Love always finds many ways for quiet but definite
open confession of the Lord Jesus. Matthew found at
least these three ways: he left his sins, he told his
friends, 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 choice
On 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 CONVERSIONS
F. W. Dixon
Study 2
MATTHEW THE TAX GATHERER
Scripture 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 that
when Matthew is giving his testimony, in Matthew 9:9,
he does it in one short verse! This would seem to indicate
the modesty of this man who became one of our Lord's
most trusted first followers. Levi, or Matthew, as he
became known after his conversion, was a publican. He
collected taxes for the Roman government, and it is
possible that he, like Zacchaeus and many of the tax
gatherers of that day, lined his own pockets very well at
the same time. If this was the case he would be a hated
man, he would be regarded as an extortioner. On the other
hand, we need to remember that Levi was a deeply
religious man. For this reason, at any rate, he should have
been an honest tax collector! One day, however, the Lord
Jesus passed Matthew's office, saw him hard at work and
called him to follow Him. It happened as simply as that, as
we learn from verse 27; and what was Matthew's
response? It was unreserved and immediate, as we earn
from verse 28. Notice the three pictures which are brought
before 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 bags
were full and his account books were kept with
meticulous care. How do we know this? We know it
because Matthew's care for accuracy and detail is very
evident in his gospel. So look at Matthew counting his
money, Matthew immersed in his job, Matthew not at
all liked by the people who had to come and pay their
taxes, 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
 called, and called while he was doing his job. Fancy
Jesus choosing this man! But He did. He called him
away from his tax collecting to follow Him. How often
this very incident has been repeated down the
centuries! Moody was selling boots when Edward
Kimble called on him in the Boston shoe store and led
him to Christ. One of our great preachers today spent
most of his time in his consulting room when God
called him away to give his full time in the ministry of
the Word. Others have been set for brilliant profes-
sional careers when God has laid His hand upon them
and called them to be fishers of men. Often the Lord
does the unexpected thing. We would not have thought
of Matthew becoming an ardent disciple of the Lord
Jesus; or for that matter, Peter, James or John, but such
is the Lord's sovereign and gracious way, look up
Luke 4:18-19, and compare John 20:21. Perhaps we
should point out here that a man does not leave his
secular calling to become a Christian, a whole hearted
and dedicated follower of the Lord. Matthew did have
to do this, for obvious reasons, so have a good look at
him counting his money!
2. Matthew Changing his Mind
A tremendous change took place very quickly in this
man, and we read of it in the second part of verse 27
and in verse 28. Did all this really happen as suddenly
as that? The answer is, yes and no. Yes, because verse
28 leaves us in no doubt about it. Matthew's response
was immediate. But there is a sense in which it may
not have been as immediate as it seems, for surely
Matthew had given this matter a great deal of thought.
Dr. Alexander Whyte makes the suggestion that
Matthew had been acquainted with Jesus for a long
time, and that perhaps Jesus Himself had visited
Matthew on a number of occasions to pay taxes. We
do not know, but what we do know is that Matthew
was a thoughtful man, and here we are told that he was
a man who changed his mind. That really and truly is
what repentance is, look up Isaiah 55:7. To repent is to
change your mind about God, about Christ, sin, self,
Christian life and the things of time and eternity. So in
all probability Matthew was ready when the call came,
prepared by the Lord Himself; he was religious but
longing for reality, just like so many people today. In
all probability he had recognized Jesus as the promised
Messiah, and was already convinced of this, so that
when Jesus came and called him, he got up and went
off to follow Jesus! Take a good look at Matthew
changing his mind.
3. Matthew Confessing his Master
Matthew had no thought of doing this secretly. He did
it so publicly that in no time his action would have
been the talk of the town. Notice that there were at
least three special ways in which Matthew confessed
his Master.
(1) By Leaving his Sins.
When we are told in verse 28 that "he left all", it
certainly includes the whole idea of turning away
from anything which was shady underhand or
dishonest in his business. To become a Christian
means this; it means being utterly honest before
the Lord and before others, look up Proverbs 11:1
and 12:22.
(2) By Telling his Friends.
He did this in a special way. Verse 29 tells us that
Matthew made a feast in his house and invited his
friends to come and meet the Lord and hear about
his conversion. Of course, this resulted in
opposition, as we learn from verses 30-32, but this
did not matter to Matthew. He was now on the
Lord’s side and the Lord was on his side, look up
Joshua 24:15.
(3) By Writing his Book.
What an achievement it was to write what we now
know as "The Gospel According to Matthew"!
What a Book!