August 24, 2026 • 26 mins
Two words can cut through a lifetime of shame. When Jesus looks straight at Levi, a tax collector everyone loves to hate, he doesn’t bargain, lecture, or demand a probation period. He simply says, “Follow me.” From Luke 5:27–32, we trace how that call exposes our deepest need and why the gospel of Jesus Christ is built for real guilt, not cleaned-up appearances.
We talk honestly about how spiritual need shows up in crisis, but also how it can be hidden in comfortable church life. When we mistake external “togetherness” for heart health, we drift into a self-righteous subculture with little room for messy people and little sympathy for sinners. Jesus’ warning lands hard: the ones who think they’re well rarely run to the Physician.
Then we step into Levi’s world and see why his conversion is so shocking. The tax system rewarded extortion, and tax collectors were treated like traitors, excluded and despised. That’s exactly the point. Jesus seeks the man no one else wants, sees what he can become, and calls him into a new life. Levi responds by leaving the old path behind and throwing a feast that puts his friends face-to-face with Christ, a simple picture of evangelism, repentance, and mercy in action.
If you want a clearer view of grace, discipleship, and the heart of God for outsiders, listen now, then subscribe, share this with a friend, and leave a review so more people can hear God’s Word taught clearly.
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Episode Transcript
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SPEAKER_00 (00:00):
You're listening to Foundation Tree, the Bible
teaching ministry of Dr.
Timothy Mann.
Our mission is to help you buildyour life on the unshakable
foundation of God's Word, rootedin Scripture, anchored in the
grace of the gospel of JesusChrist.
Each week, Dr.
Timothy Mann opens the Bible tobring clarity, conviction, and
encouragement for everyday life.
(00:22):
Today on Foundations of Truth,Dr.
Timothy Mann takes us to Lukechapter 5, verses 27 through 32,
where a tax collector named Levihears two words from Jesus that
change everything.
Follow me.
Let's join Dr.
Mann now with today's message.
SPEAKER_02 (00:39):
You know, everyone has a spiritual need.
Everyone.
And although that's the case,some people have a greater
awareness than others of theeffects of sin in their lives.
Sometimes the sense of that needdevelops when we run into very
(01:00):
difficult situations, direstraits in our life.
Once held ethics fall.
Harmful appetites control us.
Our marriage falters.
Our family suffers.
Or our career turns south.
(01:21):
Guilt begins to choke us.
Balance, well-being, and peacebecome aching memories.
Life becomes bleak.
And we are, as it says inEphesians 2, verse 12, without
hope and without God in theworld.
(01:41):
But thankfully, thankfully,sometimes this sense of need
drives a person into the arms ofChrist.
Isn't that a good thing?
It's like the old song, Rock ofAges, says Naked come to thee
for dress, helpless look to theefor grace.
And you know this, meetingChrist can bring a peace that we
(02:05):
didn't know before.
It does bring a peace that wedidn't know before.
Peace I leave with you, Jesussays.
And then our soul has a sense ofrest and well-being it had never
known, not even in the best oftimes.
And getting to know Christbetter and better through his
word brings us wisdom forliving.
(02:28):
That wisdom that slows down andeven reverses the destructive
patterns in our lives.
We begin to experience newstability, self-control, and
discipline.
While it is true that some ofthe negative consequences of sin
cannot be undone, we can developand we do develop personal
(02:50):
qualities that improve ourcapacity for relationships and
intimacy.
And then rightly related to God,Christians then begin
experiencing increasedfellowship with each other.
Strong friendships result.
Marriages become stronger,families become more nurturing.
And then through the biblicalvalues of integrity and honesty
(03:14):
and hard work and carefulness,you know, prudence in our lives,
God's people then become pillarsin their churches and in
communities.
But unfortunately, Christiansalso sometimes become skillful
at maintaining a facade ofspirituality that does not
necessarily match what's goingon within them.
(03:37):
You know what I'm talking about?
Oh, no one swears, at least notpublicly.
Everybody's well-mannered.
Biblical cliches flow throughconversations.
Being good externally becomessecond nature.
(03:58):
Everyone seems so together.
You all look so together today.
Got it figured out.
There are a few obvious needs,and those that do exist are
skillfully disguised.
SPEAKER_01 (04:19):
Oh, but underneath.
Underneath.
SPEAKER_02 (04:25):
It is too easy for Christian believers to forget
that we are fully capable ofsinning terribly.
Yes, thank God.
Justified before God, but stillin ourselves weak and
vulnerable.
James puts it this way, James3.2, he said, we all stumble in
(04:47):
many things.
Isn't that true?
We all stumble in many ways.
That's what James said.
But what happens in the churchis sinners are out there, not in
the church.
The church becomes an elite clubthat very few on the outside
would want to join, even if theycould.
(05:09):
See, the radical regeneratingwork of Christ diminishes when
redeemed people lose sight oftheir continuing need.
When we forget that although oureternal future is secure in our
daily walk on our own, we arefrail and needy.
