So faith comes through hearing, and hearing through the word of Christ.  Romans 10:17

The Tax Man: Life Lessons from Levi

April 7, 2024   /   Graceway Community Church

THE TAX MAN: Life Lessons from Levi

Introduction: Today we are back in our series, The Chosen. Life Lessons from the people Jesus chose to follow Him.

We have looked at Andrew, the brother of Peter who modeled the beauty of a Saint behind the Scenes, and Peter, the Mouth Behind the Movement, whose faith is worthy of emulating. (A man with the gall to ask Jesus to walk in the realm of the miraculous).

This morning, we are going to get up close and personal Levi also known as Matthew the taxman. (Matthew 9:9-13, Mark 2:13-17, Luke 5:27-32, Acts 1:12-14)

 “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, and Levi got up, left everything and followed him.

 Then Levi held a great banquet for Jesus at his house, and a large crowd of tax collectors and others were eating with them.  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?”

 Jesus answered them, “It is not the healthy who need a doctor, but the sick.  I have not come to call the righteous, but sinners to repentance.Luke 5:27-32

 When Jesus heard that, He said to them, “Those who are well have no need of a physician, but those who are sick.  But go and learn what this means: ‘I desire mercy and not sacrifice.’ For I did not come to call the righteous, but sinners, to repentance.” Matthew 9:12-13

Transition: If Levi was here today, I think he would share three life lessons in regard to being a follower of Jesus.

1.  JESUS THE MOST OF CHARACTERS.

  • Levi was a perfect candidate for the calling of Jesus.  Check out the Apostle’s viewpoint on who God chooses to be his followers:

  For the message of the cross is foolishness to those who are perishing, but to us who are being saved it is the power of God.  For it is written:

“I will destroy the wisdom of the wise;
    the intelligence of the intelligent I will frustrate.”

 Where is the wise person? Where is the teacher of the law? Where is the philosopher of this age? Has not God made foolish the wisdom of the world?   For since in the wisdom of God the world through its wisdom did not know him, God was pleased through the foolishness of what was preached to save those who believe.   Jews demand signs and Greeks look for wisdom,   but we preach Christ crucified: a stumbling block to Jews and foolishness to Gentiles,   but to those whom God has called, both Jews and Greeks, Christ the power of God and the wisdom of God.  For the foolishness of God is wiser than human wisdom, and the weakness of God is stronger than human strength.

 Brothers and sisters, think of what you were when you were called. Not many of you were wise by human standards; not many were influential; not many were of noble birth.   But God chose the foolish things of the world to shame the wise; God chose the weak things of the world to shame the strong.   God chose the lowly things of this world and the despised things—and the things that are not—to nullify the things that are,   so that no one may boast before him.   It is because of him that you are in Christ Jesus, who has become for us wisdom from God—that is, our righteousness, holiness and redemption.   Therefore, as it is written: “Let the one who boasts boast in the Lord.” 1 Cor.1:18-31

Like Andrew, we have very little information about Levi (a Hebrew name) (Matthew-Greek name)) but the information we do have is sufficient to get a good read on the man who left his old life to follow the Messiah, Jesus.

  • His Career:
    • Roman IRS Agent: Matthew (Levi) was a Jew who was employed by the Roman Government as a Tax Collector. The Romans would sell Tax Franchises to Jews to collect their debts.
    • Two Types of Tax Collectors: Twelve Ordinary Men. John MacArthur. pages 154-55
    • The fact that Matthew worked a booth, makes is obvious that he was a Little Mokhes.
  • His Reputation: He was despised by his own ethnic people who saw him as a sellout. He was in bed with the enemy from their point of view.
  • Levi was Ambitious: The fact that Matthew was willing to go to work for the Romans is evidence enough that he was about the money. Money was the preoccupation of his life pre-conversion. And who can blame him. Money makes life easer does it not?

Yes, Matthew was financially in a good place. He had money, a house of his own and the ability to throw large parties, but he was sick and in need of a doctor.

Jesus once said, “What does it profit a man to gain the world and loose his soul?” Matthew 16:26

Levi was money rich, but peace poor.

2.  IF YOUR’E FOR A YOUR TO FOLLOW.

Our text seems makes it appear as if Levi, out of nowhere left everything to follow Jesus after randomly meeting Jesus for the first time. However, this is highly improbable. He had to know about Jesus. After all, he was working in the region of Galilee (a place where everyone knew everyone)

Word travels fast in a small town, especially stories of healings, and miracles.

  • The day Jesus walked up to Matthew was the greatest day of his life, it was the break he was looking for.
  • Some scholars believe Parable of the Publican and the Sinner an illustration of Matthews testimony. He beat his breast and cried out, have mercy on me a sinner. Luke 18:10-14 
  • Levi’s knew about the promised Messiah: What is also worth noting is that Matthew was aware of the promise of a coming Messiah. Yes, he was a Jew and apparently was well versed in the Old Testament. In fact, Matthew’s gospel quotes the Old Testament more often than the other three gospels combined. He quotes the Old Testament 99 times. He quotes from the Law, the Psalms, and the Prophets.
  • Levi left old life to follow Jesus! And yes, we too are called to leave our old lives of sin behind.

Ephesians 4:22-24 English Standard Version 2016 (ESV)to put off your old self, which belongs to your former manner of life and is corrupt through deceitful desires, and to be renewed in the spirit of your minds, and to put on the new self, created after the likeness of God in true righteousness and holiness.

3. CULTIVATE YOUR IF YOU WANT TO DO YOUR PART IN THE WORLD.

Luke tells us that Matthew threw a party (large gathering) to introduce Jesus to his friends. He invited his co-workers (Tax Collectors) and friends (sinners) to meet Jesus.

This was a party of epic consequence. The grill was smoking up the best meats, and the vats were flowing with the best wines. This was the party you didn’t want to miss. At least until the party poopers showed up.

The Religious Pharisees show up and begin to look over the crowd with their judgmental eyes. Sinners are drinking wine and Jesus is joining in!

Note: There are Christian groups out there that are “anti-alcohol” and claim that Jesus never drank. But it’s a bunch of hogwash. Jesus turned water into wine, and the wine was said to be the best!

Jesus was accused of being a drunkard because he drank with the “sinners.”

For John came neither eating nor drinking, and they say, ‘He has a demon.’ The Son of Man came eating and drinking, and they say, ‘Look, a glutton and a winebibber, a friend of tax collectors and sinners!’ But wisdom is justified by her children.” Matthew 11:18-19

  • Brothers and sisters, I’m not here to endorse a lifestyle of drinking. I know that many people in our culture of pleasure have acquired addictive habits and must avoid alcohol. But what I am suggesting is that Jesus was relatable rather than religious.

Jesus was relatable rather than religious.

Know that your faith matters to your friends, whether they know it our not.

CONCLUSION 

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