He went out again beside the sea; and all the crowd gathered about him, and he taught them. And as he passed on, he saw Levi the son of Alphaeus sitting at the tax office, and he said to him, "Follow me." And he rose and followed him.
And as he sat at table in his house, many tax collectors and sinners were sitting with Jesus and his disciples; for there were many who followed him. And the scribes of the Pharisees, when they saw that he was eating with sinners and tax collectors, said to his disciples, "Why does he eat with tax collectors and sinners?" And when Jesus heard it, he said to them, "Those who are well have no need of a physician, but those who are sick; I came not to call the righteous, but sinners." Mark 2:13–17 (RSV)
I am not wild about paying taxes. It is my responsibility as a citizen of Iowa and the United States. Each year, about this time, I begin gathering the documents and records to file our tax returns. I don't like it, but it is fair that I pay my share. I have never believed that my taxes were unfair, legalized theft. I view them as one way I can care for my neighbor.
Levi (Matthew) was a tax collector for the Roman Empire. As long as he collected the assigned amount for Rome, he could take his 'fee' as well. He would often have armed Roman guards to protect the money and 'encourage' any reluctant citizens. It was a system that worked for Rome and the tax collector.
Jewish parents would probably prefer that their child had died rather than become a tax collector. They were universally hated by Jews of all religious and political persuasions. It was shocking on two levels when Jesus called Levi. Why would a rabbi in his right mind even speak to Levi, let alone call him as a disciple? Why would Levi leave his lucrative job to follow Jesus?
As if it weren't embarrassing enough to call Levi as a disciple, Jesus sat down and ate with him. This was too much for the 'decent folk.' They wondered, out loud, why Jesus would do such an outrageous thing? Breaking bread with someone communicated that they were worthy of your time and attention. They were not beyond the pale, even though they were sinners.
'The sick need a physician. I have come to call sinners.' There is a secret place in my soul that goes, 'Atta Boy, Jesus! You really put those scribes and Pharisees in their place! That smug self-righteousness lasts as long as it takes the Holy Spirit to remind me that I am a sinner as well. My spirit is just as sick with sin as any tax collector, prostitute, or thief.
Jesus takes our sin, our sickness unto death, upon Himself and dies of the disease that would kill us forever. It stings to remember that I am as desperately ill as Levi or any of his friends. Jesus is the soothing balm that takes away the sting of sin, the finality of death.
Holy Jesus, teach our hearts to remember that You have come to heal the sin-sick and give life to the dead. Instruct us that you become sin for us, so we are made new by your dying and rising. We are healed. We are saved.