(05:32):
The church can easily become aself-righteous subculture with
no room for and no sympathy forsinners.
Ladies and gentlemen, this is areal danger to the evangelical
church.
It's a real danger.
We have been gloriously saved.
Oh, we're hard working.
(05:54):
We're spiritually and perhapsmaterially prosperous.
Many of us have few noticeableneeds.
But are we seeing ourselves aswe really are?
Jesus' warning to the Laodiceanchurch may apply to us.
Revelation 3:17.
(06:14):
You say, I am rich, I'veacquired wealth, and do not need
a thing, but you do not realizethat you are wretched, pitiful,
poor, blind, and naked.
Jesus' calling of Levi in ourpassage this morning speaks to
this very issue.
And a study of it can help usassess ourselves and know what
(06:36):
to do.
Let's read the text.
Luke chapter 5, beginning inverse 27, as we read the
inerrant infallible word of God.
Verse 27, After these things he,meaning Jesus, went out and saw
a tax collector named Levisitting at the tax office.
And he said to him, Follow me.
(07:00):
So he left all, rose up, andfollowed him.
And then Levi gave him a greatfeast in his own house, and
there were a great number of taxcollectors and others who sat
down with them.
And their scribes and theirPharisees complained against his
disciples, saying, Why do youeat and drink with tax
collectors and sinners?
(07:20):
Jesus answered and said to them,Those who are well have no need
of a physician, but those whoare sick.
I have not come to call therighteous, but sinners to
repentance.
We'll stop there.
And so the question is this.
(08:00):
Now Levi was a tax collector forthe Roman government.
And the Romans collected theirtaxes through a system called
tax farming.
This was quite a setup.
They assessed a district, afixed tax figure, and then they
sold the right to collect thetaxes to the highest bidder.
(08:20):
What a deal that was.
The buyer, the highest bidder,simply then had to hand over the
assessed figure at the end ofthe year and could keep whatever
he gathered above that amount.
And so that kind of systeminvited extortion.
The potential for abuse, ofcourse, was further complicated
(08:41):
and added to by the primitiverecord keeping and the limited
means of communication in theancient world, both of which
made it very difficult forpeople to verify when they were
being exploited or to evenappeal it at all.
Now there were two categories oftaxes.
I learned this week as I studyand prepare for this lesson,
(09:02):
this sermon.
Two categories of taxes.
First of all, there were fixedtaxes, which left really little
room for extortion.
Those included the poll tax,which all men and women paid
simply because they were alive.
The ground tax, which requiredone-tenth of all grain, wine,
and oil, and then the incometax.
There was income tax.
Then there was the second areaof taxes, namely duties and
(09:27):
tolls.
That allowed tax collectors torob others.
The people paid separate taxesfor using roads and for docking
in harbors and also import andexport duties and even a sales
tax on certain items.
I learned this week as I wasstudying for this, there was
even a cart tax in which eachwheel was taxed.
(09:48):
I mean, sounds like those guyscould have run for Congress in
the U.S., you know.
The system was a breeding groundfor illicit gain and
exploitation.
So a tax collector could stop,this is what he could do.
It's so crazy.
A tax collector could basicallystop anybody on the road, make
them unpack their bundles, andcharge just about anything his
(10:09):
thieving heart desired.
And then on top of that, if thetraveler could not pay, the tax
collector would offer to loanhim money at an exorbitant rate.
So these guys were skilledextortioners.
The Jewish Talmud actuallyclassified them as robbers.
Not surprisingly, they oftenallied themselves with thugs and
(10:30):
enforcers, kind of the mafia ofthe Jewish society, the scum, if
you will, of Jewish society.
So rare was honesty in theprofession that a Roman writer
actually remarked in amazementthat he once saw a monument to
an honest tax collector.
And so Jewish tax collectorswere easily the most hated men
(10:52):
in Hebrew society.
These were despicable, wealthyparasites.
That's what they were.
They were classified withrobbers and evildoers and
adulterers, with prostitutes andwith pagan gentiles.
Not only were they hated fortheir robbery, but they were
also minions of the Romans.
(11:13):
These guys were so despised thatthey could not serve as
witnesses in a Jewish court, andthey were excommunicated from
the synagogues.
And so here, low life Levi andhis friends were the lowest of
the low.
I told you all of this thismorning because I wanted you to
(11:34):
understand how much Levi wasdespised.
SPEAKER_00 (11:38):
You're listening to Foundations of Truth, the
biblical teaching ministry ofDr.
Timothy Mann.
The message we're hearing todayreminds us why biblical teaching
matters.
Jesus came to call sinners torepentance.
And the message is every bit asnecessary today as it was when
Levi walked away from histextbook nearly 2,000 years ago.
Foundations of Truth exists tokeep the Word of God at the
(12:01):
center, opening the Bible,explaining what the scriptures
mean, and proclaiming the gospelof Jesus Christ clearly and
faithfully.
