The Life of Christ

There were two categories of publicans in those days:

(1) The first, known as a tax collector, collected only the following standard set taxes:

• 1/10 of all the grain; 1/5 of all the wines and fruits.

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The 1% income tax.

• The head money or poll tax, which was levied on everyone — men from age 14 and women from age 12.

• In this first category there was little room for dishonesty since taxes and tariffs were firmly established.

(2) Matthew fell into the second category; as the customhouse official, he was allowed to arbitrarily set the tax on other items at his own discretion.

• The Roman government gave each tax gatherer a quota; whatever he made above the quota was his to keep.

• Common discretionary taxes included: harbor dues, bridge taxes, road taxes, and anything without a pre-established tariff amount.

• Matthew could also impose what was called a luxury tax that could rise as high as 12% of its present value.

• If the publican favored you, he kept the price down; if not, you paid dearly.

• He could also make up new taxes on whatever he decided; for example, records show taxes placed upon axles, wheels, pack-animals, pedestrians, admission to the market, crossing rivers, and even the traveling of certain roads.

Publicans such as Matthew customarily received bribes and were known for their blatant dishonesty.

• What provided their ultimate dislike was the fact they were Jews working for the Roman government; fellow countrymen marked them as traitors who sold out to their race.

• They were also considered notorious liars, to the point that they could not serve as a legal witness. They were also not allowed in the synagogue.

Here in Luke 5:27 Jesus approaches this Hebrew outcast and says, "Follow me."

Lk. 5:28 And he left everything behind and rose and began to follow Him.

As Matthew sat at the customhouse, he often must have seen Jesus pass by.

• He may have even wandered over occasionally and stood at the back of the crowd to hear Jesus speak.

• Little did he realize how each word was silently preparing him for this very moment.

Possibly within seconds he renounces all and walks away from a life of prosperity laced with shame.

• His ability to respond so quickly also reveals what apostles are made from.

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