tax collector

A True Son of Abraham

1 He entered Jericho and was passing through. 2 And behold, there was a man named Zacchaeus. He was a chief tax collector and was rich. 3 And he was seeking to see who Jesus was, but on account of the crowd he could not, because he was small in stature. 4 So he ran on ahead and climbed up into a sycamore tree to see him, for he was about to pass that way. 5 And when Jesus came to the place, he looked up and said to him, “Zacchaeus, hurry and come down, for I must stay at your house today.” 6 So he hurried and came down and received him joyfully. 7 And when they saw it, they all grumbled, “He has gone in to be the guest of a man who is a sinner.” 8 And Zacchaeus stood and said to the Lord, “Behold, Lord, the half of my goods I give to the poor. And if I have defrauded anyone of anything, I restore it fourfold.” 9 And Jesus said to him, “Today salvation has come to this house, since he also is a son of Abraham. 10 For the Son of Man came to seek and to save the lost.” – Luke 19:1-10 ESV

At the close of chapter 18, Luke seemed to indicate that Jesus was “drawing near” or, better yet, passing by Jericho. But with the opening of chapter 19, he describes Jesus as entering the city of Jericho. Is this a case of biblical contradiction or of Luke confusing the details of his story? The simple answer is that there were actually two sites known as Jericho in Jesus’ day. There was the original site of the city that Joshua and the forces of Israel destroyed when they first entered the land of Canaan (Joshua 6). Then there was the “new” Jericho, built by Herod the Great. In the 1st-Century, the Old Testament Jericho was nothing more than a small village that lie among the ruins of the former city that the Israelites had destroyed. Joshua had placed a curse on anyone who attempted to rebuild the city.

Joshua laid an oath on them at that time, saying, “Cursed before the Lord be the man who rises up and rebuilds this city, Jericho.

“At the cost of his firstborn shall he
    lay its foundation,
and at the cost of his youngest son
    shall he set up its gates.” – Joshua 6:28 ESV

Years later, one man would ignore that curse and rebuild the city, but at a great cost.

It was during his reign that Hiel, a man from Bethel, rebuilt Jericho. When he laid its foundations, it cost him the life of his oldest son, Abiram. And when he completed it and set up its gates, it cost him the life of his youngest son, Segub. This all happened according to the message from the Lord concerning Jericho spoken by Joshua son of Nun. – 1 Kings 16:34 NLT

So, it would appear that Jesus was entering the newer and more recent Jericho as he traveled west toward Jerusalem. As he passed through the city, He encountered a man named Zacchaeus, who happened to be a notorious and despised tax collector. As Luke has already established, men like Zacchaeus were despised by the Jews and considered the chief of all sinners by the Pharisees and scribes. They were viewed as sellouts by their own people, because they were little more than pawns of the Roman government, collecting their exorbitant taxes and fleecing their fellow Jews in the process. Like the disciple, Matthew, Zacchaeus would have grown relatively wealthy by charging his customers a collection fee on top of the already staggering tax the Romans demanded. And because Zacchaeus was the chief tax collector in the region, he had probably received a portion of all the extra revenue any of his employees managed to fleece from their customers. Luke indicates that he was “very rich” (Luke 19:2 NLT). And this fact would have made him especially despised by the people of Jericho. 

But as Jesus made His way through the city, Zacchaeus became just another curious onlooker eager to see this miracle worker from Nazareth for himself. Jesus’ presence in Jericho had stirred up quite a commotion. It’s likely that news of His healing of the blind man had made its way through the city. And Jesus’ reputation as a healer and controversial teacher had spread throughout the land. So, when Zacchaeus heard that Jesus was nearby, he shut down business long enough to get an up-close and personal look at this 1st-Century celebrity.

It may be that Zacchaeus’ curiosity about Jesus stemmed from the fact that a former tax collector was among His 12 disciples. Or perhaps Zacchaeus had heard about the rumors of Jesus eating with tax collectors and sinners. When Matthew had been called by Jesus to be one of His disciples, he had invited his new master to dine with him in his home.