This ministry is made possiblethrough the financial support of
listeners like you who believethat biblical truth needs to be
heard.
Foundations of Truth hasencouraged you and you'd like to
help make these broadcastspossible.
We are grateful for yourpartnership.
(12:22):
You can give a gift today atFoundationsOftruth.net.
Now let's return to today'smessage with Dr.
Timothy Mann.
SPEAKER_02 (12:30):
I think understanding how much Levi was
despised helps us to appreciatethen the drama, especially in
the opening description of hisencounter with Jesus.
Verse 27.
After these things, Jesus wentout and saw a tax collector
named Levi sitting at the taxoffice.
And he said to him, Follow me.
(12:52):
Now, they had probably seen eachother before, as Levi maybe had
stood at the fringes of variouscrowds listening to Jesus.
Perhaps they had even talkedprivately about spiritual
matters.
But now Jesus stopped and took agood look at Levi.
A good look.
The word saw that we have herein verse 27, he saw a tax
(13:16):
collector.
According to the Abbott SmithGreek lexicon of the New
Testament, that means carefuland deliberate vision which
interprets its object.
In other words, Jesus took avery contemplative look at Levi.
And that kind of contemplativelook probably made Levi
(13:36):
nervously wonder, what doesJesus want with me?
He's looking at him.
And then the answer came like abolt of lightning.
Follow me, Jesus said to him.
What does the Bible say?
The Bible says that Levi got up,left everything, and followed
him.
Now that doesn't mean that henever returned again to set his
(13:56):
dealing straight, but what Lukeis stressing here, that he made
a decisive break with his oldlife and followed Jesus.
Literally, the idea of the tenseof the word is was following him
as a continuous pattern of life.
And in doing so, Levi gave upsomething considerable because
(14:20):
he was wealthy.
He was very wealthy.
There was some, we could saythere's some quiet sacrifice
here because unlike thefisherman who had followed
Jesus, he could not go back tohis old job if things didn't
work out.
And indeed, Levi did followChrist for the rest of his life,
for Levi is none other thanMatthew the gospel writer.
Now, whether he was namedMatthew when Jesus first called
(14:44):
him, we don't know.
Many think that just as Simonwas named Peter, the rock by the
Lord, so Levi was also taggedMatthew, which means gift of
God.
If that was the case, it wasdivine poetry because this
covetous ripoff artist wouldbecome, as his name suggested, a
gift to his people.
(15:04):
This was utterly amazingbecause, listen, because of all
the people in Capernaum, Leviwas the most publicly
unacceptable candidate fordiscipleship.
Do you understand that?
He was the most publiclyunacceptable candidate for
discipleship.
Jesus sought out the guy no oneelse wanted.
(15:28):
The one who actually wished,some wished would come under
God's most severe judgment.
This is one of the glories ofJesus' ministry.
That's what he does.
He seeks out the people nobodyelse wanted, and nobody else
wants.
And this is what Luke has beenbuilding toward in his gospel
(15:50):
arrangement.
Jesus is healing the impossiblydisfigured leper, thus
demonstrating his power toreveal the ravages of sin.
And then his pronouncement tothose around the paralytic that
the Son of Man has power onearth to forgive sins.
And now this, what does thisshow us?
This shows us that Jesus offersreal forgiveness for real guilt.
(16:12):
Real forgiveness for real guilt.
We also learn, and I'm sothankful for this, we also learn
from this that Jesus sees whatwe can become even while we're
lost in our sins.
Isn't that good?
Christ saw in the flawed life ofLevi, a tax collector, he saw a
Matthew, writer, evangelist,fisher of men, collector of
(16:37):
souls.
He sees sinners with all oftheir moral deformity through
his ultimate artist's eye.
Ephesians 2 10, for we are God'sworkmanship created in Christ
Jesus to do goods to do goodworks.
I am so grateful that no matterhow scarred or how ugly a
(16:57):
sinner's life may be, Christ canmake it into something beautiful
for God.
He has devoted his life to that.
It's a beautiful picture.
And so when Jesus calls you, youhave to respond to his call and
make a break with your old lifeand follow him.
(17:21):
When Jesus calls, that's whathas to happen.
What else, though?
Secondly, in verse 29, whenJesus calls me, I must invite
others to meet him.
Did you notice that?
Verse 29.
Evidently Levi had no regretsabout giving up everything to
follow Jesus because he evenhosted his own goodbye party.
That's what he's doing.
(17:42):
Verse 29, then Levi gave him agreat feast in his own house,
and there was a great number oftax collectors and others who
sat down with him.
Now Levi had the means to do itbig, and he did.
The large crowd would haverequired some extra servants and
probably a very substantialoutlay of money, but that was
not a big deal to Levi.
(18:02):
That was fine with him.
And so they they feasted in thetraditional arrangement, no
doubt, and posture of recliningon their left sides and fully
enjoying the cuisine and thedrink of the Holy Land.
