“Jesus and the IRS”
Luke 5:27-32
Dr. Richard S. Koole
Chapel Pointe
December 27, 2009
I. Introduction
A. The fall of great empires
1. America?
2. None greater than Rome
B. Why Rome fell
In The Decline and Fall of the Roman Empire, completed in 1787, Edward Gibbon listed the following reasons for that fall:
1. The decline of the family
· The rapid increase of divorce; the undermining of dignity and sanctity of the home, which is the basis of human society.
2. The demand for pleasure
· Sports and entertainment becoming every year more exciting and brutal.
3. The decadence of morality
· The building of gigantic armaments when the real enemy was within: the decadence of the people.
4. The decay of religion
· Faith fading into mere form—losing touch with life and becoming impotent to guide the people
5. The degree of taxes
· Higher and higher taxes and the spending of public money for free bread and circuses for the populace.
C. The current controversy over taxes in America
1. Health care and new taxes
2. A hot issue during days of Jesus
a. They hated tax collectors
b. We’ll meet one today
c. You may be surprised who he is
II. Review
A. Luke and the story of Jesus
1. The growing crowd of the curious
a. Jesus was rocking their world
2. Word got back to Jerusalem
a. Here come the big-shots
b. Looking to expose this imposter named Jesus
B. You’d think Jesus would be careful
1. Especially regarding his “leadership team”
2. But wait till you see what He does
3. Befriended the most despised man in town
a. Let’s meet this guy
III. Text….Luke 5
A. The Summons of Levi (v. 27-28)
(27) After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth. “Follow me,” Jesus said to him, (28) and Levi got up, left everything and followed him.
1. Happened while Jesus was in Capernaum
a. On the road that ran along shore of Galilee
2. Spots a man named Levi
a. “Sitting at his tax booth”
b. Worked for the Roman I.R.S.
1. The Jews despised the tax collectors
c. We have a hard time understanding the level of hatred
d. Tax collectors were considered the greatest sinners in town
3. Taxes in the Roman Empire
a. Rome ruled Israel
1. Collected taxes from the entire Empire
2. Rome auctioned the right to collect taxes from a specific area.
3. Highest bidder got the franchise
4. Had to pay Rome a predetermined sum each year
a. Everything above that was theirs
5. Led to great abuses and wealthy tax collectors
b. Three regular taxes
1. Property Tax
a 10 % of grain
b 20 % fruit
2. Income Tax
a 1% of income
3. Poll Tax
a Registration
b Joseph and Mary
c Additional taxes made tax collector rich…and despised
4. Import and export tax
5. Toll tax
a. Travel on main roads
b. To cross bridges
c To enter a marketplace, town or harbor
6. Vehicle tax
a. Tax on pack animals
b. Number of wheels on carts
7. Sales tax
a. On goods bought and sold
4. The Jewish people hated the tax collectors for two reasons
a. Considered them traitors
1. Worked for their conqueror…Rome
b. They were notoriously dishonest
1. Fleeced their fellow countrymen
2. Took bribes from rich to avoid taxes
3. Even swindled Rome
5. The second group of tax collectors were the worse
a. Called “Publicans”
1. Not “Re-Publican”
b. Shepard says regarding these guys:
The Jews detested these publicans not only on account of their frequent abuses and tyrannical spirit, but because the very taxes they were forced to collect by the Roman government were a badge of servitude and a constant reminder that God had forsaken his people and land in spite of the Messianic hope, founded on many promises of the ancient prophets. The publicans were classed by the people with harlots, usurers, gamblers, thieves, and dishonest herdsmen, who lived hard, lawless lives. They were considered “licensed robbers” and “beasts in human shape.”
c. According to Rabbis
There was no hope of redemption for a publican. He was excluded from all religious fellowship. His money was considered tainted and it defiled anyone who accepted it.
6. Levi was a Publican!
a. Working in his tax booth
b. The most hated man in Capernaum
7. Not the guy to invite to join his team
a. Pharisees would be outraged
8. So Jesus did just that….Luke 5
(27) After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth. “Follow me,” Jesus said to him, (28) and Levi got up, left everything and followed him.
a. “Follow me”
1. Had heard the teaching of Jesus
2. May have considered himself beyond hope
b. “and Levi got up, left everything and followed Jesus”
1. Cost of following Jesus
2. Sacrificed great wealth and power and security
7. The shocked crowd
a. You’ve got to be kidding!