Levi [Matthew] held a banquet in his home with Jesus as the guest of honor. Many of Levi’s fellow tax collectors and other guests also ate with them. But the Pharisees and their teachers of religious law complained bitterly to Jesus’ disciples, “Why do you eat and drink with such scum?” – Luke 5:29-30 NLT

To Zacchaeus, Jesus was an anomaly. There were no other religious leaders in Israel who would have given him the time of day, yet here was a man who had a reputation for associating with the despised and rejected of Israel. Zacchaeus had heard the rumors concerning Jesus.

“He’s a glutton and a drunkard, and a friend of tax collectors and other sinners!” – Luke 7:34 NLT

And this made Jesus all the more intriguing to a man like Zacchaeus. He could not pass up the chance to see this one-of-a-kind Rabbi from Nazareth. But as Luke indicates, because of his diminutive size, Zacchaeus had a difficult time getting a clear view of Jesus. So, he climbed a nearby tree. And much to the shock and surprise of everyone in the crowd, when Jesus came to Zacchaeus’ location, He stopped and directed His attention to the tax collector perched in the top of the sycamore tree.

“Zacchaeus, hurry and come down, for I must stay at your house today.” – Luke 19:5 ESV

It was true. This man really did eat with tax collectors and sinners. And Luke indicates that Zacchaeus wasted no time, but “quickly climbed down and took Jesus to his house in great excitement and joy” (Luke 19:6 NLT). This would have been an unexpected boon for this much-maligned and despised tax collector. Everyone in the crowd must have looked on in amazement at this exchange between the two men. But the most offended segment of the audience would have been the ever-present Jewish religious leaders. They were the very ones who had reacted so vociferously when Jesus had dined in the home of Matthew.

“Why do you eat and drink with such scum?” – Luke 5:30 NLT

But even on that occasion, Jesus had responded with slightly veiled sarcastism to their self-righteous indignation.

“Healthy people don’t need a doctor—sick people do. I have come to call not those who think they are righteous, but those who know they are sinners and need to repent.” – Luke 5:31-32 NLT

And, even in the case of Zacchaeus, the people disclosed their disappointment with Jesus’ actions, stating, “He has gone to be the guest of a notorious sinner” (Luke 19:7 NLT). They were appalled by Jesus’ seeming lack of discernment. How could a great Rabbi and teacher lower Himself by associating with the likes of Zacchaeus? This most certainly not what they expected from someone who had claimed to be the long-awaited Messiah of Israel. By dining with Zacchaeus, Jesus would not only soil His reputation, He would render Himself ceremonially impure and equally as sinful as the men with whom He dined.

But upon receiving the unexpected invitation from Jesus and hearing the unsurprising response of the crowd, Zacchaeus spoke up.

“I will give half my wealth to the poor, Lord, and if I have cheated people on their taxes, I will give them back four times as much!” – Luke 19:8 NLT

At that point, Zacchaeus knew he had a choice to make. He could no longer continue living his life according to his old, self-established standards. He somehow knew that changes needed to be made. His encounter with Jesus had made him painfully aware of his sinfulness and his need for repentance. Zacchaeus suffered from no illusions of self-righteousness. He knew he was a sinner and the crowd had only confirmed it. But he was willing to change.

Zacchaues’ humble response brings to mind an encounter that John the Baptist had with a group of religious leaders who appeared in the Judean wilderness expressing their desire to be baptized by him.

But when he saw many Pharisees and Sadducees coming to watch him baptize, he denounced them. “You brood of snakes!” he exclaimed. “Who warned you to flee the coming wrath? Prove by the way you live that you have repented of your sins and turned to God.” – Matthew 3:7-8 NLT

Zacchaeus was ready to prove by the way he lived that he had repented of his sins and had turned back to God. It’s interesting to note that Zacchaeus’ name is an abbreviated form of Zechariah, which means “the righteous one.” This notorious sinner was willing to make the sacrifices necessary to restore his broken relationship with God. But his justification before God would not be a result of his financial remunerations. It would be as a result of His faith in the Son of God, a point that Jesus makes perfectly clear.