Levi's reasons for the big bashrelate to our own experience as
believers, because Levi hostedthe feast, but not for selfish
(18:23):
reasons, but as a celebration ofwhat happened to him.
Ecclesiastes chapter 10, verse 9says that feasting is for
laughter and merriment.
There's nothing wrong with that.
Laughter and merriment is a goodthing.
This ex-tax collector regardedthe change in his life as an
(18:45):
occasion for rejoicing.
And indeed it was.
Hey, nothing is a greateroccasion for rejoicing than
becoming a follower of Jesus.
Your conversion is a reason tocelebrate.
Absolutely.
And anytime somebody elsebecomes a follower of Jesus,
that's a reason to celebrate.
J.C.
(19:05):
Ryle had it right when he saidit is far more important event
than being married or coming ofage or being made a nobleman or
receiving a great fortune.
It is the birth of an immortalsoul.
It is the rescue of a sinnerfrom hell.
It is a passage from death tolife.
It is being made a king and apriest forevermore.
It is being provided for both intime and eternity.
(19:25):
It is adoption into the noblestand richest of all families, the
family of God.
Hey, coming to know Christ is agreat reason to throw a party.
It's a great reason.
But Levi, notice, Levi also puton the banquet for Jesus.
For the Savior was the guest ofhonor.
Without him, there would havebeen no celebration.
(19:48):
Someone said that the desire tohonor God is the natural
response of the soul that hasreceived the divine touch of
Christ.
That's right.
Jesus was everything to Levi, toMatthew.
But this retired tax collectoralso hosted the banquet, and
this is what I want you tonotice.
(20:08):
He also hosted the banquet forhis friend's sake.
Because the soul that hasreceived God's grace does not
want to go to heaven alone.
This is the way it was withAndrew, too, as the apostle John
records, John 1.41.
The first thing Andrew did wasto find his brother Simon and
tell him, we have found theMessiah.
(20:30):
And don't forget, remember too,the Samaritan woman's
invitation.
Come, see a man who told meeverything I did.
Could this be the Christ?
And so Levi knew that if hisneedy friends would meet Jesus
and hear his words, they wouldbe moved and perhaps, perhaps,
(20:50):
follow him.
Levi's changed heart longed forthat.
And so as courses were servedand cups were filled and
refilled and the lamps burntlow, Jesus engaged needy people.
He engaged sinners inconversation.
And Levi's satisfactionexpanded.
(21:12):
If I've received Christ's calland became his follower, I will
want others to follow him aswell, and I will introduce
others to him.
I will invite others to meethim.
Who's the last person you'veinvited introduced Jesus to?
Who's the last person you'veinvited to follow him?
(21:35):
When Jesus calls me, I mustrespond and follow him.
When Jesus calls me, I mustinvite others to meet him.
When Jesus calls me, after Jesuscalls me, I must never become
self righteous.
(22:00):
They weren't very excited aboutthe fact that he had become the
follower of Jesus.
Of course, they hadn't beeninvited to the party, but they
sure had gotten a full report.
Isn't that how that works?
Some might have even beenwatching the proceedings unseen
through an open window.
We don't know.
The Pharisees were theseparatists of contemporary
(22:21):
Jewish culture.
They were the separatists fromsuch Old Testament passages as
Luke 10:10, which says you mustdistinguish between the holy and
the profane, between the uncleanand the king and the clean.
They had developed the idea ofsalvation by segregation.
(22:42):
Salvation by segregation.
They were self-righteouslyserious about their lifestyle,
which had strict rules aboutceremonial purity in regard to
places and objects and peopleand food.
Their legalistic mindset had noroom for parties, like the one
(23:06):
Levi threw for Jesus.
No room for parties.
And so, appalled at this motleygathering, they came, not to
Jesus, by the way, I noticedthat, but to his followers.
And they said they complained tohis disciples, saying, Why do
you eat and drink with taxcollectors and sinners?
(23:26):
Now the coupling here of taxcollectors and sinners took
their indictment here beyondJews, who had some hope if they
repented, to Gentiles who werecharacterized as lawless and
godless and hopeless.
In their view, Jesus had defiledhimself by hanging out with the
(23:47):
collective Hebrew and Gentilescum here of Galilee.
His eating with them indicatedfriendship and full acceptance.
But the problem is, is it neveroccurred to the Pharisees and to
the teachers of the law thattheir lack of concern for
sinners and their haughtymercilessness had actually
(24:07):
distanced them from God.
Never occurred to them.
Oh, these experts had thescriptures, but they had failed
to truly read them and applythem to their lives.
For example, when the prophetMicah stated the Lord's case
against Israel in the sixthchapter of his prophecy, he
concluded by asking in Micah 6,6, and what does the Lord
(24:31):
require of you?
To act justly, to love mercy,and to walk humbly before your
God.
From Micah's perspective, thePharisees' lack of concern for
others indicated that they werecompletely out of sync with the
heart of God.
If you read the parallel accountof Levi's calling in Matthew
(24:53):
chapter 9, it records an extraline from Jesus that he said to
the Pharisees, and this is whathe said.
