By now many of the New Year’s resolutions have been forgotten. But making resolutions is not bad. It is a commitment that many times throughout the year we may need to make. There is one commitment that we need to make every day of the year. That is: to “Follow Christ.”In Matthew 9:9-13, Jesus walked by a toll booth. Now the Romans charged several different types of taxes—income taxes, export and import taxes, sales taxes, and even special taxes. They contracted with various citizens to collect these taxes. Tax collectors received a portion of what they collected as their payment for this service. But the problem centered on the fact that what they were to collect was rather “loose.” They frequently charged more than what may be due—and they would pocket that extra. So tax collectors made a good income. For many Jews these “tax collectors” were viewed as traitors. The Pharisees lumped them into the category of “sinners” because of their reputation for charging too much.So Jesus walked by this toll booth and he said to the tax collector who was working in that booth, “Follow Me.” Matthew, also called Levi” immediately rose and followed. Now Jesus knew about tax collectors. Why didn’t He choose someone with a better reputation or at least a better occupation? He had already chosen Peter, Andrew, James, John—men with an honorable profession. They were fishermen.But Jesus was also teaching an important point! He wants all people to follow Him. It doesn’t matter how bad you’ve been. It doesn’t matter what occupation you may have practiced. He want each person to follow Him. His invitation is given to all who would believe.Now choosing this tax collector and then going with him to his house for a banquet where other tax collectors came to eat really upset the Pharisees. They asked his disciples, “Why does your teacher eat with tax collectors and sinners?”Jesus may have seen Matthew listening in the crowds; maybe he had been at that great “Sermon on the Mount,” we don’t know. But we do know that Jesus saw something in this “sinner,” this tax collector. It was Matthew’s incipient faith.Jesus answered the Pharisees with the simple illustration: “Those who are well have no need of a physician, but those who are sick.” The Pharisees missed the point! They thought they were saved simply because they were children of Abraham. They missed ...