“Salvation has come to this home today, for this man has shown himself to be a true son of Abraham. For the Son of Man came to seek and save those who are lost.” – Luke 19:9-10 NLT

This statement from Jesus reflects the words John the Baptist spoke to those very same Pharisees and Sadducees.

“Don’t just say to each other, ‘We’re safe, for we are descendants of Abraham.’ That means nothing, for I tell you, God can create children of Abraham from these very stones. Even now the ax of God’s judgment is poised, ready to sever the roots of the trees. Yes, every tree that does not produce good fruit will be chopped down and thrown into the fire.” – Matthew 3:9-10 NLT

A man like Zacchaeus would have been the last person the Pharisees expected to be part of the Kingdom of God. Yet, Jesus had declared that salvation had come to the home of Zacchaeus. According to Jesus, this tax collector was a true son of Abraham. It was not about birthright or ethnic heritage. It was all about faith in the Son of God. Zacchaeus had proven that the call of Jesus was more important to him than anything else. He was willing to give up everything in order to follow Jesus.

Don’t forget Jesus’ earlier encounter with the rich, young ruler. This man had come to Jesus asking, “Good Teacher, what must I do to inherit eternal life?” (Luke 18:18 ESV). And Jesus had shocked him by stating, “Sell all that you have and distribute to the poor, and you will have treasure in heaven; and come, follow me” (Luke 18:22 ESV). But rather than do as Jesus said, the man walked away “for he was extremely rich” (Luke 18:23 ESV). Unlike Zacchaeus, this man had been unwilling to produce fruit in keeping with repentance. And he walked away rich but still living in spiritual poverty.

English Standard Version (ESV) The Holy Bible, English Standard Version. ESV® Permanent Text Edition® (2016). Copyright © 2001 by Crossway Bibles, a publishing ministry of Good News Publishers.

New Living Translation (NLT) Holy Bible, New Living Translation, copyright © 1996, 2004, 2015 by Tyndale House Foundation. Used by permission of Tyndale House Publishers Inc., Carol Stream, Illinois 60188. All rights reserved.

The Message (MSG)Copyright © 1993, 1994, 1995, 1996, 2000, 2001, 2002 by Eugene H. Peterson

An Alien and Undeserved Righteousness

9 He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: 10 “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 11 The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector. 12 I fast twice a week; I give tithes of all that I get.’ 13 But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’ 14 I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.” – Luke 18:9-14 ESV

With His telling of the parable of the unrighteous judge, it appears that Jesus was taking a bit of a diversion from discussing the shortcomings of the Pharisees. But in many ways, the parable was just another in a long line of stinging indictments of these self-righteous men who had made a god out of their religion. While Jesus has begun to focus His attention on His disciples in an attempt to prepare them for what lies ahead, He has not stopped exposing the arrogant and uncaring nature of the Pharisees and their fellow religious leaders.

In His previous parable, Jesus told the story of “a judge who neither feared God nor respected man” (Luke 18:2 ESV). This man, by virtue of his role, was meant to be an unbiased arbiter, settling disputes between two parties. But how could he do so if he “neither feared God nor respected man?” And this man’s presence in the story was meant to reflect the attitude of the Jewish religious leaders. According to Jesus, they were guilty of the same thing. And by using the term “judge,” Jesus was not offering them a compliment. The Outline of Biblical Usage describes a judge as “one who passes or arrogates to himself, judgment on anything.”

The Pharisees were quick to judge, condemning others for their lack of religious zeal and their failure to keep all the man-made rules and regulations they had appended to the Mosaic Law. At one point Jesus had delivered a strong word of warning against these men.

“…what sorrow also awaits you experts in religious law! For you crush people with unbearable religious demands, and you never lift a finger to ease the burden.” – Luke 11:46 NLT

They had become self-appointed judges of the people who feared no repercussions from God. In fact, they actually thought they were doing God a favor by holding the people to such high moral and ethical standards. But like the widow in the parable, the poor and disenfranchised of Israel were longing for justice. They were seeking a judge who would act righteously and deliver justice on their behalf.

