tax collectors

Made In His Image

15 Then the Pharisees went and plotted how to entangle him in his words. 16 And they sent their disciples to him, along with the Herodians, saying, “Teacher, we know that you are true and teach the way of God truthfully, and you do not care about anyone’s opinion, for you are not swayed by appearances 17 Tell us, then, what you think. Is it lawful to pay taxes to Caesar, or not?” 18 But Jesus, aware of their malice, said, “Why put me to the test, you hypocrites? 19 Show me the coin for the tax.” And they brought him a denarius 20 And Jesus said to them, “Whose likeness and inscription is this?” 21 They said, “Caesar’s.” Then he said to them, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s.” 22 When they heard it, they marveled. And they left him and went away. –  Matthew 22:15-22 ESV

It’s probably safe to say that none of us actually enjoy filing our taxes. We see it as a necessary evil and a burdensome obligation. And we do it because it’s required by law and that law carries some pretty stiff penalties for those who choose to ignore it. Taxation has had a long and less-than-popular reputation throughout history. And, as bad as we think our taxes may seem, they were far worse in Jesus’ day.

The Romans levied heavy taxes on the Jews. On top of that, the Jewish tax collectors added their own exorbitant fees. And then there was the Temple tax that every Jew had to pay, which in actuality, was used to support the lavish lifestyles of the priests themselves. These men lived in luxury while the average Jew struggled to make ends meet.

In his book, The Message and the Kingdom, Richard Horsley describes the elegant lifestyles enjoyed by these government-appointed tax collectors.

“…impressive archeological remains of their Jerusalem residences show how elegant their lifestyle had become. In spacious structures unhesitantly dubbed ‘mansions’ by the archeologists who uncovered them in the 1970’s, we can get a glimpse of a lavish life in mosaic floored reception rooms and dining rooms with elaborate painted and carved stucco wall decorations and with a wealth of fine tableware, glassware, carved stone table tops, and other interior furnishings and elegant peristyles.”

This staggering combination of tax obligations was overwhelming to the Jewish people, making everyday life practically unbearable and the very mention of taxes intolerable. Palestine was a veritable powder keg waiting to ignite and, according to the Jewish historian Josephus, the refusal of the Romans to lessen the tax burdens was the eventual cause of the Jewish War and the Siege of Jerusalem in 70 AD.

By now, we know that the Jewish religious leaders were looking for any and all opportunities to trick and trap Jesus in order that they might have Him arrested and eliminated. They were certain that it was just a matter of time before He said something that got Him into trouble with the people or with the Roman authorities. If they could get Him to say something the people would disagree with, He would lose His popularity and His growing following. If they could trick Him into saying something that could be taken as divisive or revolutionary by the Romans, then they could enlist the aid of the government in getting rid of Him. So they sent some “spies pretending to be honest men” (Luke 20:20 NLT).

In other words, they didn’t come dressed as priests, Pharisees, or religious leaders. They disguised themselves as average Jews, hoping to blend in with the crowd and catch Jesus off-guard and unprepared. Their question was well-planned and had a clear motivation behind it. “They tried to get Jesus to say something that could be reported to the Roman governor so he would arrest Jesus” (Luke 20:20 NLT). After attempting to butter Him up with false flattery, they asked their question: “Tell us, then, what you think. Is it lawful to pay taxes to Caesar, or not?” (Matthew 22:17 ESV).

But Matthew makes it clear that Jesus saw through their ruse. He knew they were trying to trick Him and even accused them of hypocrisy. But in spite of His awareness of their less-than-sincere motives, He chose to answer their question. He asked for a Roman coin, which would have carried the image of Caesar, a fact that He got them to verify. Then He told them, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s” (Matthew 22:21 ESV).

The simple interpretation of this passage would be that Jesus was simply encouraging civil obedience. The people of God must be good citizens. They must set a good example, even in the case of a corrupt and oppressive government. But there appears to be a much more significant point to Jesus’ statement.