8. But things are just starting to get interesting
B. The Supper with Sinners (v. 29)
(29) Then Levi held a great banquet for Jesus at his house, and a large crowd of tax collectors and others were eating with them,
1. Levi must have had quite the house!
2. …and quite the guest list!
a. His friends were considered the scum of society
b. Tax collectors and sinners
3. Notice a few things—
a. Levi went after those closest to him
1. Those within his social circles
2. Tax collectors from other towns
3. It’s all about relationships
a. You in 2010?
b. Levi got started immediately
1. Didn’t need a deep knowledge of the Bible
a. …or a clever strategy
2. He merely shared his “testimony”
a. Told his friends what had happened to him
b. Invited them to meet Jesus
c. He “leveraged his network”
3. Today he might have started on “face book”
c. Jesus accepted the invitation!
1. “He certainly wouldn’t go to that meeting!”
a. But He did!
b. And his disciples went with Him
2. Didn’t fear loss of reputation
a. Stopped to talk to the prostitute
3. Nobody is too dirty for Jesus
a. If He could forgive Levi, He can forgive you
4. The question of “separation”
C. The Storm of Controversy (v. 30)
(30) but the Pharisees and the teachers of the law who belonged to their sect complained to his disciples, “Why do you eat and drink with tax collectors and sinners?”
1. The Pharisees confront the disciples after the feast
2. Their self-righteous slur
a. “Why does your teacher eat with tax collectors and sinners?”
3. Said it loud enough for all to hear
4. Jesus answers them
D. The Sinner’s Great Hope (v. 31-32)
(31) Jesus answered them, “It is not the healthy who need a doctor, but the sick. (32) I have not come to call the righteous, but sinners to repentance.”
1. Tells them all why He came to earth
a. The key to understanding Christmas
b. Why He became a man
1. To save sinners by paying for their sins!
2. His argument from:
a. Logic
1. Healthy people don’t need a doctor – sick people do!
a. The job of a doctor is to heal the sick!
b. That means contact with the sick
2. Pharisees were great at diagnosing sin—but not healing
a. Criticism vs. care
b. To protect their supposed purity
b. Scripture
1. Matthew 9:12-13 adds…
(12) On hearing this, Jesus said, “It is not the healthy who need a doctor, but the sick. (13) But go and learn what this means: ‘I desire mercy, not sacrifice.’
a. Quotes Hosea 6:6
2. God does not want sacrifice without mercy
3. What “mercy” looks like
a. Workers at Mel Trotter
b. Touched their families
4. There but by the grace of God…
c. Purpose
(Luke 5:32) I have not come to call the righteous, but sinners to repentance.”
1. Even if you Pharisees were righteous…and you’re not!
a. You’re “self-righteous”
b. There is none righteous, no not one
2. That’s why I didn’t come to call the righteous
3. I came for sinners
a. Who realize they are sinners
b. The 1st step in becoming a follower of Christ
4. Can’t get anywhere while you consider yourself righteous
IV. Summary
A. Whatever became of Levi?
1. Mark and Luke call him “Levi”
a. Probably his given name
b. You may know him as “Matthew”
1. Jesus likely renamed him
2. Called him Matthew = “gift from God”
2. More about Matthew
a. One of the Twelve Apostles
b. The author of the Gospel of Matthew
c. Sometimes called “Matthew the Humble”
1. He never records a word he spoke
2. Skipped details that would have brought him credit
3. Mark and Luke fill them in, however
B. The great lesson…Jesus came to save sinners
1. The “why” of Christmas
2. Paul says in I Timothy 1:15:
“Here is a trustworthy saying that deserves full acceptance: Christ Jesus came into the world to save sinners—of whom I am the worst”
3. Must first see yourself as a sinner
a. “Must first get them lost”
4. No sin is too great for Jesus
5. Great Christians who understood their sinfulness
a. Augustine
“Lord, save me from that wicked man—myself!”
b. John Knox, Scotland’s greatest preacher
“In youth, in middle age, and now after many battles, I find nothing in me but corruption”
c. John Wesley
“I am fallen short of the glory of God. My whole heart is altogether corrupt and abominable, and consequently my whole life.
d. Charles Wesley
“Vile and full of sin am I”
e. Augustus Toplady (wrote “Rock of Ages”)
“Oh, that such a wretch as I should ever be tempted to think highly of himself. I am nothing but sin and weakness in whose flesh naturally dwells no good thing
***But in Christ….pure and victorious!
“Jesus and the IRS”
Luke 5:27-32
Dr. Richard S. Koole
Chapel Pointe
December 27, 2009
I. Introduction
A. The fall of great empires
1. America?
2. None greater than Rome
B. Why Rome fell
In The Decline and Fall of the Roman Empire, completed in 1787, Edward Gibbon listed the following reasons for that fall:
1. The decline of the family
· The rapid increase of divorce; the undermining of dignity and sanctity of the home, which is the basis of human society.