Consider closely verse 9 of this chapter. Luke records that Jesus “told this parable to some who trusted in themselves that they were righteous, and treated others with contempt” (Luke 18:9 ESV). It seems obvious that Jesus was focusing His attention of the Pharisees who were still lingering on the edges of the crowd that followed Him. Despite all He had said against them, they had not gone anywhere. But Jesus was not just addressing the Pharisees. Their longstanding attitude of spiritual superiority and self-righteousness had infected others.  They had gone out of their way to teach their flawed philosophy of religion to others, something for which Jesus held them accountable.

“What sorrow awaits you teachers of religious law and you Pharisees. Hypocrites! For you cross land and sea to make one convert, and then you turn that person into twice the child of hell you yourselves are!” – Matthew 23:15 NLT

As far as Jesus was concerned, self-righteousness was a dangerous and deadly heresy that led people to rely on their own efforts and merits to earn favor with God. It was a dead-end street that eventually terminated with eternal separation from God. As the prophet Isaiah wrote: “We are all infected and impure with sin. When we display our righteous deeds, they are nothing but filthy rags” (Isaiah 64:6 NLT). The apostle Paul would later quote from the psalms in order to convey the same universal and inescapable reality:

“No one is righteous—
    not even one.
No one is truly wise;
    no one is seeking God.
All have turned away;
    all have become useless.
No one does good,
    not a single one.” – Romans 3:10-12 NLT

Self-righteousness is the greatest form of blasphemy because the one who practices it sets himself up as God. He elevates himself to the place of the Almighty, determining his eternal state based on his own biased judgment, rather than that of God. Anyone who believes he has earned a right standing before God has diminished the deadly nature of sin and devalued the righteous standards of God.

There is no way to get around the fact that in order for anyone to consider themselves to be righteous based on their own efforts, they must lower God’s standard for holiness. Which is really diminishing the holiness of God Himself, because He is the ultimate standard by which we are judged. So, rather than using God as the gold standard for holiness, men begin to compare themselves with one another. According to the apostle Paul, this horizontal matrix for measuring holiness is not only flawed but foolish.

…we wouldn’t dare say that we are as wonderful as these other men who tell you how important they are! But they are only comparing themselves with each other, using themselves as the standard of measurement. How ignorant! – 2 Corinthians 10:12 NLT

So, in His parable, Jesus relates the story of two men who have gone to the temple in Jerusalem to pray. One was a Pharisee, an icon of religious rectitude. The other was a tax collector, who represented the spiritual dregs of society. Yet, Jesus places both men in the temple courtyard where they are praying to God. But that is where the similarities end. Jesus portrays the Pharisee as a self-consumed man with an over-inflated sense of self-worth. He stands in the temple courtyard and boldly prays:

“‘I thank you, God, that I am not like other people—cheaters, sinners, adulterers. I’m certainly not like that tax collector! I fast twice a week, and I give you a tenth of my income.” – Luke 18:11-12 NLT

His words are the epitome of arrogance and pride. In a blatant display of self-righteous self-congratulation, he declares his moral superiority to the God of the universe. And he does so by comparing himself to the tax collector who is standing nearby. To the Pharisee, the differences between the two men could not be more obvious. Based on his religious zeal and faithful adherence to the smallest requirement of the law, he holds the moral high ground. He has earned the right to be heard by God. 

Yet, Jesus quickly moves the focus from the fictional Pharisee to the tax collector, who “stood at a distance and dared not even lift his eyes to heaven as he prayed. Instead, he beat his chest in sorrow…” (Luke 18:13 NLT). In starks contrast to the Pharisee, the tax collector epitomizes humility and a high degree of self-awareness. He knows exactly what he is and what he justly deserves.