It’s interesting that He emphasized the image of Caesar on the coin. The Roman emperor was considered a god by his own people. So, Jesus told them to give the coin bearing Caesar’s image back to Caesar. It was stamped with his image and, therefore, belonged to him. But Jesus also stated that they were to give to God what belonged to God. Don’t miss Jesus’ logic.

What is stamped with God’s image? Back in the book of Genesis, we read, “So God created human beings in his own image. In the image of God he created them; male and female he created them” (Genesis 1:27 NLT). Every good Jew would have known this story and would have understood what Jesus was saying. Men and women are made in the image of God. In a sense, they are stamped with His image. Therefore, they belong to Him.

Jesus was teaching that, instead of worrying about the temporal things of this world, like money and taxes, the people needed to give themselves to God and His Kingdom.

All the way back in His sermon on the mount, Jesus had said, “So don’t worry about these things, saying, ‘What will we eat? What will we drink? What will we wear?’ These things dominate the thoughts of unbelievers, but your heavenly Father already knows all your needs. Seek the Kingdom of God above all else, and live righteously, and he will give you everything you need” (Matthew 6:31-33 NLT).

Those in Jesus’ audience that day had been made in the image of God. But as Jews, they also enjoyed the distinction of being God’s chosen people. They had been handpicked by God and then redeemed out of slavery in Egypt. They were His people – His prized possession. He had told them, “For you are a holy people, who belong to the LORD your God. Of all the people on earth, the LORD your God has chosen you to be his own special treasure” (Deuteronomy 7:6 NLT).

These people had been oppressed and burdened before, and God had rescued them. And while, in Jesus’ day, they were suffering oppression under Roman rule, it had far less to do with taxes than it did with sin. God wanted to rescue and redeem them from slavery to sin and death, which is why He had sent His Son. But their minds were elsewhere. They saw their burdens as earthly, not spiritual. They wanted a Messiah to rescue them from the taxes and tyranny of the Romans. But Jesus had come to rescue them from a life enslaved to sin and the death sentence that came with it.

Jesus wanted these people to give God what was rightfully His – their lives. He wanted them to turn over their lives to the very one who could save them. Jesus stood before them as the Son of God and their Messiah. He was the answer to their problem, but they failed to recognize Him. Jesus had not come to foment insurrection, but to provide salvation. He had not come to lead a revolt against Rome, but to provide restoration with God. His was a spiritual revolution, not an earthly one. And He was subtly reminding His listeners that God, in whose image they were made, required what was due Him. And just as Caesar would punish any and all who refused to pay his mandatory tax, God would punish all those who refused to give Him what rightfully belonged to Him.

God had warned the people of Israel what would happen if they failed to render unto Him what was rightfully His. “Understand, therefore, that the Lord your God is indeed God. He is the faithful God who keeps his covenant for a thousand generations and lavishes his unfailing love on those who love him and obey his commands. But he does not hesitate to punish and destroy those who reject him” (Deuteronomy 7:9-10 NLT).

As believers, we have a spiritual obligation to God. He has made us, and He has redeemed through the precious and priceless blood of His own Son. Our lives are not our own. We belong to Him because He has paid for us at a great price. He has redeemed us from slavery to sin and made us His own. We are stamped with His image, and so we should “give to God what belongs to God” – our very lives.

English Standard Version (ESV)
The Holy Bible, English Standard Version. ESV® Permanent Text Edition® (2016). Copyright © 2001 by Crossway Bibles, a publishing ministry of Good News Publishers.

New Living Translation (NLT)
Holy Bible, New Living Translation, copyright © 1996, 2004, 2015 by Tyndale House Foundation. Used by permission of Tyndale House Publishers Inc., Carol Stream, Illinois 60188. All rights reserved.

The Message (MSG)Copyright © 1993, 1994, 1995, 1996, 2000, 2001, 2002 by Eugene H. Peterson

Sinners in Need of a Savior.

9 As Jesus passed on from there, he saw a man called Matthew sitting at the tax booth, and he said to him, “Follow me.” And he rose and followed him.

