Lessons From The 12: Matthew.

May 11, 2026

From Tax Collector to Disciple: How Jesus Transforms the Rejected

In a world where people are quick to judge and write others off, the story of Matthew the tax collector offers profound hope. This account from Matthew 9:9-13 reveals how Jesus sees beyond our labels, failures, and past mistakes to call us into transformation and purpose.

Who Was Matthew the Tax Collector?

To understand the magnitude of Jesus' call, we need to grasp just how despised tax collectors were in first-century Palestine. Matthew, also called Levi, sat at his tax booth before sunrise, collecting taxes for the Roman Empire from his own Jewish people.

Tax collectors weren't just disliked—they were considered traitors. They worked for the occupying Roman forces, often taking extra money for themselves beyond what was required. Matthew would have been excommunicated from synagogue life, avoided by former friends, and labelled with harsh words like "traitor," "thief," and "scum."

Despite his wealth and comfortable lifestyle, Matthew lived with profound loneliness and disconnection. He had gained financial security but lost his community, his reputation, and his relationship with God.

What Does It Mean That Jesus Calls What Others Write Off?

The beautiful truth in this story is that "Jesus saw a man named Matthew sitting at his tax collector's booth" (Matthew 9:9). While others saw a corrupt tax collector, Jesus saw a man—a person created in God's image who needed healing and hope.

Jesus didn't see Matthew through the lens of his occupation or reputation. He saw beyond the labels that society had placed on him. The Pharisees called people like Matthew "scum," but Jesus saw potential, purpose, and transformation.

This is how Jesus sees each of us. He doesn't see us through our failures, mistakes, or the labels others have given us. He sees who we are and who we can become through His grace.

How Does Following Jesus Change Everything?

Matthew's response to Jesus' call was immediate and complete: "So Matthew got up and followed him" (Matthew 9:9). The Greek word used here for "got up" is the same word used for resurrection—Matthew didn't just stand up, he rose into new life.

As 2 Corinthians 5:17 tells us: "Therefore, if anyone is in Christ, he is a new creation. The old things have passed away. Behold, all things have become new."

Matthew left behind his old identity, income, reputation, and way of life to follow Jesus. He stepped away from his "tax collector's booth"—that place representing everything that wasn't right in his life—and walked into transformation.

What Is Your Tax Collector's Booth?

We all have areas of our lives that represent compromise, hidden sin, unhealthy patterns, or places where we've accepted a version of ourselves that Jesus came to change. The tax collector's booth might represent:

  • Habits we know aren't right, but have learned to live with
  • Patterns of thinking that keep us stuck
  • Relationships or situations where we compromise our values
  • Areas where we feel disconnected from God and others

Jesus looks at us and says, "Follow me"—leave this behind and step into the new life I have for you.

How Can Your Life Become a Place Where Others Meet Jesus?

After his transformation, Matthew immediately opened his home and threw a party, inviting Jesus along with his tax collector friends and other "disreputable sinners." Matthew didn't keep Jesus to himself—he brought Jesus into his world.

This is evangelism at its finest. Matthew used what he had—his home, his network of relationships, and his table—to create space for others to encounter Jesus. He became the connection point between Jesus and people who desperately needed hope.

What Do You Have to Offer?

You don't need special training or perfect circumstances to share Jesus with others. Like Matthew, you have:

  • A home (even if it's small or imperfect)
  • Relationships and connections
  • A table where you can share food and conversation

Matthew understood that the people in his world—other tax collectors and sinners—needed someone who spoke their language, understood their struggles, and could relate to their experiences. You are uniquely positioned to reach people in your sphere of influence.

Why Is Your Story a Miracle?

Matthew placed his conversion story right in the middle of chapters filled with Jesus' miracles—healing the sick, calming storms, and raising the dead. This wasn't an accident. Matthew understood that his transformed life was just as miraculous as any physical healing.

When Jesus heard the Pharisees criticising him for eating with "such scum," he responded: "Healthy people don't need a doctor—sick people do... For I have come to call not those who think they are righteous, but those who know they are sinners" (Matthew 9:12-13).

Your story of transformation is a walking, talking miracle of God's goodness, grace, and mercy. What God did for Matthew, he can do for anyone.

How Does God Deal with Rejection?

Many people carry the label of rejection so deeply that it becomes part of their identity. Like Matthew, who faced rejection from every person who passed his tax booth, we can build walls to protect ourselves from further hurt.

But God's message is clear: "I've seen everything you've done, and I accept you. I've seen every mess you've made, and I accept you. I see every broken part of your life, and I accept you."

Like the father in the parable of the prodigal son, God doesn't wait for us to clean ourselves up first. He runs toward us with open arms, ready to replace our identity of rejection with the truth that we are fully accepted and loved.

Life Application

This week, consider what "tax collector's booth" you might still be sitting in. What area of your life is Jesus calling you to leave behind? Take the step to rise and follow him completely, leaving the old patterns and compromises behind.

Also, look for opportunities to be like Matthew—use your home, relationships, and table to create spaces where others can encounter Jesus. You don't need to be perfect; you just need to be willing to share what God has done in your life.

Ask yourself these questions:

  • What labels or identities am I holding onto that Jesus wants to replace with his truth about who I am?
  • What "tax collector's booth" do I need to get up and walk away from?
  • How can I use my home, relationships, and resources to help others meet Jesus?
  • Who in my circle of influence needs to hear about the transformation Jesus offers?

Remember, the same Jesus who transformed Matthew's life is ready to transform yours. He sees you not through the lens of your failures or past, but through eyes of love, mercy, and incredible potential. Your life can become a miracle story that points others to the hope found in following Jesus.

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