other disciples. Peter, James, and John could easily go back to their fishing business, but it would be practically impossible for Levi to go back to tax collecting.

Jesus sat at the table in the house, and many tax collectors and sinners came and sat down with Him. This context suggests that this was a gathering of Matthew’s friends and former business associates. Possibly, Jesus took advantage of Matthew’s decision to also reach those whom he knew.

And so the disciples were asked, “Why does your Teacher eat with tax collectors and sinners?”  The answer to this question was simple, because Jesus is the friend of sinners. As Paul wrote in Romans 5:8 “But God demonstrates His own love toward us, in that while we were still sinners, Christ died for us”.

We are fortunate that God calls sinners and not just saintly people. Jesus came to benefit those who understood their inherent need for Him. Yet the proud who see no need for Jesus do not benefit.

Jesus quoted Hosea 6:6, “I desire mercy and not sacrifice”. In Hosea’s day, God’s people were still good at bringing sacrifice, but they had abandoned mercy because they gave up the knowledge of God and truth. God would rather have right hearts, full of truth and mercy than sacrifice.

These words are more striking when we remember that they were addressed to the teachers of men. This rebuke showed that they did not know God, and Jesus bade them go and learn the meaning of their own Scriptures. These “teachers of men” thought they knew everything already, and the rebuke made them angry.

This event illustrates Jesus’s mission to seek and save the lost, calling them to repentance and a new life.