“O God, be merciful to me, for I am a sinner.” – Luke 18:13 NLT

Fully aware that his sin separates him from a holy God, this man pleads for mercy. He confesses his sinful state and, in a sense, places himself at the mercy of the court. He is more than willing to let the Judge decide his fate but he longs for justice coupled with mercy and forgiveness.

And then, Jesus dropped the bombshell:

“I tell you, this sinner, not the Pharisee, returned home justified before God.” – Luke 18:14 NLT

Don’t miss the significance of Jesus’ statement. He is declaring that the tax collector, a self-admitted sinner, is declared to be righteous by God. This is a judicial act by which God, in His sovereign authority, deems the unrighteous to be righteous in His eyes. The apostle Paul would expand on this marvelous thought in his letter to the believers in Rome.

But now God has shown us a way to be made right with him without keeping the requirements of the law, as was promised in the writings of Moses and the prophets long ago. We are made right with God by placing our faith in Jesus Christ. And this is true for everyone who believes, no matter who we are.

For everyone has sinned; we all fall short of God’s glorious standard. Yet God, in his grace, freely makes us right in his sight. He did this through Christ Jesus when he freed us from the penalty for our sins. For God presented Jesus as the sacrifice for sin. People are made right with God when they believe that Jesus sacrificed his life, shedding his blood. – Romans 3:21-25 NLT

Jesus was hinting at a reality to come. He was going to go to the cross and offer Himself as the sinless substitute for sinful mankind. And all those who were willing to recognize and confess their sins and place their faith in Him would be imputed His righteousness as a gift from God. Jesus would take on their sin and, in exchange, they would receive His righteousness. But this “great exchange” begins with the sinner’s willingness to confess his desperate need for a Savior. Like the widow who needed a judge to settle her case, sinners are dependent upon the Judge of the universe to rule in their favor. Not based on their own merit, but according to His mercy and grace.

The apostle Paul, who in his former life was a dedicated and zealous Pharisee, offered his radically altered understanding of how one is made right with God.

I no longer count on my own righteousness through obeying the law; rather, I become righteous through faith in Christ. For God’s way of making us right with himself depends on faith. – Philippians 3:9 NLT

At one time, Paul would have been that self-righteous Pharisee standing in the courtyard singing his own praises. But, mercifully, Jesus had appeared to him on the road to Damascus, blinding his eyes, but helping him see for the first time the sin that separated him from a holy God. He went from being a self-righteous Pharisee facing an eternity separated from God to a self-confessing sinner who received the righteousness of Christ and the assurance of eternal life.

So, Jesus wrapped up His little parable with the sobering statement:

“…those who exalt themselves will be humbled, and those who humble themselves will be exalted.” – Luke 18:14 NLT

The apostle Peter would reiterate the words of Jesus in his first letter:

“God opposes the proud but gives grace to the humble.”

So humble yourselves under the mighty power of God, and at the right time he will lift you up in honor. – 1 Peter 5:5-6 NLT

English Standard Version (ESV) The Holy Bible, English Standard Version. ESV® Permanent Text Edition® (2016). Copyright © 2001 by Crossway Bibles, a publishing ministry of Good News Publishers.

New Living Translation (NLT) Holy Bible, New Living Translation, copyright © 1996, 2004, 2015 by Tyndale House Foundation. Used by permission of Tyndale House Publishers Inc., Carol Stream, Illinois 60188. All rights reserved.

The Message (MSG)Copyright © 1993, 1994, 1995, 1996, 2000, 2001, 2002 by Eugene H. Peterson

A Just Judge.