10 And as Jesus reclined at table in the house, behold, many tax collectors and sinners came and were reclining with Jesus and his disciples. 11 And when the Pharisees saw this, they said to his disciples, “Why does your teacher eat with tax collectors and sinners?” 12 But when he heard it, he said, “Those who are well have no need of a physician, but those who are sick. 13 Go and learn what this means: ‘I desire mercy, and not sacrifice.’ For I came not to call the righteous, but sinners.” – Matthew 9:9-13 ESV

By this point in Matthew’s narrative, it is obvious that there is something radically different about Jesus. He is not your average rabbi or teacher. He has supernatural powers that allow Him to heal with a touch of His hand or a word from His mouth. He exhibits a never-before-seen authority that allows Him to cast out demons and control the wind and waves of the sea. To the Jews, He’s like nothing they have ever seen before. To the religious leaders, He is an enigma and a growing concern, because of His increasing popularity among the people.

And in today’s passage, we are going to see yet another aspect of Jesus’ radically different nature. We have already seen that He has no problem associating with the unclean, such as the leper whom He touched and healed. And unlike most Jews, Jesus was willing to have contact with Gentiles, even healing the servant of the Roman centurion. Now, in Matthew’s account of his own calling by Jesus, we are going to see that Jesus broke all rules of social protocal by associating with known sinners, such as tax collectors. It just so happens that Matthew himself had been a tax collector, and his retelling of his call by Jesus provides the perfect occasion to, once again, illustrate the radically different nature of Jesus’ ministry.

Just as He had done with Peter, Andrew, James and John, Jesus used a simple two-word phrase to issue His call to Matthew: “Follow me.” And Matthew records that he did just that. Luke provides us with a bit more information regarding this initial encounter between Jesus and Matthew.

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. – Luke 5:27-28 ESV

We’re not given an explanation as to why Matthew (Levi) had two different names, but it was probably nothing more than a case of him having a given name as well as a nick-name. But Luke makes it clear that Matthew “left everything” and followed Jesus. He turned his back on what had to have been a lucrative business as a tax collector in order to obey the invitation of Jesus. And one of the first things he did was invite Jesus into his home for a meal. It was this occasion that set the stage for yet another illustration of Jesus’ out-of-the-ordinary behavior. Evidently, Matthew wanted his friends and business associates to meet Jesus, so he records that he invited “many tax collectors and sinners” (Matthew 9:10 ESV). Notice the close association between these two groups. From a Jewish perspective, tax collectors were despised and seen as some of the worst of all sinners. They were traitors to their people, choosing to make a profit off their fellow Jews by collecting taxes for the Roman government. Tax collectors were well known for their corruption and vice. They were viewed as social pariahs by the Jewish community. Which explains why Matthew invited other tax collectors and known sinners to his party. And yet, Jesus willingly accepted Matthew’s invitation, choosing to dine with those whom the average Jew would readily shun.

The Pharisees who witnessed this appalling scene addressed their shock to the disciples of Jesus, asking, “Why does your teacher eat with tax collectors and sinners?” And before the disciples had a chance to respond, Jesus provided the Pharisees with an answer:

“Those who are well have no need of a physician, but those who are sick.” – Matthew 9:12 ESV

This carefully worded retort from Jesus was like a missile aimed at the prideful arrogance of the Jewish religious leaders. Jesus knew exactly what they were thinking and was well aware that these men saw His actions as unacceptable and unworthy of someone who claimed to be a faithful Jew, let alone a rabbi or teacher. In their minds, Jesus had discredited Himself by His actions. But Jesus’ statement revealed the radical difference between His outlook on sinful humanity and their own. The Pharisees saw themselves as anything but sinners. They were not only Jews and, therefore, part of the chosen people of God, but well-respected religious leaders and experts in the law of Moses. They were professional law-keepers, priding themselves on their knowledge of the law and their adherence to it. But as Jesus had revealed in His sermon on the mount, most of their interpretations of the Mosaic law were flawed. And their so-called righteousness was deemed inadequate by Jesus when viewed from God’s perspective.

