Who's Your Favorite Tax Collector?

²⁷ After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth.

“Follow me,” Jesus said to him, ²⁸ and Levi got up, left everything and followed him.

²⁹ Then Levi held a great banquet for Jesus at his house,

 and a large crowd of tax collectors and others were eating with them.

³⁰ But the Pharisees and the teachers of the law who belonged to their sect complained to his disciples,

“Why do you eat and drink with tax collectors and sinners?”

³¹ Jesus answered them, “It is not the healthy who need a doctor, but the sick."

Luke 5:27-31

Have you ever stopped to wonder about the man named Levi? I mean here's a Jewish guy who grew up somewhere in Galilee and actually chose to turn on his own people and become a tax collector.

When I try to picture Levi, I'll be honest... my image isn't pretty. I picture him as a small, stocky, unattractive man who has a chip on his shoulder. I mean how else could he demand taxes from his own neighbors and childhood friends? And not only on a daily basis, but even on the Sabbath!? A day when you're not even supposed to work! Greed is a word that quickly comes to mind.

You see tax collectors worked for the Roman government. Their job was to set up their tables and measuring scales in a strategic location - most likely by the city gates. Whatever was brought in or taken out of the city was weighed and taxed. This was how travelers would pay their import/export duties. However, tax collectors were famous for demanding more than what was due. Why? Because it was an easy way to stuff their own pockets, and no one could say or do anything about it.

The Jews hated the fact that they had to give their hard earned money to this "Gentile" Roman government, but to make matters worse, it was one of their own demanding their cash! For this very reason, the teachers of the law lumped tax collectors together with other "bad" sinners like prostitutes, and drunkards.

Although tax collectors were well known and rightfully hated, they sure knew how to stick together. I guess it would make sense. Who else would want to hang out with these thieves? Who else could possibly see anything good in these wicked, selfish, greedy and hard-hearted men?

Who other than Jesus.

The Bible says that Jesus saw Levi at his booth, called him to follow, and that Levi immediately left everything to do so. Note that it was a HUGE no-no to leave his table, and yet despite the threat of death he still did it!! One thing's for sure - the man had guts.

However, I'm still convinced that there had to have been more communicated between Jesus and Levi for him to do so. Clearly Jesus reached something deep inside of Levi. Who knows? Maybe Jesus saw the wounded little boy still hiding inside - the one who desperately wanted his father's love but could never achieve it. The one who would "never amount to anything." No matter what it was, all it took was one, solitary connection with the eyes of his Savior for something to awaken inside of Levi. Maybe... finally... that small, fragile boy had found his home.

What I love the most about Levi, is what he does next. He throws a party for Jesus and invites all of his "sinner" cronies to the feast. I can just about hear him saying,"Come meet this man named Jesus. He'll change your whole life!"

Word quickly gets around about this banquet and (of course) the religious leaders show up. Immediately they complain to Jesus's disciples about what He's doing. "Why is Jesus dining with those people?" they whine. But rather than His disciples responding, Jesus gets up to answer their question. Here's my take on what He says... "This is so not about you, Pharisees! Because you think you're righteous you won't repent anyway! But these men will...  These men refused to follow your laws, but they'll follow Me. My LOVE brings LIFE, but your legalism kills."

And Jesus was right. His Love changed the life of the ever-despised Levi. So much so that Levi changed his name to Matthew, wrote the Gospel book of Matthew (a book written and dedicated to his people, the Jews) and gave his life as a martyr for Christ.

Only LOVE could drive a man to do these things. The love of a Savior who's love brings LIFE!