His name was Levi Matthew. Though he lived a long time ago, chances are good that you know something about him. He wrote the first book of the New Testament the Gospel according to Saint Matthew. Before he met Jesus, he certainly was no saint! His profession was tax collection for the Roman Empire. If that sounds honorable, it wasn’t, not in time period of the first century. Levi Matthew was Jewish. Yet, he worked for the Roman Empire, the oppressive and controlling force that controlled daily life in the Promised Land. Tax collectors like Levi were considered traitors to their own people. They not only profited from working for the oppressive foreign government (Rome), they were known to personally enrich themselves by taking in more money than required.

How does such a person become a saint? Through an encounter with the living Christ. Before Levi Matthew became a follower of Jesus, he was minding his tax business alongside the shores of the Lake of Galilee. Jesus of Nazareth had been preaching in the region and undoubtedly Levi had understood the message of hope Jesus presented. Levi understood his need for a new and better life. He understood better than most people that it was possible to have a fat wallet but an empty heart.

So when Jesus of Nazareth walked by and addressed Levi with the words, “Follow me,” the notorious tax collector left everything, his livelihood and way of life and then he followed Jesus. (See also Luke 5:27,28).

Levi Matthew had inherited a new life. It became important for him to introduce his friends to Jesus. That is not surprising is it? Wouldn’t you want to share the best thing that ever happened to you with other people? Levi sure did. He organized what can be called a “Matthew Party.” We read, “Later, Levi invited Jesus and his disciples to his home as dinner guests, along with many tax collectors and other disreputable sinners. There were many people of this kind among Jesus’ followers.” (Mark 2:15)

Jesus took a lot of criticism from the religious elitists of the day. They practiced isolation from the people “on the fringe” of society. Jesus took the opposite approach an in-depth conversation with society. The critics of Jesus misunderstood why Jesus mixed with the rough crowd. It was not to approve of their misdeeds; it was to challenge them to turn from their sin and come home to God’s forgiveness. Thus, Jesus told his critics: “Healthy people don’t need a doctor-sick people do. I have come to call not those who think they are righteous, but those who know they are sinners.” (Mark 2:17)

Where do you find yourself in the account of Levi Matthew recorded in scripture (Mark 2:13-17)? I think each one of us fits in this account somewhere. Are you like Jesus who takes the mission of God to the most unlikable, unsavory people around you? Are you like Matthew who wants to introduce his friends to Jesus? Are you like the pharisee who prefers insulation versus infiltration into society? Jesus was known as a friend of tax collectors and sinners. Are we?

God is on a mission in the world. He loves sinners. He desires that no one should perish but have eternal life. Like Levi Matthew, have you sensed your need for a Savior? If so, acknowledge your need for forgiveness and put your confidence in Jesus, the Lamb of God who takes away the sins of the world. The love of God is greater than our minds can grasp. There is no sin he cannot forgive. Turn to Jesus in faith today! (See Romans 3:23, 6:23, 10:9-10,10:13).

If you have already discovered the grace of Jesus Christ, let your life point others to this living hope. In the words of Charles Swindoll, “We are living in the land of the dying, headed for the land of the living.” Let us work to see that others join us someday in the land of the living. Let your life point to Jesus Christ.