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(Written as though from the Apostle Peter’s journal, this passage describes the calling of the Apostle Matthew—his Greek name—also known as Levi, his Hebrew name. It takes place while Jesus is staying in Capernaum.) 

 

The next day, after Jesus’s solitary prayer time, He said, “Come, we have one more task before we leave. We have another follower to add to our company. Let's go. This one will be a surprise!” 

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 As Jesus led me away from the home toward the busy commercial center, it was as though unseen forces hindered others from coming near Jesus. There was no interference, no hesitancy in His step as He approached the main thoroughfare and stopped at a tax collectors’ booth. 

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I started to express my strongest disapproval of even being near this hated profession, but Jesus only said, “Don’t.” I knew—be quiet. 

This made absolutely no sense. Why come into the very place where the desire for wealth was king? This was a man who made his living from taxing everything imaginable. Selling some fish? Pay me the tax for the Roman government allowing you to sell it. Driving a wagon carrying fruit? Pay me the tax to allow you to use the road. Bartering the price of a shawl from an adjacent booth? Ok, you can buy; they have already paid the tax.  All day long, the inspections continued. Some taxes were mandated by law, while others were at the discretion of the collector. Appear to be wealthy? You can pay a little extra.  

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All that went through my mind was how this scoundrel had become extremely wealthy. I couldn't help thinking about all the people he had exploited to amass his fortune. Each coin he collected represented someone’s hard-earned money.  

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Then it dawned on me. He was coming to rebuke him. Maybe, even, treat the tax collector like He had done to those selling doves and sheep in the Temple. Lash out and wreck their business. This had to be the reason we were here. I waited with glee. Then came shock.  First, Jesus addressed him by name. “Levi, Yahweh has seen your heart. You have watched as others have been touched by God’s Spirit. You’ve seen miracles and felt inferior to those who have been healed--some physically, but all spiritually. You're longing for a fresh, new start has reached the throne room. Today is your day.” 

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Jesus paused long enough to look me in the eye, before He told Levi “I have come to set free the captives.  Follow me and be free of your past. As my disciple, you can be one that leads others to a true understanding of Yahweh’s character. The choice is yours.” Levi hesitated, then surged to his feet. Talking to his fellow worker, he said, “Alphonso, you know the business. It’s yours. We will clear the paperwork with the Roman officials within the next day or so. All I ask is that this booth becomes a place of honesty to all you serve. Treat them fairly. Oh, yes, let's celebrate this weekend. The party is at my home.” 

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Later, in the solitude of home, Jesus explained that it is the heart longing for Yahweh’s spirit that He is drawn to. When one is ready to fully seek and rely on Yahweh, repentance will occur. Then Yahweh’s spirit fills the soul. I then remembered Nicodemus, a respected Pharisee who sought Yeshua's wisdom in secret; the Samaritan woman, who found redemption despite her outcast status; and now a tax collector, despised by many yet chosen by Jesus. These three wildly different people illustrated that Jesus came for all. Each had made a life-changing decision.