Matthew 9:9-13 The Tax Man
Format for Your Devotions
Instructions: Do not read my example devotion until you have completed your own devotional time in the scriptures. Reading my thoughts first may limit your own understanding. Let the Holy Spirit speak to you alone before looking to see what anyone else has to say, whether it is me, a Bible commentary, or a friend. Let God speak to you before you let another person speak to you. I have provided a format, but modify it to fit your needs. For example, I usually combine my application and prayer together talking to God about the application to my own life. You can go through this devotion process mentally, speaking out loud, or in writing as you wish. Don’t worry if you are not following this process exactly. Sometimes, I add extra information and sometimes I emphasize one part more than others. However, you should always think about what you learn about God from this passage.
Step 1: Pray–Ask for the Holy Spirit’s guidance first of all and that God may reveal the lessons that He wants you to have that day. Request that God protect you from Satan’s distractions (and the devil will try to distract you whether it is pinching the baby or putting you to sleep). Ask to see God more clearly as you read and think about the passage.
Step 2: Read the passage–Read to get an overview of the information first. Then start looking at specific parts after the first reading. You may read a larger or smaller section than I have here because you do not have to follow my organization at all.
Step 3: Understand the passage–You can summarize, ask and answer your own questions about the passage, visualize the story, analyze the characters, and relate this passage to other scriptures and personal experiences.
Step 4: What does this reveal about God?–What do you learn about the Father, Son, and/or Holy Spirit from this passage?
Step 5: Apply this to your own life.
Step 6: Prayer
My Example Devotion: February 27, 2019, Matthew 9:9-13
Note: In the devotion examples, I leave my questions and thought processes in the text because I am trying to demonstrate that a devotional time is a dialogue with God about what you are reading from His word. As such, any questions or ideas that you have should be explored by talking it out with God. These example devotions are not my attempts to teach you what the meaning of a particular scripture is. They are an attempt to teach you the process of devotions, which is a combination of prayer and Bible study where you explore ideas with God as you read His word.
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. And as Jesus reclined at table in the house, behold, many tax collectors and sinners came and were reclining with Jesus and his disciples. And when the Pharisees saw this, they said to his disciples, “Why does your teacher eat with tax collectors and sinners?” But when he heard it, he said, “Those who are well have no need of a physician, but those who are sick. Go and learn what this means: ‘I desire mercy, and not sacrifice.’ For I came not to call the righteous, but sinners.”
(Understanding the Text) This is Matthew’s personal testimony. Mark 2:14 and Luke 5:27 in the equivalent stories call him Levi son of Alphaeus. It is thought that the name Matthew, which means gift of Yahweh, was given after his calling, either by Jesus or Matthew renamed himself. Matthew was at a booth which means that he was not a top official like Zacchaeus, and probably worked directly for the tetrarch rather than Rome even though he would have been collecting Roman taxes according to the Bible dictionaries in E-sword.
(Revelation of Jesus) Jesus was walking by Levi’s booth by the sea in Capernaum and knew the longing of Levi’s heart for something more. Jesus walked right up to Levi, looked him in the eyes, and invited him to become one of Jesus’ disciples who would follow Jesus and learn from Him. Levi didn’t stop to consider the consequences. This was a second chance that he had never hoped for. The love and acceptance that Levi saw in the Rabbi’s eyes and the opportunity to be a student of the Rabbi would never come again. Levi got up from his booth and left his old life behind to travel with the Rabbi who John the Baptist had called the Messiah.
(Understanding the Text) It’s possible that one of Jesus’ other disciples was Levi’s brother since both of them have fathers of the same name. If this is so, then maybe Jesus had had some contact with Matthew before this. Maybe, the brother had been a disciple first and brought Levi to the gatherings to speak with Jesus. On the other hand, maybe the brother was one of the unnamed tax collectors and sinners that Jesus dined with and came into contact with Jesus through Matthew. I think it’s interesting that outside of the favored four-James, John, Peter, and Andrew–we know more of Matthew than any of the other disciples. This is the power of writing. If Matthew had not written a gospel, he would have been just another name on the list.
As they walked through Capernaum Levi felt overwhelmed with gratitude for the chance to be someone different, and he wanted to do something for the one who was doing so much for him, so he invited Jesus to eat at his house. He sent word for his servants and/or wife to get the preparations started. It is not clear whether it was the same day or a different day when they joined together to eat at Levi’s house. I think it was probably a later time rather than the same day, but I really don’t know. Levi wanted to share his good fortune with his friends and to share his new Teacher’s love with them also, so he invited other tax collectors to the dinner. Luke says that it was a great feast, so this was not just a small intimate get together.
I always picture the next verses as the Pharisees looking in and seeing the feast and speaking to disciples who were standing around outside, but that does not make sense. In reality, this passage probably describes events which took place at three different times. The questioning of the Pharisees most likely took place the next day or sometime in the weeks following the feast. In fact, Jesus may have visited more tax collectors than just Levi. This is implied in the verse in English with the simple present tense of habitual action. I don’t know what the original tense in Greek implies. Thus, the Pharisees had had time to gossip about Jesus and be shocked by His behavior. They did not make their accusation directly to Jesus, but they must have been close enough for Jesus to hear. Maybe, Jesus was speaking with Levi at the time and the Pharisees pulled aside one of the other disciples to comment on Jesus’ fraternization with tax collectors. Before the disciples could answer and probably stick their feet in their mouths, Jesus interposes into the conversation. Maybe, He had watched Levi begin to freeze up at expected rejection and did not want Levi’s fellow disciples to say anything that would jeopardize the relationship of the twelve.
(Revelation of God) Jesus here gives a valuable lesson. God does not call for perfection. He calls for repentance. He simply wants us to come to Him and follow His lead so that He can heal us. God’s desire is to make us whole. Jesus was telling the Pharisees that they were focusing on good behavior to please God, and God was wanting their hearts. He wanted them to love Him so much that it overflowed into love for sinners who were far from God. They should have been happy that the lost sheep of the house of Israel were being called back to God, but they refused to accept that God could transform people. The tax collectors were open to transformation, but the Pharisees resisted every attempt to change them.
(Application / Prayer) My application to myself is that God will transform me. Just as He changed Levi into Matthew, Jesus can transform me into a child in His image. I must not resist the transformation as the Pharisees did because I will become as hardhearted and unmerciful as them, begrudging the good fortune of others and being jealous of others’ relationship with Jesus. I pray to be secure in my relationship to You and to be Yours with my new name as a sign of our connection. I pray to trust You to protect me from those who would accuse me and try to separate me from You.