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Love always finds many ways for quiet but definiteopen confession of the Lord Jesus. Matthew found atleast these three ways: he left his sins, he told hisfriends, he wrote his Book. Take a good look at

Matthew confessing his Master. Are you a definite,open, dedicated follower of the Lord Jesus?

O happy day that fixed my choiceOn Thee, my Saviour and my God!Well may this glowing heart rejoice,And tell its raptures all abroad.

'Tis done, the great transaction's done.

I am my Lord's, and He is mine;He drew me, and I followed on,Charmed to confess the voice divine.

TEN GREAT NEW TESTAMENT CONVERSIONSF. W. Dixon

Study 2

MATTHEW THE TAX GATHERERScripture Reading: Luke 5:27-32

The conversion of Matthew is recorded in Matthew 9:9;Mark 2:13-14 and Luke 5:27-32, and it is significant thatwhen Matthew is giving his testimony, in Matthew 9:9,he does it in one short verse! This would seem to indicatethe modesty of this man who became one of our Lord'smost trusted first followers. Levi, or Matthew, as he

became known after his conversion, was a publican. Hecollected taxes for the Roman government, and it ispossible that he, like Zacchaeus and many of the taxgatherers of that day, lined his own pockets very well atthe same time. If this was the case he would be a hatedman, he would be regarded as an extortioner. On the otherhand, we need to remember that Levi was a deeplyreligious man. For this reason, at any rate, he should havebeen an honest tax collector! One day, however, the Lord

Jesus passed Matthew's office, saw him hard at work andcalled him to follow Him. It happened as simply as that, aswe learn from verse 27; and what was Matthew'sresponse? It was unreserved and immediate, as we earnfrom verse 28. Notice the three pictures which are broughtbefore us.

1. Matthew Counting his Money

Luke 5:27 tells us this. When Jesus saw him he was"sitting at the receipt of custom". His money bagswere full and his account books were kept withmeticulous care. How do we know this? We know itbecause Matthew's care for accuracy and detail is veryevident in his gospel. So look at Matthew counting hismoney, Matthew immersed in his job, Matthew not atall liked by the people who had to come and pay theirtaxes, Matthew who was probably rich and probably

lonely, and Matthew who was efficient and methodi-cal, a keen business man. This was the man Jesus

7/26/2019 Study 02 Matthew the Tax Gatherer (Read-Only)

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