When Grace Calls the Unworthy

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(Edited)

Understanding others' wounds requires a gracious heart, a gift that can only be obtained through the gospel. In discussing the story of Matthew, Rev. Sang Ho Bae gave us another concrete display of the power of God's grace.

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The event in which Jesus called Matthew the tax collector is one of the scenes that most clearly reveals the essence of the gospel. The Lord came to him not merely to make him a disciple, but as the Savior who came to save sinners, He came to find him. The words, “I did not come to call the righteous, but sinners” (Matt 9:13), show the Lord’s heart toward sinners of every age, going beyond the calling of Matthew. The Lord does not keep sinners at a distance; rather, He is the One who comes to them. Matthew was a tax collector, a profession most despised in society at that time. A tax collector was treated on the same level as a robber, a murderer, or a prostitute—he was a byword for “sinner.”

Under Rome’s colonial rule, tax collectors were responsible for collecting taxes from their own people and delivering them to Rome, and in that process, corruption and exploitation had become commonplace. Therefore, the expression “tax collectors and sinners” naturally came to be used as an equivalent pair. Moreover, the Jews regarded paying taxes to any sovereign other than God as a religious offense. The fact that the Pharisees asked Jesus in Matthew 22:17, “Is it lawful or not to pay taxes to Caesar?” shows that they treated the tax issue as a matter of religious testing. Within such a context, the tax collector was branded not merely with occupational criticism but as a religious and national traitor. It was to that very Matthew that Jesus came. The Lord came directly to the tax booth where he was sitting and called him, saying, “Follow Me” (Matt 9:9). Matthew immediately left everything and followed Jesus. The reason he could do this was because the Lord’s irresistible grace, which moves the human heart, was deeply at work in him. Just as the Scripture says, “No one can come to Me unless the Father who sent Me draws him” (John 6:44), Matthew’s immediate response was entirely the work of the Lord’s grace.

The Pharisees’ criticism of Jesus when they saw Him eating with tax collectors and sinners in Matthew’s house reflects the prevailing perception of tax collectors in that era. They considered themselves righteous on the basis of their observance of the Law and their religious zeal, and with that standard they judged others. Therefore, when they saw Jesus associating with sinners, they thought that a righteous person could never be with such people. Yet they did not realize that they themselves were also sinners before God. Scripture declares, “There is none righteous, not even one” (Rom 3:10), and “All have sinned and fall short of the glory of God” (Rom 3:23).

Before God, all humans are sinners, and no one can claim to be righteous by himself. Because of their spiritual ignorance, the Pharisees did not know this truth. Jesus responded to their criticism by quoting Hosea 6:6, saying, “I desire mercy, and not sacrifice” (Matt 9:13). The Lord values the merciful heart that resembles God more than outward rituals. Rituals are necessary, but when rituals lose love and mercy, they become nothing but a shell.

The Lord does not seek to expose the sins of sinners in order to condemn them; rather, He has compassion on their condition and shed His blood on the cross for them. This is the center of the gospel. The person who understood this grace most deeply was Matthew himself. His original name was Levi, but after his conversion he called himself Matthew. The name “Matthew” means “gift of God.” By not using his former name, he wanted to show that he had become a new person by grace. Yet at the same time, he did not hide his shameful past. Even in Matthew 10:3, he records himself as “Matthew the tax collector.” While he does not attach occupations to the names of the other apostles, he stubbornly reveals his former occupation. This was not self-deprecation but a humble expression of faith, showing his desire never to forget what kind of grace he had received. The name “Matthew the tax collector” shows both his past and his present at the same time. “Tax collector” refers to his sinful life before conversion, and “Matthew” refers to the life of a saint transformed by grace. These two words may seem contradictory, but they form the most beautiful combination that reveals how the grace of the gospel renews a sinner.

Seeing that the Gospel of Matthew was written in his later years, we can know that he lived his whole life remembering himself as “Matthew the tax collector.” He knew he was the reborn Matthew, yet he never forgot that he had been a sinner, a tax collector.

Scripture is almost silent about Matthew, but in that silence his deep spiritual character is revealed. He did not put himself forward, nor did he seek a place of glory in the Lord’s kingdom like James or John. He was an apostle who devoted himself quietly. He followed the Lord silently, and in obedience to the Great Commission given just before the Lord’s ascension, he went to Ethiopia in Africa and became a martyr while preaching the gospel. He did not make himself known, but he walked to the end of the path that only those who know grace deeply can walk. Even after becoming an apostle, Matthew never forgot that he had been a tax collector.

We also must not lose the heart of “Matthew the tax collector” throughout our lives. Even if our position in the church becomes higher and our years of faith increase, we must confess that we are still sinners who cannot stand apart from grace. When that confession is present, we follow the Lord with deeper gratitude and humility. Even when one becomes a deacon, an elder, or a pastor, one must always be able to confess, “If not for the Lord’s grace, I would surely have been a sinner destined for destruction.” This is the path of one who knows grace, and it is the path Matthew walked.

Check Grace Calls My Name. I hope you enjoy it.



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