Matthew: At the Tax Booth

By: Ministry, St Mark Preaching

It was not by chance that Jesus passed by the tax booth in Capernaum on that day. Every step of His earthly ministry was in obedience to the will of the Father who sent Him. As He testified,
"For I have come down from heaven, not to do My own will, but the will of Him who sent Me." (John 6:38)
From eternity, the Father had purposed to seek and save the lost (Luke 19:10). In the fullness of time, He sent His Son (Galatians 4:4) to walk among the people of Israel, to proclaim the good news of the Kingdom, and to call sinners into fellowship with Himself. And on this day in Capernaum, the Father's loving plan came to focus on one man - Levi, also named Matthew.The calling of Matthew is told in three Gospels: Matthew 9:9-13, Mark 2:13-17, and Luke 5:27-32. Luke's account is vivid: "After this, He went out and noticed a tax collector named Levi sitting in the tax booth, and He said to him, 'Follow Me.' And he left everything behind, and got up and began to follow Him." (Luke 5:27-28)
Here we see the convergence of heaven's will and earthly reality. The Son goes out because the Father has sent Him; He notices because the Father's eyes are upon the man; He speaks because the Father has given Him the words (John 12:49); and Matthew responds because the Father is drawing him to the Son (John 6:44).In human eyes, Matthew was a tax collector - a publican in service to the Roman occupiers, despised by his people, and barred from the religious respectability of synagogue life. Yet in the Father's eyes, he was a chosen vessel for the Gospel, destined to record the words and works of the Messiah for generations to come.This is the mystery of grace: "God demonstrates His own love toward us, in that while we were yet sinners, Christ died for us" (Romans 5:8). The Father did not wait for Matthew to reform his life before calling him. Instead, He sent His Son into the very place of Matthew's compromise and corruption to summon him into righteousness.Jesus never acted independently of the Father's will. In calling Matthew, He was fulfilling the mission given to Him: "The words that I say to you I do not speak from Myself, but the Father abiding in Me does His works." (John 14:10)
Every encounter, every healing, every calling of a disciple was the Father working through the Son by the Holy Spirit. This means Matthew's story is not merely about Jesus happening upon a tax collector - it is about the Father intentionally sending His Son to redeem a man who would, in turn, bring the good news to others.Matthew's transformation from tax collector to apostle mirrors the Father's plan for all who follow His Son: to be called out of darkness into His marvelous light (1 Peter 2:9), to exchange earthly gain for eternal treasure (Matthew 6:19-21), and to take part in the proclamation of the Kingdom (Matthew 10:7).In this book, we will follow Matthew's journey - not as a self-made decision, but as a divine appointment. We will see the Father's love initiating the call, the Son's voice delivering it, and the Spirit's power enabling Matthew to respond. We will watch as the tax booth is left behind for the banquet table of grace, and as a sinner becomes a saint, a record-keeper of taxes becomes the record-keeper of the Gospel.But this is not only Matthew's story. It is the story of every disciple. The same Father who sent His Son to call Matthew is still sending Him through the Gospel to call you. And His call is personal, purposeful, and pressing:
"Follow Me." (Luke 5:27)
The question is - will you rise from your "tax booth" and follow when He calls?

• Format: Paperback
• Language: English
• ISBN: B0FM7M3PC5
• ISBN13: 9798297747654
• Release Date: August 2025
• Publisher: Independently Published
• Length: 72 Pages
• Weight: 0.24 lbs.
• Dimensions: 0.1" x 6.0" x 9.0"