Lk 5:27-32
Not for the self-righteous, but sinners: In the Roman system, there are many kinds of taxes. Tax collectors bid for their positions: they promise to pay a certain amount to Rome and are allowed to line their pockets with the remainder. Not satisfied with this, many tax collectors take bribes from the rich in return for decreasing their taxes, and make up for it against the poor.
The people’s hatred of tax collectors is more than a matter of finance. The Jews believe that their God, not Rome or any other power, is their only legitimate king. They bar tax collectors from the synagogue, declare them unclean, and forbid them to act as witnesses in court.
Jesus calls Levi (or Matthew) to follow him, and Levi leaves everything behind to follow Jesus. At Levi’s celebratory party, the Pharisees complain about Jesus’ practice of eating and drinking with tax collectors and sinners. Jesus replies that he has come not for the self-righteous but for sinners who recognize themselves to be in need of salvation.
The results of Levi/Matthew accepting Jesus’ invitation are tremendous. Without Matthew and his gospel we would be missing such memorable biblical stories as the visit of the wise men, the star of Bethlehem, the flight into Egypt, and the massacre of the holy innocents. Without his gospel we would not have many portions of the Sermon on the Mount. We would not have that special name of Jesus: Emmanuel, which means “God is with us.” Matthew the tax collector knew again that God is with us when he heard Jesus say, “I have come to call, not the self-righteous, but sinners.” Matthew knew that God would be with us not just for a little time, but forever—so he concluded his gospel with Jesus saying, “And know that I am with you always, until the end of the world.”