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Live, Love, Learn to the Glory of God
Live, Love, Learn to the Glory of God
Podcast

Matthew the Tax Collector

December 29, 2025
7 Mins read
Storycast Promo Images

The road buzzed with noise in first century Israel. Roman banners fluttered in the distance reminding everyone who was in charge. Trade flowed through the town of Capernaum—fish, grain, travelers, and money.

At a tax booth beside the road a man sat behind a wooden table worn smooth by years of counting coins. Silver and bronze coins clinked sharply together as hands passed by, some angrily, most reluctantly. Levi kept his eyes down. He could hear the whispers.

Traitor.
Sinner.
Roman collaborator.

He had learned not to react. Levi barely looked up. 

People didn’t meet the eyes of a tax collector—not unless they wanted to glare. Mothers pulled their children closer. Men spat at him with contempt.

Levi’s fingers moved quickly, practiced and precise, counting what was owed… and what he could keep.

Then the noise shifted. Footsteps slowed. The air seemed to hold its breath.

Levi looked up.

A man stood before him. Calm in His eyes. Not looking at the coins. Not looking at the table. Just looking directly at him.

And He spoke.

“Follow Me.”

Levi’s heart pounded. He had spent his life taking from others—taking money that wasn’t his and betraying the people who were supposed to be his friends.

Now he was being given something he had never earned.

The coins lay untouched. Levi stood. And he followed.

A Fresh Start with Jesus

Have you ever felt like people only saw your worst choices? Like your past followed you everywhere you went? Like no one would ever give you another chance?

Imagine what it must have felt like for Levi, a tax collector, to be seen, chosen, and loved by Jesus.

That’s exactly what Jesus does—He sees past our mistakes and offers a fresh start.

Maybe you’ve made some bad choices you’re not very proud of and it’s hard for you to even forgive yourself. Jesus can change that, just like He did for one of His twelve disciples named Levi also known as Matthew.

Here’s something interesting: Matthew was originally called Levi when he worked as a tax collector. Later, when he’s listed as one of the twelve disciples, he’s called Matthew. 

Now, Matthew was a tax collector, which meant he collected money from his own people—the Jewish people—and gave it to the Romans, who were the rulers at that time.

The Jewish people were not happy about that. The Romans were foreigners who had conquered their land by force, and they often treated the Jewish people harshly. 

So when a Jew, like Matthew, agrees to work for the Romans, it felt like betrayal. He was taking money from his neighbors and friends and giving it to the very people who were controlling them. That’s why tax collectors at that time were often hated, called sinners, and treated like outcasts.

But here’s the amazing part: Jesus chose Matthew anyway. He didn’t see the label or the past—He saw Matthew’s heart and called him to follow Him.

The Doctor Comes for the Sick

After Jesus called Matthew, Matthew didn’t keep his joy to himself—he threw a huge feast at his house! And the most important guest wasn’t a king or a rich ruler. It was Jesus.

Matthew invited the people he knew best—other tax collectors and friends who were often ignored, disliked, or pushed away by society. Jesus didn’t avoid them. He sat with them. He ate with them. He showed them that they mattered.

But the religious leaders—the Pharisees—were upset. They thought holy people should stay far away from sinners. They asked, “Why would Jesus eat with people like that?”

Jesus answered with a picture everyone could understand. “Healthy people don’t need a doctor—sick people do.”

Jesus wasn’t saying that tax collectors were worse than everyone else. He was saying they knew they were sick and needed help. And that’s exactly who Jesus came for.

Sometimes we think we need to be “good enough” before coming to God. But Jesus invites us just as we are—messy, broken, and honest. When we admit we need Him, He heals our hearts and changes our lives.

Jesus also wasn’t saying that the Pharisees were healthy and didn’t need Jesus. Actually, the Pharisees were just as sick as everyone else, they just didn’t realize it. They were blinded by their pride. Because the Pharisees thought they were healthy they didn’t realize they need to come to Jesus to be healed and forgiven. When we think we’re already “good enough,” we might miss out on the healing and grace Jesus is offering.

The truth is, we all need Jesus because we’re all sinners and are not perfect. And when we remember that, our hearts become softer, kinder, and more like His. Matthew’s table reminds us of something important: Jesus’ love has room for everyone who comes.

Why Matthew’s Story Matters

Matthew’s story still matters today because it shows us something very important:

Jesus doesn’t choose people because they’re perfect. Jesus chooses people because He is gracious.