But go and learn what thismeans.
I desire mercy, not sacrifice.
SPEAKER_00 (25:09):
Thanks for spending part of your day with us on
Foundations of Truth, thebiblical teaching ministry of
Dr.
Timothy Mann.
If you'd like to hear thismessage again or give a
financial gift or get morebiblical resources, you can do
so online.
Foundationsoftruth.net.
That's foundationsoftruth.net.
And thank you so much.
Join us again tomorrow foranother opportunity to study the
(25:31):
scriptures and discover theunchanging truth of God's Word.
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Also Cat Care Clinic of OrmondBeach, providing compassionate,
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And Luther Rice Seminary,equipping men and women through
(25:53):
biblical and theologicaleducation.
We're grateful for theirpartnership in making this
ministry possible.
You're listening to Foundation Tree, the Bible
teaching ministry of Dr.
Timothy Mann.
Our mission is to help you buildyour life on the unshakable
foundation of God's Word, rootedin Scripture, anchored in the
grace of the gospel of JesusChrist.
Each week, Dr.
Timothy Mann opens the Bible tobring clarity, conviction, and
encouragement for everyday life.
(00:22):
Today on Foundations of Truth,Dr.
Timothy Mann takes us to Lukechapter 5, verses 27 through 32,
where a tax collector named Levihears two words from Jesus that
change everything.
Follow me.
Let's join Dr.
Mann now with today's message.
SPEAKER_02 (00:39):
You know, everyone has a spiritual need.
Everyone.
And although that's the case,some people have a greater
awareness than others of theeffects of sin in their lives.
Sometimes the sense of that needdevelops when we run into very
(01:00):
difficult situations, direstraits in our life.
Once held ethics fall.
Harmful appetites control us.
Our marriage falters.
Our family suffers.
Or our career turns south.
(01:21):
Guilt begins to choke us.
Balance, well-being, and peacebecome aching memories.
Life becomes bleak.
And we are, as it says inEphesians 2, verse 12, without
hope and without God in theworld.
(01:41):
But thankfully, thankfully,sometimes this sense of need
drives a person into the arms ofChrist.
Isn't that a good thing?
It's like the old song, Rock ofAges, says Naked come to thee
for dress, helpless look to theefor grace.
And you know this, meetingChrist can bring a peace that we
(02:05):
didn't know before.
It does bring a peace that wedidn't know before.
Peace I leave with you, Jesussays.
And then our soul has a sense ofrest and well-being it had never
known, not even in the best oftimes.
And getting to know Christbetter and better through his
word brings us wisdom forliving.
(02:28):
That wisdom that slows down andeven reverses the destructive
patterns in our lives.
We begin to experience newstability, self-control, and
discipline.
While it is true that some ofthe negative consequences of sin
cannot be undone, we can developand we do develop personal
(02:50):
qualities that improve ourcapacity for relationships and
intimacy.
And then rightly related to God,Christians then begin
experiencing increasedfellowship with each other.
Strong friendships result.
Marriages become stronger,families become more nurturing.
And then through the biblicalvalues of integrity and honesty
(03:14):
and hard work and carefulness,you know, prudence in our lives,
God's people then become pillarsin their churches and in
communities.
But unfortunately, Christiansalso sometimes become skillful
at maintaining a facade ofspirituality that does not
necessarily match what's goingon within them.
(03:37):
You know what I'm talking about?
Oh, no one swears, at least notpublicly.
Everybody's well-mannered.
Biblical cliches flow throughconversations.
Being good externally becomessecond nature.
(03:58):
Everyone seems so together.
You all look so together today.
Got it figured out.
There are a few obvious needs,and those that do exist are
skillfully disguised.
SPEAKER_01 (04:19):
Oh, but underneath.
Underneath.
SPEAKER_02 (04:25):
It is too easy for Christian believers to forget
that we are fully capable ofsinning terribly.
Yes, thank God.
Justified before God, but stillin ourselves weak and
vulnerable.
James puts it this way, James3.2, he said, we all stumble in
(04:47):
many things.
Isn't that true?
We all stumble in many ways.
That's what James said.
But what happens in the churchis sinners are out there, not in
the church.
The church becomes an elite clubthat very few on the outside
would want to join, even if theycould.
(05:09):
See, the radical regeneratingwork of Christ diminishes when
redeemed people lose sight oftheir continuing need.
When we forget that although oureternal future is secure in our
daily walk on our own, we arefrail and needy.
(05:32):
The church can easily become aself-righteous subculture with
no room for and no sympathy forsinners.
Ladies and gentlemen, this is areal danger to the evangelical
church.
It's a real danger.
We have been gloriously saved.
Oh, we're hard working.
(05:54):
We're spiritually and perhapsmaterially prosperous.
Many of us have few noticeableneeds.
But are we seeing ourselves aswe really are?
Jesus' warning to the Laodiceanchurch may apply to us.
