The Taxman

Rev. Andrew Brashier / September 22,2025

Feast of St. Matthew

St. Matthew’s calling is a beautiful display of God’s love for each human being, right where He finds us. St. Matthew is introduced to us as a passing thought at first glance. We learn that Jesus is passing from his healing a man (inflaming the scribes by forgiving his sins) when along the way “he saw a man, named Matthew, sitting at the receipt of custom.” (Gospel lesson, Matthew 9:9, KJV). Although the Scriptures do not make this claim, Jesus must have known Matthew. Here sat Matthew in his tax booth, no doubt charging and overcharging his fellow Jews in order to appease the Roman conquerors while lining his pockets with extra money he arbitrarily assessed on his brethren. Jesus encounters Matthew and says very little, but what He does say, captivates Matthew. There’s no introduction, no calling by name, our Lord simply “saith unto Him, ‘Follow me.'” (Matthew 9:9).

Come, ye sinners, poor and needy,

Weak and wounded, sick and sore;

Jesus ready stands to save you,

Full of pity, love and power.

I will arise and go to Jesus,

He will embrace me in His arms;

In the arms of my dear Savior,

O there are ten thousand charms.

There is something sweetly simple about St. Matthew’s calling. The Living God, incarnate Word, Jesus Christ says nothing about Matthew’s sins, offers nothing in return, and promises nothing as to his future. Yet when Christ calls, Matthew “arose, and followed [H]im.” (Matthew 9:9).

It may seem outrageous to some that a man would drop everything and follow a wandering, homeless preacher like Jesus. I find it compelling. The hope of Israel, the foretold Messiah, the One who both heals ailments and pronounces sins forgiven, approaches you and calls – would you not dare to follow and see what He has for you? Far too many think they know Jesus when what they know is a genie in a bottle, only good to dust off and pull off the table when someone wants or desires something. St. Matthew was an empty man who needed to be filled. No doubt he knew he was worthless – both to God and to man – as a thieving and dishonest tax collector hated by his Jewish blood brothers and even reviled by the Romans whose taxes he collected. So when Jesus saw it fit to command him to follow Him, Matthew was more than ready to be filled by the One who heals and cures the loneliness, emptiness, and hollow hearts we bear.

Come, ye thirsty, come, and welcome,

God’s free bounty glorify;

True belief and true repentance,

Every grace that brings you nigh.

We learn that some time later, “it came to pass,” that “Jesus sat at meat in the house” of St. Matthew. (Matthew 9:10). Matthew was offered the chance to become a disciple of Christ and he jumped at it. The least he could do is to hold a feast in gratitude and thanks for his new Master. Matthew invited those whom he knew, “many publicans and sinners came and down with him and his disciples.” (Matthew 9:10). Undoubtedly, the other disciples probably wondered what their Lord was doing, inviting such a man as Matthew into their fellowship. The Pharisees saw the dinner party with Jesus and the tax collectors and notorious sinners. They could not help but say, “unto his disciples, ‘eateth your Master with publicans and sinners?” (Matthew 9:11). More than likely, the disciples probably looked nervously at one another, quiet because in frankness they agreed with the Pharisees.

However, “when Jesus heard” what the Pharisees asked, “he said unto them, ‘They that be whole need not a physician, but they that are sick.” (Mathew 9:12). The hospitable Matthew likely sat embarrassed during the exchange as he examined his motley crew of friends and the Pharisees’ objections. Yet Matthew’s hospitality in inviting Jesus and His disciples to break bread was met with Jesus’ hospitality in welcoming not only Matthew, but also his friends. The Lord God did not make excuses for the behavior or the character of Matthew’s friends. Christ did not deny their status as “sinners,” in fact, He acknowledges and then educates the Pharisees that the “sinners” are precisely His calling. St. Matthew has not dishonored Christ with whom he associates; instead, he has honored his new vocation as Christ’s disciple by bringing his friends to meet Jesus.

Come, ye weary, heavy laden,

Lost and ruined by the fall;

If you tarry till you’re better,

You will never come at all.

We have two lessons to learn from today’s Gospel. The first is that Christ calls you where you are. You are not too sinful to be called; it is precisely because you are sinful that He comes a’callin’. Second, we must drop the false humility and yoke of guilt Satan ropes around our neck to not only answer Christ’s call, but then to manfully and unashamedly invite our friends, our family, our fellow co-workers to come and see the Lord God who saves a wretch such as me. Be boldly hospitable in inviting your neighbors to meet the One who has redeemed and called you, yes, even you, to enter into His New Life. For many of us lifelong Christians, we have a third lesson to learn, the lesson Christ taught the Pharisees, “go ye and learn what that meaneth, ‘I will have mercy, and not sacrifice: for I am not come to call the righteous, but sinners to repentance.'” (Matthew 9:13).

View Him prostrate in the garden;

On the ground your Maker lies.

On the bloody tree behold Him;

Sinner, will this not suffice?

Christ is calling the dirty to be rinsed in the waters of baptism to be made clean. Christ is calling the lost to be found. Christ is calling the blind to come and see. Christ calls not those who think they are healthy, but those who know they are sick to be healed and to go and sin no more. Lay your righteousness at Christ’s feet, for they are but filthy rags. Humble yourself and acknowledge you are not good, for only One is good. Remember that your righteousness is not your own, but is a grace from God. Then remember, “we preach not ourselves, but Christ Jesus the Lord.” (Epistle lesson, 2 Corinthians 4:5, KJV). Be ye humble and remember we are “ourselves your servants for Jesus’ sake.” (2 Corinthians 4:5). Matthew remembered always that Christ served him as Savior, and immediately served others by calling them to meet Jesus over dinner in his home. How many of us need to remember that because Jesus saves us, we must serve Him? Do so by inviting others to join you to meet Jesus, just as Jesus invited you to meet Him.

Lo! th’incarnate God ascended,

Pleads the merit of His blood:

Venture on Him, venture wholly,

Let no other trust intrude.

My fellow sinners who have greatly sinned and failed our Maker. Rejoice with me now that Christ is calling you today! He does not walk past the booth of your own making to shut out God. Christ does not allow you to hide behind the curtain in your hut of sin, emptiness, and isolation. No,

Christ walks by and looks at you, through you, and within you, and says even now, “Follow me.”

The hour and day is now, say nothing but act wholly with your body and rise up. Rise up now where you sit, say aloud that the Jesus who calls you is Lord, and trust Him. Do not give Him lip service or mind acknowledgement; trust Him and follow after Him. Jesus beckons for Him, do not tarry and think He will linger always. Answer Him by standing and walking after Him. He called you out of the dark booth of your own making and into the bright love of everlasting Light: “For God, who commanded the light to shine out of darkness, hath shined in our hearts, to give the light of the knowledge of the glory of God in the face of Jesus Christ.” (2 Corinthians 4:6).

The same living and “almighty God, who by thy blessed Son didst call Matthew from receipt of custom to be an apostle and evangelist” is calling you because He has received you into His Kingdom and for use for His glory. (Collect of the Day). Do not fear what you have done, marvel at what you have become through Jesus’ call, sacrifice, and resurrection. Do not fear the old man and old sins that tempt you, new Christian; instead, pray for the One who purchased our salvation to “Grant us grace to forsake all covetous desires and inordinate love of riches, and to follow the same thy Son Jesus Christ, who liveth and reigneth with thee and the Holy Ghost, one God, world without end. Amen.”

Let not conscience make you linger,

Not of fitness fondly dream;

All the fitness He requirethI

s to feel your need of Him.