The problem, as Jesus exposes it, was that these men did not see themselves as sinners. They prided themselves on their righteousness and their ability to earn a right standing with God through their actions. Which is why Jesus refers to them sarcastically as “those who are well.” They had the mistaken impression that they were somehow better than the tax collectors and sinners sitting at the table with Jesus. It is reminiscent of the story Jesus told about the two men praying in the temple. Luke tells us that “Jesus told this story to some who had great confidence in their own righteousness and scorned everyone else” (Luke 18:9 NLT). In the story, Jesus compares the prayers of tax collector and a Pharisee. The tax collector “dared not even lift his eyes to heaven as he prayed. Instead, he beat his chest in sorrow, saying, ‘O God, be merciful to me, for I am a sinner’” (Luke 18:13 NLT). But the Pharisee exhibited a dramatically different attitude.

“The Pharisee stood by himself and prayed this prayer: 'I thank you, God, that I am not a sinner like everyone else. For I don't cheat, I don't sin, and I don't commit adultery. I'm certainly not like that tax collector! I fast twice a week, and I give you a tenth of my income.’’” – Luke 18:11-12 NLT

Notice that the Pharisee prided himself on a sinlessness that was based on his self-manufactured righteousness. He fasted and tithed. He didn’t cheat, commit adultery or sin. But remember what Jesus said in His sermon on the mount: “But I warn you--unless your righteousness is better than the righteousness of the teachers of religious law and the Pharisees, you will never enter the Kingdom of Heaven!” (Matthew 5:20 NLT). This self-produced kind of righteousness was inadequate. It was insufficient to earn anyone a place in the Kingdom of God. No man could earn his way into God’s favor. As Paul puts it in his letter to the Romans, “For everyone has sinned; we all fall short of God’s glorious standard” (Romans 3:23 NLT).

The Pharisees, standing outside Matthew’s house and shaking their judgmental fingers in the face of Jesus and His disciples, pridefully viewed themselves as non-sinners. They were above the fray, having already earned their right standing with God through their status as God’s chosen people and their strict adherance to the law. But Jesus reveals that He came to minister to those who recognized their need for a physician. In other words, He came to provide spiritual healing to those who recognized their sinfulness. Like the tax collector in Jesus’ story, they cry out, “be merciful to me, for I am a sinner!”

When Jesus stated, “I came not to call the righteous, but sinners,” He was not commending the Pharisees or indicating that they were somehow exempt from the need for His salvation. He was simply stating that their prideful belief in their own self-produced righteousness was going to keep them from ever admitting their need for a righteousness outside of themselves. They were convinced that they could earn a right relationship with God on their own. They needed no Messiah. But they were wrong. Dead wrong.

Jesus refers the Pharisees to an Old Testament passage they would have not quite well: Hosea 6:6:

For I desire steadfast love and not sacrifice,
    the knowledge of God rather than burnt offerings.

Like their Old Testament ancestors, the Pharisees prided themselves on their strict adherance to the laws of Moses and their keeping of the religious rules and rituals associated with temple worship. But in all their activity they had lost their knowledge of God. It had become all about rule-keeping, not a relationship with God. And these arrogant me were as guilty as their ancestors, whom God condemned as little more than hypocrites.

"These people say they are mine. They honor me with their lips, but their hearts are far from me. And their worship of me is nothing but man-made rules learned by rote.” – Isaiah 29:13 NLT

Jesus willingly associated with sinners, because they are the ones for whom He came give His life. And while the Pharisees refused to admit it, they too were sinners in need of a Savior. But pride and self-sufficiency would prevent them from seeing and admitting their need. Their self-reliance would keep them turning to Jesus for the salvation they so desperately needed.

English Standard Version (ESV)
The Holy Bible, English Standard Version. ESV® Permanent Text Edition® (2016). Copyright © 2001 by Crossway Bibles, a publishing ministry of Good News Publishers.

New Living Translation (NLT)
Holy Bible, New Living Translation, copyright © 1996, 2004, 2015 by Tyndale House Foundation. Used by permission of Tyndale House Publishers Inc., Carol Stream, Illinois 60188. All rights reserved.