Revelation 3:17.
(06:14):
You say, I am rich, I'veacquired wealth, and do not need
a thing, but you do not realizethat you are wretched, pitiful,
poor, blind, and naked.
Jesus' calling of Levi in ourpassage this morning speaks to
this very issue.
And a study of it can help usassess ourselves and know what
(06:36):
to do.
Let's read the text.
Luke chapter 5, beginning inverse 27, as we read the
inerrant infallible word of God.
Verse 27, After these things he,meaning Jesus, went out and saw
a tax collector named Levisitting at the tax office.
And he said to him, Follow me.
(07:00):
So he left all, rose up, andfollowed him.
And then Levi gave him a greatfeast in his own house, and
there were a great number of taxcollectors and others who sat
down with them.
And their scribes and theirPharisees complained against his
disciples, saying, Why do youeat and drink with tax
collectors and sinners?
(07:20):
Jesus answered and said to them,Those who are well have no need
of a physician, but those whoare sick.
I have not come to call therighteous, but sinners to
repentance.
We'll stop there.
And so the question is this.
(08:00):
Now Levi was a tax collector forthe Roman government.
And the Romans collected theirtaxes through a system called
tax farming.
This was quite a setup.
They assessed a district, afixed tax figure, and then they
sold the right to collect thetaxes to the highest bidder.
(08:20):
What a deal that was.
The buyer, the highest bidder,simply then had to hand over the
assessed figure at the end ofthe year and could keep whatever
he gathered above that amount.
And so that kind of systeminvited extortion.
The potential for abuse, ofcourse, was further complicated
(08:41):
and added to by the primitiverecord keeping and the limited
means of communication in theancient world, both of which
made it very difficult forpeople to verify when they were
being exploited or to evenappeal it at all.
Now there were two categories oftaxes.
I learned this week as I studyand prepare for this lesson,
(09:02):
this sermon.
Two categories of taxes.
First of all, there were fixedtaxes, which left really little
room for extortion.
Those included the poll tax,which all men and women paid
simply because they were alive.
The ground tax, which requiredone-tenth of all grain, wine,
and oil, and then the incometax.
There was income tax.
Then there was the second areaof taxes, namely duties and
(09:27):
tolls.
That allowed tax collectors torob others.
The people paid separate taxesfor using roads and for docking
in harbors and also import andexport duties and even a sales
tax on certain items.
I learned this week as I wasstudying for this, there was
even a cart tax in which eachwheel was taxed.
(09:48):
I mean, sounds like those guyscould have run for Congress in
the U.S., you know.
The system was a breeding groundfor illicit gain and
exploitation.
So a tax collector could stop,this is what he could do.
It's so crazy.
A tax collector could basicallystop anybody on the road, make
them unpack their bundles, andcharge just about anything his
(10:09):
thieving heart desired.
And then on top of that, if thetraveler could not pay, the tax
collector would offer to loanhim money at an exorbitant rate.
So these guys were skilledextortioners.
The Jewish Talmud actuallyclassified them as robbers.
Not surprisingly, they oftenallied themselves with thugs and
(10:30):
enforcers, kind of the mafia ofthe Jewish society, the scum, if
you will, of Jewish society.
So rare was honesty in theprofession that a Roman writer
actually remarked in amazementthat he once saw a monument to
an honest tax collector.
And so Jewish tax collectorswere easily the most hated men
(10:52):
in Hebrew society.
These were despicable, wealthyparasites.
That's what they were.
They were classified withrobbers and evildoers and
adulterers, with prostitutes andwith pagan gentiles.
Not only were they hated fortheir robbery, but they were
also minions of the Romans.
(11:13):
These guys were so despised thatthey could not serve as
witnesses in a Jewish court, andthey were excommunicated from
the synagogues.
And so here, low life Levi andhis friends were the lowest of
the low.
I told you all of this thismorning because I wanted you to
(11:34):
understand how much Levi wasdespised.
SPEAKER_00 (11:38):
You're listening to Foundations of Truth, the
biblical teaching ministry ofDr.
Timothy Mann.
The message we're hearing todayreminds us why biblical teaching
matters.
Jesus came to call sinners torepentance.
And the message is every bit asnecessary today as it was when
Levi walked away from histextbook nearly 2,000 years ago.
Foundations of Truth exists tokeep the Word of God at the
(12:01):
center, opening the Bible,explaining what the scriptures
mean, and proclaiming the gospelof Jesus Christ clearly and
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Foundations of Truth hasencouraged you and you'd like to
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We are grateful for yourpartnership.
(12:22):
You can give a gift today atFoundationsOftruth.net.
Now let's return to today'smessage with Dr.
Timothy Mann.
SPEAKER_02 (12:30):
I think understanding how much Levi was
despised helps us to appreciatethen the drama, especially in
the opening description of hisencounter with Jesus.
Verse 27.
After these things, Jesus wentout and saw a tax collector
named Levi sitting at the taxoffice.
