Encountering Jesus – The Lord Calls Sinners: Matthew the Tax Collector
Pastor Tan Thai · Jun 21, 2014
This sermon explores the call of Matthew, a despised tax collector, who became a disciple of Jesus Christ. Through this account, the pastor emphasizes that Jesus came to call sinners, and that every person needs salvation according to God's standard—not their own.
The sermon presents the historical and social context of tax collecting under the Roman Empire, explaining why Matthew (also called Levi, son of Alphaeus) was regarded by Jewish society as a traitor and an object of contempt. Unlike the fishermen disciples who could return to their former livelihood, Matthew made an irrevocable break with his profession when he followed Jesus, demonstrating the totality of his commitment.
The pastor argues that Matthew's decision to follow Jesus was not impulsive or emotional, but the result of careful deliberation. Matthew had heard of Jesus' reputation spreading throughout Galilee and likely had multiple opportunities to hear Him teach. His decision reflected a choice between two paths: serving money or serving God, as Jesus taught in Matthew 6:24 and Luke 9:23-24.
When the Pharisees criticized Jesus for eating with tax collectors and sinners, He responded with the image of a physician and the sick: He came not to call the righteous but sinners (Matthew 9:12-13). The pastor emphasizes that the spiritual disease of sin cannot be cured by education, moral effort, or good works, but only through the redemption of Jesus Christ on the cross.
The sermon challenges the congregation not to use human moral standards to judge themselves worthy of heaven. Scripture clearly affirms in Romans 3:10, 23 and 1 John 1:8 that all have sinned and fall short of the glory of God. Human moral standards shift with time and culture, while God's standard is absolute and unchanging.
The pastor concludes by describing three types of spiritually sick people: those who do not know they are sinners, those who know but do not take it seriously, and those who know but do not believe Jesus can heal them. The congregation is called to respond as Matthew did — leaving everything behind to receive Christ — rather than like the Pharisees, who could only see the sins of others while remaining blind to their own.