The Message (MSG)Copyright © 1993, 1994, 1995, 1996, 2000, 2001, 2002 by Eugene H. Peterson

The Danger of Self-Righteousness.

Matthew 9:9-13; Mark 2:13-17; Luke 5:27-32

Jesus answered them, “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 and need to repent.” – Luke 5:31 NLT

Jesus never was one to mince words. Especially when it came to His views about the religious leaders of His day. At times, He could be brutally blunt and painfully honest. Not out of meanness, but because He wished to expose the hypocrisy and dangerous precedence they were setting for the people. They represented everything that was wrong with religious and the pursuit of a relationship with God in His day. They were prideful, arrogant, self-centered, and amazingly self-righteous. In other words, they had convinced themselves that their own efforts were their ticket to a right relationship with God. They had earned favor with Him by keeping all the rules. But what they had failed to understand was that God's standard of measurement was not based on human effort, but the condition of the heart. And theirs were wicked.

You see time after time in the Gospels where these men confronted Jesus about His actions. They condemned Him for His words and railed on Him for His propensity to associate with those whom they considered unworthy, unclean, and unrighteous. They had established themselves as the gold standard and nobody else could measure up. They despised the common people as spiritually and morally worthless. They saw people like Matthew, a tax collector, as no better than a common prostitute. They looked down their noses at those who they considered second-class citizens from a spiritual perspective. When they saw Jesus having dinner with Matthew and his fellow tax collectors, they "complained to his disciples, 'Why do you eat and drink with tax collectors and ‘sinners’?'" (Luke 5:30 NLT). In their minds, it made no sense for the "righteous" to associate with the "unrighteous." Obviously, Jesus was not of their caliber, because He didn't have the spiritual astuteness to know a sinner when He saw one.

But Jesus' response to them is simple, yet profound. He calmly says, "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 sinful and need to repent" (Luke 5:31 NLT). In those few words, Jesus paints a vivid picture of their problem. He also clarifies the biggest difference between His view of how to attain righteousness and theirs. Their problem was that they refused to acknowledge their own sin. They saw themselves as already righteous and in no need of a "doctor." They had no need of a Savior, because they were saving themselves. Theirs was a self-manufactured form of righteousness. As you read the Gospels, you can't help but notice that the common people, especially those who were social outcast because of their lifestyles, moral choices, or health issues, were the ones who seemed to flock to Jesus. Why? Because they knew their need and understood their helplessness of hopelessness. They knew they were sinners and didn't know what to do about it. The morally corrupt could no more save themselves than the lame, blind, deaf and dumb could heal themselves. So they flocked to Jesus. And many of them believed in Him. But the Pharisees, mired in their self-righteousness, couldn't bring themselves to admit their own need. They refused to acknowledge their sin and confess their need for a Savior. And that sense of religious pride and self-righteousness still exists today. Even among Christ-followers. We can easily measure our worth based on our own self-effort. We can convince ourselves that we are somehow pleasing to God because of all that we do for God. We work hard at fixing ourselves through self-effort and behavior modification, failing to realize that our problem is beyond our capacity to remedy. We have a heart condition that can only be healed by Jesus.

The real point of Jesus' message in this passage is that He came to call those who KNOW they are sinners and who know they NEED to repent. They know they need to change, but they don't know how. So they turn to Jesus. They abandon self-effort and any attempts at self-righteousness and place their hope in Him. And He does for them what they could never have done for themselves. He supplies them with a righteousness that is not of their own making, but His. He takes their sin and replaces it with His righteousness. But it all begins with an awareness of need, an acknowledgement that you're sick and need healing.

Father, self-righteousness can creep up so easily in my life. I find myself trying to earn favor with You on a regular basis. I also find it easy to think that I am better than I am based on some self-established standard of conduct. Never let me lose sight of my own susceptibility to sin and my daily need for the Savior. Without Him, my spiritual immune system is an easy target for the sin that so easily infects this world. But thank You that Your Son came to heal the sick like me.  Amen.