And he said to him, Follow me.
(12:52):
Now, they had probably seen eachother before, as Levi maybe had
stood at the fringes of variouscrowds listening to Jesus.
Perhaps they had even talkedprivately about spiritual
matters.
But now Jesus stopped and took agood look at Levi.
A good look.
The word saw that we have herein verse 27, he saw a tax
(13:16):
collector.
According to the Abbott SmithGreek lexicon of the New
Testament, that means carefuland deliberate vision which
interprets its object.
In other words, Jesus took avery contemplative look at Levi.
And that kind of contemplativelook probably made Levi
(13:36):
nervously wonder, what doesJesus want with me?
He's looking at him.
And then the answer came like abolt of lightning.
Follow me, Jesus said to him.
What does the Bible say?
The Bible says that Levi got up,left everything, and followed
him.
Now that doesn't mean that henever returned again to set his
(13:56):
dealing straight, but what Lukeis stressing here, that he made
a decisive break with his oldlife and followed Jesus.
Literally, the idea of the tenseof the word is was following him
as a continuous pattern of life.
And in doing so, Levi gave upsomething considerable because
(14:20):
he was wealthy.
He was very wealthy.
There was some, we could saythere's some quiet sacrifice
here because unlike thefisherman who had followed
Jesus, he could not go back tohis old job if things didn't
work out.
And indeed, Levi did followChrist for the rest of his life,
for Levi is none other thanMatthew the gospel writer.
Now, whether he was namedMatthew when Jesus first called
(14:44):
him, we don't know.
Many think that just as Simonwas named Peter, the rock by the
Lord, so Levi was also taggedMatthew, which means gift of
God.
If that was the case, it wasdivine poetry because this
covetous ripoff artist wouldbecome, as his name suggested, a
gift to his people.
(15:04):
This was utterly amazingbecause, listen, because of all
the people in Capernaum, Leviwas the most publicly
unacceptable candidate fordiscipleship.
Do you understand that?
He was the most publiclyunacceptable candidate for
discipleship.
Jesus sought out the guy no oneelse wanted.
(15:28):
The one who actually wished,some wished would come under
God's most severe judgment.
This is one of the glories ofJesus' ministry.
That's what he does.
He seeks out the people nobodyelse wanted, and nobody else
wants.
And this is what Luke has beenbuilding toward in his gospel
(15:50):
arrangement.
Jesus is healing the impossiblydisfigured leper, thus
demonstrating his power toreveal the ravages of sin.
And then his pronouncement tothose around the paralytic that
the Son of Man has power onearth to forgive sins.
And now this, what does thisshow us?
This shows us that Jesus offersreal forgiveness for real guilt.
(16:12):
Real forgiveness for real guilt.
We also learn, and I'm sothankful for this, we also learn
from this that Jesus sees whatwe can become even while we're
lost in our sins.
Isn't that good?
Christ saw in the flawed life ofLevi, a tax collector, he saw a
Matthew, writer, evangelist,fisher of men, collector of
(16:37):
souls.
He sees sinners with all oftheir moral deformity through
his ultimate artist's eye.
Ephesians 2 10, for we are God'sworkmanship created in Christ
Jesus to do goods to do goodworks.
I am so grateful that no matterhow scarred or how ugly a
(16:57):
sinner's life may be, Christ canmake it into something beautiful
for God.
He has devoted his life to that.
It's a beautiful picture.
And so when Jesus calls you, youhave to respond to his call and
make a break with your old lifeand follow him.
(17:21):
When Jesus calls, that's whathas to happen.
What else, though?
Secondly, in verse 29, whenJesus calls me, I must invite
others to meet him.
Did you notice that?
Verse 29.
Evidently Levi had no regretsabout giving up everything to
follow Jesus because he evenhosted his own goodbye party.
That's what he's doing.
(17:42):
Verse 29, then Levi gave him agreat feast in his own house,
and there was a great number oftax collectors and others who
sat down with him.
Now Levi had the means to do itbig, and he did.
The large crowd would haverequired some extra servants and
probably a very substantialoutlay of money, but that was
not a big deal to Levi.
(18:02):
That was fine with him.
And so they they feasted in thetraditional arrangement, no
doubt, and posture of recliningon their left sides and fully
enjoying the cuisine and thedrink of the Holy Land.
Levi's reasons for the big bashrelate to our own experience as
believers, because Levi hostedthe feast, but not for selfish
(18:23):
reasons, but as a celebration ofwhat happened to him.
Ecclesiastes chapter 10, verse 9says that feasting is for
laughter and merriment.
There's nothing wrong with that.
Laughter and merriment is a goodthing.
This ex-tax collector regardedthe change in his life as an
(18:45):
occasion for rejoicing.
And indeed it was.
Hey, nothing is a greateroccasion for rejoicing than
becoming a follower of Jesus.
Your conversion is a reason tocelebrate.
Absolutely.
And anytime somebody elsebecomes a follower of Jesus,
that's a reason to celebrate.