2. The demand for pleasure
· Sports and entertainment becoming every year more exciting and brutal.
3. The decadence of morality
· The building of gigantic armaments when the real enemy was within: the decadence of the people.
4. The decay of religion
· Faith fading into mere form—losing touch with life and becoming impotent to guide the people
5. The degree of taxes
· Higher and higher taxes and the spending of public money for free bread and circuses for the populace.
C. The current controversy over taxes in America
1. Health care and new taxes
2. A hot issue during days of Jesus
a. They hated tax collectors
b. We’ll meet one today
c. You may be surprised who he is
II. Review
A. Luke and the story of Jesus
1. The growing crowd of the curious
a. Jesus was rocking their world
2. Word got back to Jerusalem
a. Here come the big-shots
b. Looking to expose this imposter named Jesus
B. You’d think Jesus would be careful
1. Especially regarding his “leadership team”
2. But wait till you see what He does
3. Befriended the most despised man in town
a. Let’s meet this guy
III. Text….Luke 5
A. The Summons of Levi (v. 27-28)
(27) After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth. “Follow me,” Jesus said to him, (28) and Levi got up, left everything and followed him.
1. Happened while Jesus was in Capernaum
a. On the road that ran along shore of Galilee
2. Spots a man named Levi
a. “Sitting at his tax booth”
b. Worked for the Roman I.R.S.
1. The Jews despised the tax collectors
c. We have a hard time understanding the level of hatred
d. Tax collectors were considered the greatest sinners in town
3. Taxes in the Roman Empire
a. Rome ruled Israel
1. Collected taxes from the entire Empire
2. Rome auctioned the right to collect taxes from a specific area.
3. Highest bidder got the franchise
4. Had to pay Rome a predetermined sum each year
a. Everything above that was theirs
5. Led to great abuses and wealthy tax collectors
b. Three regular taxes
1. Property Tax
a 10 % of grain
b 20 % fruit
2. Income Tax
a 1% of income
3. Poll Tax
a Registration
b Joseph and Mary
c Additional taxes made tax collector rich…and despised
4. Import and export tax
5. Toll tax
a. Travel on main roads
b. To cross bridges
c To enter a marketplace, town or harbor
6. Vehicle tax
a. Tax on pack animals
b. Number of wheels on carts
7. Sales tax
a. On goods bought and sold
4. The Jewish people hated the tax collectors for two reasons
a. Considered them traitors
1. Worked for their conqueror…Rome
b. They were notoriously dishonest
1. Fleeced their fellow countrymen
2. Took bribes from rich to avoid taxes
3. Even swindled Rome
5. The second group of tax collectors were the worse
a. Called “Publicans”
1. Not “Re-Publican”
b. Shepard says regarding these guys:
The Jews detested these publicans not only on account of their frequent abuses and tyrannical spirit, but because the very taxes they were forced to collect by the Roman government were a badge of servitude and a constant reminder that God had forsaken his people and land in spite of the Messianic hope, founded on many promises of the ancient prophets. The publicans were classed by the people with harlots, usurers, gamblers, thieves, and dishonest herdsmen, who lived hard, lawless lives. They were considered “licensed robbers” and “beasts in human shape.”
c. According to Rabbis
There was no hope of redemption for a publican. He was excluded from all religious fellowship. His money was considered tainted and it defiled anyone who accepted it.
6. Levi was a Publican!
a. Working in his tax booth
b. The most hated man in Capernaum
7. Not the guy to invite to join his team
a. Pharisees would be outraged
8. So Jesus did just that….Luke 5
(27) After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth. “Follow me,” Jesus said to him, (28) and Levi got up, left everything and followed him.
a. “Follow me”
1. Had heard the teaching of Jesus
2. May have considered himself beyond hope
b. “and Levi got up, left everything and followed Jesus”
1. Cost of following Jesus
2. Sacrificed great wealth and power and security
7. The shocked crowd
a. You’ve got to be kidding!
