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Summary: So many people today feel like they exist more than they live, thinking that everything in this world is against them and that no one cares. Matthew, the tax collector, is just such a case. It turned out that Jesus had a plan for him, and for you as well.

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Jesus' compassion for people is evident as we progress through this Gospel. This display of Divine love is recorded by Matthew and Luke as well. The Lord Jesus is not the exclusive property of any group or man- made religious system. Nobody can mold Him into one particular behavior to suit a personal worldview or have Him fit in with the elite. He breaks all the bonds of the world's attempts to redefine Him as someone who focuses solely on loving people without being loving enough to rebuke their sins and faults before God and repent. He rightfully condemned those who revered formality and ritual over the need for righteousness.

In Chapter 2, verses 1-12, we rejoice with the man who had been healed of his paralysis and redeemed by the touch and word of the Lord Jesus. After celebrating and praising God for such a wonderful encounter, Jesus continued to teach the crowds. Some were hungry for the true word of God, while others curiously hung around, eager to get in on what they saw as an interesting but passing scene. He headed toward the shore of the Sea of Galilee and the city of Capernaum, a center of commerce and activity in this small corner of the vast Roman Empire.

The Empire at that time was an economic, political, and militaristic powerhouse that held sway over the western part of Europe, North Africa, and the area of Eastern Europe known as the Balkans, near what is now Russia. The economy ran on trade, exchange, commerce, and taxes like any nation that wishes to prosper and remain in a position of influence and strength. The Scriptures tell of men whose job it was to collect taxes for both Caesar and the local authorities such as Herod Antipas, who ruled at Rome's pleasure over the Galilee region. It was not so much a pleasant job as it was lucrative for both Rome and the collectors who did not care if the citizens liked them or not. They set up their stalls at major roads, ports, city gates, and customs areas and placed taxes on everything from weights to axles and every form of commerce, often at rates higher than Rome ordinarily expected. The collectors would overcharge and keep that portion of the collection for themselves. The government didn't care, just as long as they received what was legally due them.

It was bad enough for Roman citizens who took it upon themselves to do this job and risk being a social outcast with no friends except for the other tax collectors and general "riff-raff" of the society such as prostitutes and petty criminals. It was even worse for Jewish men who decided to work for Caesar and collect revenue. Any Jewish man who chose this life was immediately cast out of every synagogue and made to stay away from their fellow Jews, as they were now seen as traitors, working with the hated Roman occupiers of what had been the ancient kingdom of Israel. A stray mongrel received more compassion than did a tax collector in Judea. This was the situation in which a Jewish tax collector named Levi found himself at that time. He was rich and lived the life of decadence and luxury because of his work, but at what cost?

Riches buy neither happiness or contentment. All the money in the world will not buy someone real friends, love, authentic companionship, or get them closer to God if they believe in Him at all (Psalm 62:10; Proverbs 28:20; Isaiah 2:7; Matthew 19:23; Mark 4:19; 1 Timothy 6:9). The richest people in history still die without a single thin dime in their hands, and if they die without Christ, all the wealth of creation will not get them out of hell when the day of judgment arrives (Matt. 25:41; Revelation 20:11-15). So, here is Levi, also known as Matthew, sitting at his usual spot on the road ready for another day and inwardly bracing himself for the vitriol, hatred, cursing, and anger that he will face as he gets what is due the Emperor Tiberius Caesar. This day, something within his hardened heart cracks, and for the first time in a long while, he begins to wonder if all this trouble to get wealthy is worth it. He probably misses the family he turned on to chase riches and was disowned as a result. He sees families with children and inwardly grieves what he has missed for the love of money. God's mercy is now showing him that this life he had chosen was going to end and a new road would open for him. It came in the form of the Teacher from Galilee, who was going down the road telling the people about the love of God and His expectations and opening up the Scriptures to them in a way that the stodgy Pharisees had never done.

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