In the name of Christ Jesus, dear fellow redeemed people of God,

If you've ever driven on a toll road, you know what a toll booth is. That's where you have to stop and pay a tax for driving on the road. We might become frustrated paying for tolls, but most of us would not think of blaming the guy in the tollbooth. He's just trying to make a living. But, what if he got paid by charging extra to make his own living? And what if he tended to overcharge you so that he was becoming rich? People might begin to think that the tax collector was a thief.

That's kind of how it was in Bible times. Tax collectors tended to overcharge people, and made a pretty good living doing it. It wasn't long before tax collectors were thrown out of the synagogue for stealing and helping the Roman government. And Matthew was a tax collector.

Matthew was sitting in a tax collector's booth when Jesus said, "Follow me." Then, Matthew got up, left everything behind, including a well-paying job, and followed Jesus as a disciple. Matthew was so happy about this, he held a great banquet for Jesus, and invited a large number of friends. So, there were many "tax collectors and sinners" at Matthew's house, and Jesus was right there in the middle of it. Yet, Scripture also tells us that many of these tax collectors and so-called sinners were now followers of Jesus.

When the Pharisees saw Jesus eating with these "tax collectors and sinners," they complained. But, instead of going to Jesus, they spoke to Jesus' disciples first: {11b} "Why does your teacher eat with tax collectors and sinners?" But Jesus answered the question himself. He said, {12b} "It is not the healthy who need a doctor, but the sick." In other words...

The Pharisees didn't think that they needed Jesus to save them from sin. They thought that they were good enough to earn heaven by their own good works. They tried very hard to obey God's commands. They prayed. They gave large offerings. And they were respected among the people, because they were very moral men. But they were not perfect. So Jesus said, (Mt 5:20) "unless your righteousness surpasses that of the Pharisees and the teachers of the law, you will certainly not enter the kingdom of heaven." They weren't good enough to earn heaven, and neither am I. I hope that you will admit to that too.

I mean, you aren't a self-righteous Pharisee deep down inside, are you? Before you answer, realize how easy it is to fall into this trap. One man almost perished in that delusion. He was a life-long member of a Lutheran church. He attended church every Sunday. He served on the church Council. When he was in very poor health, his pastor came to visit him in the hospital. During the devotion, the pastor said, "you admit that you are a sinner too, don't you?" But the man said no. The pastor was surprised. He tried to convince the man that he was a sinner, but the man would not admit it. He said, "Was I unfaithful to my wife." No, the Pastor was not aware of unfaithfulness. "Did I ever miss a Council meeting?" No, the pastor couldn't recall a time. "Did I ever miss a worship service?" No, the pastor couldn't recall that happening either. But the pastor said, "What were you thinking when I preached the law in all those sermons you heard?" The man said, "You were talking to those other people. They needed to hear that, not me." The pastor was frustrated, so he grabbed his coat and walked out the door saying, "Greet the devil when you see him!" Very early the next morning, while it was still dark, the pastor's telephone rang. It was that man's wife. She said that her husband wanted to see the pastor right away. So, he rushed to the hospital room. The man said, "When you said, 'greet the devil when you see him' did you mean that I was going to hell?" "Yes," the pastor replied. "If you don't admit that you have sinned, you can't believe in a Savior from sin." Then, the man confessed that he had sinned, and the pastor assured him that all of his sins were forgiven in Jesus. That night, the man died. That's a true story. Consider, how close he was to losing heaven, because, he had become a self-righteous Pharisee. Beware of sinful pride!

Oh, how easy it is for sinful pride and self-righteousness to seize control of our hearts! The people who are most tempted to sinful pride and self-righteousness are active church members who attend church, give offerings, and try their very best to serve the Lord. The Pharisees tried their best to obey the law, but they did not admit to their sins, or their need for Jesus to take their sins away. Do you admit that you are a sinner? And if so, are you truly sorry for your sins. There is a huge difference between worldly sorrow and godly sorrow. Worldly sorrow is when you are sorry that you got caught. Worldly sorrow is when you are only sorry because you were disgraced in the eyes of others. But godly sorrow is when you have a "broken and contrite heart" before God. Godly sorrow is when you know that you deserve God's punishment.

Let's look into the mirror of God's Law to see our sinfulness. Do you always put God first, even when you have fun? Do you ever misuse God's name or use filthy language? Are you always glad to hear and learn God's Word? Do you always obey and respect those in authority over you? Do you love your neighbor as yourself? Do you help him in every bodily need? Have you ever had sinful thoughts? It is sinful if lust or greed or coveting ever enters your heart. Have you ever said something unkind behind someone else's back? Have you ever skipped worship without a God-pleasing reason? Have you ever been daydreaming during a worship service? Have you really done all that you can do to reach out to everyone with the saving gospel? Have you always been a cheerful and generous giver of offerings? Do you pray and praise and thank God as much as you should? Are you a perfect parent or child? No. Without a doubt, we have all sinned. So, we deserve the wages of our sins: death and punishment! Jesus said, (Mt 5:20) "unless your righteousness surpasses that of the Pharisees and the teachers of the law, you will certainly not enter the kingdom of heaven." In other words, if you are trying to earn heaven by your works, you will CERTAINLY NOT make it. The Pharisees did not make it that way, and no one here will either.

But, God did not want us to perish. Yet, God did not lower the standard. You have to be perfect to get to heaven! And so, God sent his Son, Jesus, to live a perfect life and die on the cross as our Substitute and Savior. Jesus died on the cross as the full payment and atoning sacrifice for our sins. His resurrection assures us that God is reconciled. And so, you are forgiven through Christ! Trust in Jesus and you will live in heaven forever. Believe in Jesus, and you will be saved in the final judgment.

That's what Matthew believed. That's what many tax collectors and sinners believed. So, Jesus said to the Jewish leaders (Mt 21:31), "I tell you the truth, the tax collectors and the prostitutes are entering the kingdom of God ahead of you." The tax collectors and prostitutes repented of their sins, and believed in Jesus for forgiveness and salvation. They were going to heaven. The Jewish leaders trusted their own works, and rejected Jesus. If they held to that course, they would certainly perish in hell.

We don't want people to perish. Neither did Jesus. That's why Jesus ate with those "sinners." That's why Jesus called Matthew saying, "Follow me." Matthew would study under Jesus as a student and disciple. He would follow Jesus from this time on. He would become an apostle. And later, by inspiration of the Holy Spirit, he would write this very book of the Bible, the gospel according to St. Matthew. How many people have heard the saving truth through this one tax collector?! Only God knows. But this much we do know: Only sinners need a Savior.

Confess your sins. Believe in Jesus, and you will be saved in the judgment! "For it is by grace you have been saved, through faith - and this not from yourselves, it is the gift of God -- not by works, so that no one can boast" (Eph 2:8?9). Only sinners need a Savior. But we are all sinners, so we all need a Savior. Those tax collectors weren't the only ones who needed a Savior. We do too. We need Jesus. Amen.