Matthew: Tax Collector Lesson 7 Series

A. INTRODUCTION: THE MAN

1. Name: his original name Levi. Jesus saw Levi, son of Alphaeus sitting at the tax office … “follow Me” (Mark 2:14). Later used name Matthew meaning “gift of Jehovah.” The names of the twelve apostles … Matthew, the tax collector” (Matthew 10:2-3).

2. Tax collector:

a. Kept records.

b. Dealt with all from rich businessmen to the poor.

c. Knew several languages (Hebrew, Greek, Latin, Aramaic).

d. Accumulated wealth.

e. Political connection.

3. Matthew obeyed. “He (Jesus ) saw Levi … sitting at the tax office … ‘follow Me’… he arose and followed” (Mark 2:14). Why immediately?

a. He heard about Jesus.

b. He was not happy in his occupation.

4. Hated:

a. A tax collector could demand his percent and enforce it.

b. Considered traitor.

c. Not kept Jewish laws. “How it is He (Jesus ) eats and drinks with tax collectors and sinners” (mark 2:15).

5. Outward repentance. “ Now it happened, as He (Jesus) was dining in Levi’s house, that many tax collectors and sinners also sat together with Jesus and His disciples” (Mark 2:15).

6. Immediate obedience and immediate evangelism. “He (Jesus) was dining in Levi’s house” (Mark 2:15).

7. Jesus’ message. “Those who are well have no need of a physician, but those who are sick” (Matthew 9:12). Jesus reached the upper crust, i.e., the rich like Nicodemus, to the despicable, like Matthew, to lower women taken in adultery.

B. TEN PRINCIPLES LEARNED FROM MATTHEW

1. The Gratitude Principle. Gratitude is the least remembered of all virtues, but the acid test of character. Matthew evangelized his friends.

2. The Obvious Obedience Principle. The best way to obey Jesus is to follow Him.

3. The Concern Principle. Matthew demonstrated his concern for his friends by inviting them to a banquet with Jesus.

4. The Instant Obedience Principle. The best expression of obedience in instant obedience.

5. The Useability Principle. God uses His followers according to their useability. Matthew evangelized his business partners.

6. The Testimony Principle the best way to evangelize is to introduce Jesus to your friends and fellow workers.

7. The Repentance-New Start Principle. The best way to follow Jesus is to invite Him to your home when you tell everyone about your new start in life.

8. The ministry built on your spiritual gifts and abilities. Matthew was trained in keeping records, languages, and dealing with high-ranking people. He will be used to write a gospel record of Jesus that describes the Savior as King.

9. Changed his name from Levi (to join) to Matthew (gift of Jehovah) as a testimony of how God changed him from businessman to minister.

10. The wisdom of Jesus in calling all types of people as disciples/apostles so His ministry could reach all types of people.

If you have never really accepted Jesus as your personal Savior, would you do it right now? Do not delay or put it off. If you would like to receive Christ by faith, pray this simple prayer in your heart:

Dear Lord, I acknowledge that I am a sinner. I believe Jesus died for my sins on the cross, and rose again the third day. I repent of my sins. By faith I receive the Lord Jesus as my Savior. You promised to save me, and I believe You, because You are God and cannot lie. I believe right now that the Lord Jesus is my personal Savior, and that all my sins are forgiven through His precious blood. I thank You, dear Lord, for saving me. In Jesus’ name, Amen.

If you prayed that prayer, God heard you and saved you. I personally want to welcome you to the family of God and rejoice with you.

Dr. Towns’ email is eltowns@liberty.edu.

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