Matthew wasn’t cleaned up first. He wasn’t forgiven later. Jesus called him right where he was.

Following Jesus doesn’t mean you’ve never done wrong. It means you trust Him enough to leave your old life behind. Matthew reminds us that God delights in redeeming the unlikely.

Jesus Redeems our Mistakes

Matthew never pretended he was perfect. Matthew even calls himself, “Matthew the tax collector.”

That’s interesting, because being a tax collector was something most people would want to forget. But Matthew didn’t hide it. Why?

Because Matthew remembered who he used to be—and that helped him remember how much Jesus had forgiven him.

The Pharisees looked at sinners and thought, “I’m not like them.” Matthew looked at sinners and thought, “That used to be me.” That made all the difference.

When we forget our need for grace, we start acting like the Pharisees—judging others, keeping our distance, and thinking we’re better than someone else. But when we remember where Jesus found us, our hearts stay humble, grateful, and full of love.

Matthew calling himself “the tax collector” is a reminder that grace doesn’t erase our story—it redeems it. His past didn’t disqualify him. It made God’s mercy shine brighter.

Gift of God

Levi had spent his life taking from others—money, trust, and respect. He worked for the Romans, and many of his own people saw him as a betrayer. But when Levi followed Jesus, he became Matthew, a name that means “Gift of God.”

That name change tells a powerful story.

Matthew was no longer someone who took from his people. He became someone who loved his people deeply. So deeply, in fact, that God later chose him to write a Gospel especially for the Jewish people—his own people.

Matthew’s Gospel is the first book of the New Testament and it is filled with details meant to help the Jews understand something very important: Jesus is the promised Messiah.

Again and again, Matthew points back to the Old Testament—to Abraham, Moses, David, and the prophets—showing that Jesus fulfilled God’s promises. In a beautiful way, the man once seen as a traitor now devoted his life to helping Israel recognize their King.

Most of the New Testament was written in Greek, so people all over the Roman world could hear about Jesus. But there is also an ancient church tradition that says Matthew may have originally written his Gospel in Hebrew, so his fellow Jews could clearly understand the good news about Jesus. While we can’t prove this for sure, it shows how strongly early Christians believed Matthew wrote with his own people in mind.

The man no one trusted… was trusted by God to tell the story of Jesus.

Scripture Reflection

Jesus explained Matthew’s calling with these words:

“Those who are well have no need of a physician, but those who are sick. I came not to call the righteous, but sinners.”
— Matthew 9:12–13

That verse tells us exactly why Jesus stopped at Matthew’s table… And why He still stops for us today.

Jesus didn’t come looking for people who thought they had everything figured out. He came looking for hearts that knew they needed help. Just like a doctor goes to the sick, Jesus goes to people who know they are broken and need healing. 

So whenever you feel unworthy, forgotten, or ashamed, remember Matthew’s table. Jesus still pulls up a chair. He still calls sinners by name. And He still offers grace, forgiveness, and a brand-new start.

Takeaway

The Bible says that Matthew is the son of Alpheus. James the Lesser, another one of Jesus’ twelve disciples, is also called a son of Alpheus. Some people wonder—does that mean they were brothers? The Bible doesn’t actually say, but it’s a fun little fact to think about, isn’t it?

Church tradition remembers Matthew as someone who took the gospel far beyond his old tax booth. After following Jesus, Matthew was passionate about telling his own people—the Jewish people—about their promised Messiah.

Because of that, it makes sense that traditions say he traveled to many Jewish communities across the Roman Empire. Some stories even suggest he went as far south as Ethiopia, which would make him the disciple who traveled the farthest in that direction!

Tradition also says that while he was in Ethiopia, he was martyred—beheaded—while carrying out Jesus’ mission to reach the world.

We’ll never know all the exact details, but the main point is clear: the man who once took from others became a disciple who gave everything for Jesus and for His message.

This week, take some time to think about what it means that Jesus came for the sick and not the healthy. Do we realize that we are sick because of sin and are we willing to come to Jesus, our great Doctor, to be healed? 

Also, if you want to dive deeper, you can download a free episode companion guide that includes a mini devotional, activities, and other topics related to Matthew, linked below in the show notes.

And remember: Don’t be ashamed of your past or your mistakes—they don’t define who you are. Nothing you’ve done is too messy for Jesus. He can use it all for His glory—just like He did with Matthew.

download episode companion guide

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Live, Love, Learn to the Glory of God
Live, Love, Learn to the Glory of God
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