The Twelve Disciples of Our Lord Part 4: Matthew - The One Who Was a Tax Collector

God Chooses the Unlikely

Jesus sees differently than we do. He looks beyond outward appearances and sees the potential of what could be. In 1 Samuel 16:7, we're told, "The Lord does not see as man sees, for man looks at the outward appearance, but the Lord looks at the heart."

Consider the story of Michelangelo and the marble block. For decades, this flawed piece of marble was rejected and abandoned. Other sculptors had given up on it, calling it too flawed. But Michelangelo saw beyond the limitations. He saw a masterpiece. He carved what we now know as David—one of the greatest works of art ever created.

In the same way, Jesus looked at Matthew and saw what nobody else saw. He didn't see Matthew's failures, his past, or his mistakes. Jesus sees through the lens of the cross. We are not damaged goods. When we put our trust in Christ, we become a new creation. The old has passed away, and all things have become new.

Who Was Matthew?

Matthew was a tax collector—perhaps the most despised person in Jewish society. Tax collectors in those days were employed by Rome to extract taxes from their own people. The system was corrupt: they would collect Rome's fixed amount, then keep whatever extra they could squeeze out. There was no oversight, no accountability. Tax collectors became wealthy by exploiting their own countrymen.

Because of this, they were hated with a passion. They were lumped together with murderers and thieves. The religious authorities even created a loophole allowing people to lie to tax collectors. They were canceled from Jewish life—not allowed in the synagogue or temple. If Matthew had appeared in his high school yearbook, the superlative would have been: "Most likely to burn in hell."

Yet this is exactly the person Jesus went out of his way to reach. Why? Because Jesus came to seek and save the lost. He wasn't looking for the righteous; he was looking for those in desperate need.

Beyond the facade, beyond the money, beyond the lifestyle—Jesus saw something different in Matthew. He saw a humble heart. God isn't looking for big heads with big mouths and big pockets. He is looking for big, humble hearts.

God Changes the Unlikely

When Jesus said to Matthew, "Follow me," something revolutionary happened. Verse 28 tells us: "He left all, rose up, and followed him."

Of all the disciples, Matthew's decision was probably the most radical. When Peter and Andrew, James and John left their fishing boats, they could have gone back—and some of them did, after the resurrection. But Matthew walked away from everything. This was his livelihood. This was his entire livelihood, all his possessions, all the wealth he had accumulated.

Why did he leave it all? Because he realized it was vanity. All the money in the world had left him thirsting for something deeper. Being hated by everyone grinds you down over time. Matthew was full in his bank account but running on empty in the places that matter most.

Then Jesus invited him to be part of something bigger than himself. In that culture, when a rabbi selected you as a disciple, it was a tremendous honor. People would drop everything to follow. For Matthew, this was a second chance. Many scholars believe Matthew came from a priestly line—his Hebrew name was Levi, and the name Matthew means "gift from God." He had been destined to serve God, but somewhere along the way, he lost his footing and followed after the riches of this world.

But Jesus gave him a second chance. And Matthew responded with complete trust. He didn't ask where they were going or what the plan was. He simply heard "Follow me" and went. That's the kind of trust we should have when Jesus calls. We don't need to know all the details; we just need to follow.

God Uses the Unlikely

Matthew's transformation happened quickly. He immediately gathered his friends—the only people he knew, who were just as broken and despised as he was—and threw a great feast. He wanted everyone he knew to meet Jesus.

Matthew didn't need any formal evangelism training. He did the only thing he knew: he threw a party and made Jesus the guest of honor. The people at that feast were tax collectors, sinners, and outcasts—the kind of crowd you'd never expect to see dining with a rabbi.

The religious leaders were scandalized. "Why does he eat and drink with tax collectors and sinners?" they demanded.

Jesus answered: "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."

Living Like Jesus

Matthew became passionate for Jesus, and when you're passionate for Jesus, you become passionate about the things Jesus cares about. Jesus is passionate about people. So Matthew created a platform for Jesus to meet people who desperately needed him.

This is what it means to follow Jesus today. We need to be willing to go where the greatest need is. Jesus had his eyes on the hurting, the marginalized, those pushed aside by society. He always included those whom society excluded. He brought in those the establishment would push out.

The church should not be a country club for the blessed. The church is an emergency room for sinners. If we're going to be like Jesus and care about what Jesus cares about, we need to be willing to go after people everyone else is scared to approach.

Here's a sobering statistic: within two years of giving their lives to Jesus, many Christians have no non-Christian friends. How will we reach lost people if we don't know any? We become isolated in our own church community.

Jesus calls us to be fishers of men, not keepers of the aquarium. We need to go out and reach people. Don't shelter yourself from the world around you, but don't be foolish either. Be wise, but understand that there are people in your life who need Jesus, and you are the person God has placed there to reach them.

You don't need to be an expert. You don't need to have it all figured out. You don't need to be qualified. God doesn't call the qualified; he qualifies those whom he calls. What you need to do is show people kindness, show them love, have real conversation with them, and then simply invite them: "Hey, I'd like to invite you to church."

That's it. Your job is to plant the seed. Someone else may water it. But it is God who brings forth the increase. You never know what God is doing in someone's heart. You can never underestimate it. Just show up with what you've got and let God do what only God can do.

You Are God's Masterpiece

Perhaps you're here today and you feel like you're a Matthew. You feel far from God. You feel like you've made decisions that have taken you a million miles away from him.

Let me tell you: you are just one decision away from him. You're one decision away from being transformed. God doesn't label you by your worst chapter. That's just the door that leads to your greatest chapter. Your greatest mess can become your greatest message.

Matthew went from being a despised tax collector to being the author of one of the four gospels. That same pen he used to record taxes became the pen that wrote the Gospel of Matthew. God took his skill, his brokenness, his past, and transformed it into something powerful.

You are God's workmanship, created in Christ Jesus for good works. You are his masterpiece in progress. His divine poetic statement. All you need to do is put yourself in the hands of the Artist, the Sculptor, and say: "God, I'm going to follow you no matter what. I'm not going to hold onto anything. God, I want to be used by you."

An Invitation

If you're here today and you want a relationship with Jesus, I want to give you that opportunity. By raising your hand and praying with me, you're saying, "God, I need you. I want to turn away from my old life and turn toward you. I want to know that if I die today, I'm going to heaven. I want to live my life for your purposes."

God loves you, and he has great plans for your life. All you have to do is say yes to him.