J.C.
(19:05):
Ryle had it right when he saidit is far more important event
than being married or coming ofage or being made a nobleman or
receiving a great fortune.
It is the birth of an immortalsoul.
It is the rescue of a sinnerfrom hell.
It is a passage from death tolife.
It is being made a king and apriest forevermore.
It is being provided for both intime and eternity.
(19:25):
It is adoption into the noblestand richest of all families, the
family of God.
Hey, coming to know Christ is agreat reason to throw a party.
It's a great reason.
But Levi, notice, Levi also puton the banquet for Jesus.
For the Savior was the guest ofhonor.
Without him, there would havebeen no celebration.
(19:48):
Someone said that the desire tohonor God is the natural
response of the soul that hasreceived the divine touch of
Christ.
That's right.
Jesus was everything to Levi, toMatthew.
But this retired tax collectoralso hosted the banquet, and
this is what I want you tonotice.
(20:08):
He also hosted the banquet forhis friend's sake.
Because the soul that hasreceived God's grace does not
want to go to heaven alone.
This is the way it was withAndrew, too, as the apostle John
records, John 1.41.
The first thing Andrew did wasto find his brother Simon and
tell him, we have found theMessiah.
(20:30):
And don't forget, remember too,the Samaritan woman's
invitation.
Come, see a man who told meeverything I did.
Could this be the Christ?
And so Levi knew that if hisneedy friends would meet Jesus
and hear his words, they wouldbe moved and perhaps, perhaps,
(20:50):
follow him.
Levi's changed heart longed forthat.
And so as courses were servedand cups were filled and
refilled and the lamps burntlow, Jesus engaged needy people.
He engaged sinners inconversation.
And Levi's satisfactionexpanded.
(21:12):
If I've received Christ's calland became his follower, I will
want others to follow him aswell, and I will introduce
others to him.
I will invite others to meethim.
Who's the last person you'veinvited introduced Jesus to?
Who's the last person you'veinvited to follow him?
(21:35):
When Jesus calls me, I mustrespond and follow him.
When Jesus calls me, I mustinvite others to meet him.
When Jesus calls me, after Jesuscalls me, I must never become
self righteous.
(22:00):
They weren't very excited aboutthe fact that he had become the
follower of Jesus.
Of course, they hadn't beeninvited to the party, but they
sure had gotten a full report.
Isn't that how that works?
Some might have even beenwatching the proceedings unseen
through an open window.
We don't know.
The Pharisees were theseparatists of contemporary
(22:21):
Jewish culture.
They were the separatists fromsuch Old Testament passages as
Luke 10:10, which says you mustdistinguish between the holy and
the profane, between the uncleanand the king and the clean.
They had developed the idea ofsalvation by segregation.
(22:42):
Salvation by segregation.
They were self-righteouslyserious about their lifestyle,
which had strict rules aboutceremonial purity in regard to
places and objects and peopleand food.
Their legalistic mindset had noroom for parties, like the one
(23:06):
Levi threw for Jesus.
No room for parties.
And so, appalled at this motleygathering, they came, not to
Jesus, by the way, I noticedthat, but to his followers.
And they said they complained tohis disciples, saying, Why do
you eat and drink with taxcollectors and sinners?
(23:26):
Now the coupling here of taxcollectors and sinners took
their indictment here beyondJews, who had some hope if they
repented, to Gentiles who werecharacterized as lawless and
godless and hopeless.
In their view, Jesus had defiledhimself by hanging out with the
(23:47):
collective Hebrew and Gentilescum here of Galilee.
His eating with them indicatedfriendship and full acceptance.
But the problem is, is it neveroccurred to the Pharisees and to
the teachers of the law thattheir lack of concern for
sinners and their haughtymercilessness had actually
(24:07):
distanced them from God.
Never occurred to them.
Oh, these experts had thescriptures, but they had failed
to truly read them and applythem to their lives.
For example, when the prophetMicah stated the Lord's case
against Israel in the sixthchapter of his prophecy, he
concluded by asking in Micah 6,6, and what does the Lord
(24:31):
require of you?
To act justly, to love mercy,and to walk humbly before your
God.
From Micah's perspective, thePharisees' lack of concern for
others indicated that they werecompletely out of sync with the
heart of God.
If you read the parallel accountof Levi's calling in Matthew
(24:53):
chapter 9, it records an extraline from Jesus that he said to
the Pharisees, and this is whathe said.
But go and learn what thismeans.
I desire mercy, not sacrifice.
SPEAKER_00 (25:09):
Thanks for spending part of your day with us on
Foundations of Truth, thebiblical teaching ministry of
Dr.
Timothy Mann.
If you'd like to hear thismessage again or give a
financial gift or get morebiblical resources, you can do
so online.
Foundationsoftruth.net.
That's foundationsoftruth.net.
And thank you so much.
Join us again tomorrow foranother opportunity to study the
(25:31):
scriptures and discover theunchanging truth of God's Word.
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