8. But things are just starting to get interesting
B. The Supper with Sinners (v. 29)
(29) Then Levi held a great banquet for Jesus at his house, and a large crowd of tax collectors and others were eating with them,
1. Levi must have had quite the house!
2. …and quite the guest list!
a. His friends were considered the scum of society
b. Tax collectors and sinners
3. Notice a few things—
a. Levi went after those closest to him
1. Those within his social circles
2. Tax collectors from other towns
3. It’s all about relationships
a. You in 2010?
b. Levi got started immediately
1. Didn’t need a deep knowledge of the Bible
a. …or a clever strategy
2. He merely shared his “testimony”
a. Told his friends what had happened to him
b. Invited them to meet Jesus
c. He “leveraged his network”
3. Today he might have started on “face book”
c. Jesus accepted the invitation!
1. “He certainly wouldn’t go to that meeting!”
a. But He did!
b. And his disciples went with Him
2. Didn’t fear loss of reputation
a. Stopped to talk to the prostitute
3. Nobody is too dirty for Jesus
a. If He could forgive Levi, He can forgive you
4. The question of “separation”
C. The Storm of Controversy (v. 30)
(30) but the Pharisees and the teachers of the law who belonged to their sect complained to his disciples, “Why do you eat and drink with tax collectors and sinners?”
1. The Pharisees confront the disciples after the feast
2. Their self-righteous slur
a. “Why does your teacher eat with tax collectors and sinners?”
3. Said it loud enough for all to hear
4. Jesus answers them
D. The Sinner’s Great Hope (v. 31-32)
(31) Jesus answered them, “It is not the healthy who need a doctor, but the sick. (32) I have not come to call the righteous, but sinners to repentance.”
1. Tells them all why He came to earth
a. The key to understanding Christmas
b. Why He became a man
1. To save sinners by paying for their sins!
2. His argument from:
a. Logic
1. Healthy people don’t need a doctor – sick people do!
a. The job of a doctor is to heal the sick!
b. That means contact with the sick
2. Pharisees were great at diagnosing sin—but not healing
a. Criticism vs. care
b. To protect their supposed purity
b. Scripture
1. Matthew 9:12-13 adds…
(12) On hearing this, Jesus said, “It is not the healthy who need a doctor, but the sick. (13) But go and learn what this means: ‘I desire mercy, not sacrifice.’
a. Quotes Hosea 6:6
2. God does not want sacrifice without mercy
3. What “mercy” looks like
a. Workers at Mel Trotter
b. Touched their families
4. There but by the grace of God…
c. Purpose
(Luke 5:32) I have not come to call the righteous, but sinners to repentance.”
1. Even if you Pharisees were righteous…and you’re not!
a. You’re “self-righteous”
b. There is none righteous, no not one
2. That’s why I didn’t come to call the righteous
3. I came for sinners
a. Who realize they are sinners
b. The 1st step in becoming a follower of Christ
4. Can’t get anywhere while you consider yourself righteous
IV. Summary
A. Whatever became of Levi?
1. Mark and Luke call him “Levi”
a. Probably his given name
b. You may know him as “Matthew”
1. Jesus likely renamed him
2. Called him Matthew = “gift from God”
2. More about Matthew
a. One of the Twelve Apostles
b. The author of the Gospel of Matthew
c. Sometimes called “Matthew the Humble”
1. He never records a word he spoke
2. Skipped details that would have brought him credit
3. Mark and Luke fill them in, however
B. The great lesson…Jesus came to save sinners
1. The “why” of Christmas
2. Paul says in I Timothy 1:15:
“Here is a trustworthy saying that deserves full acceptance: Christ Jesus came into the world to save sinners—of whom I am the worst”
3. Must first see yourself as a sinner
a. “Must first get them lost”
4. No sin is too great for Jesus
5. Great Christians who understood their sinfulness
a. Augustine
“Lord, save me from that wicked man—myself!”
b. John Knox, Scotland’s greatest preacher
“In youth, in middle age, and now after many battles, I find nothing in me but corruption”
c. John Wesley
“I am fallen short of the glory of God. My whole heart is altogether corrupt and abominable, and consequently my whole life.
d. Charles Wesley
“Vile and full of sin am I”
e. Augustus Toplady (wrote “Rock of Ages”)
“Oh, that such a wretch as I should ever be tempted to think highly of himself. I am nothing but sin and weakness in whose flesh naturally dwells no good thing
***But in Christ….pure and victorious!