In an exchange with the chief priests and elders of the Jews Jesus said that those individuals despised by the Jews would enter the kingdom of God before the religious leaders with whom He spoke. Who were those despised individuals? They were whores and tax collectors (Matthew 21:31-32).

In Jewish society, then, tax collectors were on the same level as prostitutes. The Jews viewed tax collectors as traitors, because they collected taxes for the despised Roman occupation power. They were disallowed participation in religious activities and prohibited from entering the synagogue.

With this background it is nothing short of amazing that a tax collector was called to be an apostle. Matthew describes his own calling in Matthew 9 verse 9: "As Jesus passed on from there, He saw a man named Matthew sitting at the tax office. And He said to him, Follow Me." Jesus called this man while he was sitting in his tax office doing his hated job.

Tax collectors worked on a commission basis, so their work could be quite rewarding. But Matthew responded different than the rich young man he later described (Matthew 19:16-22). Matthew gave up the material benefits of his profession and accepted his calling: "So he [Matthew] arose and followed Him" (Matthew 9:9).

Matthew wasn't the only tax collector mentioned prominently in the gospels. Two others are mentioned who also experienced the grace of God. Zacchaeus greatly desired to see Jesus and salvation came to his house (Luke 19:9). And in the parable of the pharisee and the tax collector it was the tax collector who "went down to his house justified" (Luke 18:14).

Three special tax collectors, despised by Jewish society, experienced the grace of God. They all had that experience because they realized who they were and humbled themselves before God: "He who humbles himself will be exalted" (ibid.).

With these thoughts I wish everyone a rewarding Sabbath!