Luke 18:1-14

Then the Lord said, “Learn a lesson from this unjust judge. Even he rendered a just decision in the end. So don't you think God will give justice to his chosen people who cry out to him day and night? Will he keep putting them off?” – Luke 18:6-7 NLT

Jesus taught a great deal by using comparisons. The parable of the prodigal son was really a comparison between two sons. The parable of the rich man and the poor man in chapter 16 was a comparison. And here Jesus uses the same teaching technique to drive home a message regarding God. He tells a story about a judge “who neither feared God nor cared about people” (Luke 18:2 NLT). This man was in a position of power and authority. His job was to render justice. He was to settle disputes and help determine the proper and just decision in all cases, equitably and without prejudice. There was a widow who had a dispute with her enemy. She repeatedly brought her problem before the judge, asking for him to give her justice. She was presenting the facts of her case and desiring this judge to render a just judgment. Finally, the judge decided to see that she received justice. NOT because he was just and fair, but “because she is wearing me out with her constant requests!” (Luke 18:5 NLT). While Luke prefaces this story with the qualifier, “One day Jesus told his disciples a story to show that they should always pray and never give up” (Luke 18:1 NLT), the lesson is less about persistence than it is about expectations. In other words, we should not walk away from this story thinking that we can have whatever we want as long as we badger God enough for it. We can't get God to give us whatever we want just by persistently asking for it. This woman's need was justice. As a widow and a woman, she had little to no power or authority in that culture. She was helpless and hopeless. Her only source of justice was the judge. So she went to him regularly and persistently because he was her only hope.

Jesus makes the lesson of this story very clear. He says, “Learn a lesson from this unjust judge.” In other words, Jesus doesn't make the woman the point of the lesson, but the judge. Jesus says, “Even he rendered a just decision in the end.” This judge, who had no respect for God and cared little for people, rendered a just verdict in the end. Why? Because the widow persistently brought her need for justice to him. She was literally driving him crazy with her repeated requests. So, Jesus says, don't you think God will see that justice is done for His own people who cry out to Him day and night? The comparison Jesus seems to be making is between the judge and God – between an earthly, flawed judge and a heavenly, compassionate, completely righteous and just Judge. Interestingly, Jesus says, God will grantjustice quickly. The judge in the story ignored the widow's request for a time, and put her off. But God, the just judge, will not do that. He will respond quickly and justly. God won't put them off. He won't delay out of indifference. He will hear and He will act. So we are to come to Him – in faith. We are to believe that He hears us and that He will respond to us. His answer may not come in the form we expect or at the exact time we want it to come. But He will render judgment, quickly and justly. So when we need a just decision to be made, we are to pray faithfully, expectantly and persistently – until God answers.

Jesus then tells another story that seems to be addressed to the Pharisees again – to those “who had great confidence in their own righteousness and scorned everyone else” (Luke 18:9 NLT). Again, Jesus uses comparison, by contrasting a Pharisee and a tax collector. Both men are portrayed praying in the Temple. But the Pharisee's prayer is self-focused and self-righteous. He views himself as better than anyone else. “I thank you God that I am not a sinner like everyone else” (Luke 18:11 NLT). He then proceeds to tell God all about his character. Notice that he gives a list of all the things he doesn't do and all the things he does do. His is a behavior-based righteousness. But the tax collector takes a different approach. He is humble, penitent, and only refers to himself as a sinner in need of mercy. Jesus makes a powerful point from this story. He says, “I tell you, this sinner, not the Pharisee, returned home justified before God. For those who exalt themselves will be humbled, and those who humble themselves will be exalted” (Luke 18:14 NLT). I believe Jesus told these two stories at the same time for a reason. Each involve prayer or petition. They include someone with a request or need and someone being addressed with that need. But notice that the Pharisee has no request. He needs nothing from God, except His admiration and respect. Ultimately, he wants God's blessing, but only because he believes he deserves it. The tax collector needs mercy. He recognizes his sinful state and only comes to God for one thing: His mercy and forgiveness. He knows he is undeserving. So he humbly approaches God and asks Him to extend mercy. The real issue in both stories seems to involve a recognition of need. The widow needed justice. She recognized her helplessness and went to the one person who could help. The tax collector needed mercy, so he went to the only One who could give it. And Jesus said this man went home justified before God. In other words, God viewed him as righteous, because he had recognized his own sinfulness and need, and turned to God for help.

Why do you turn to God? What is it you want from Him? Are you asking Him to bless your decisions and rubber stamp your will? Or do you come to Him in need, recognizing your own helplessness and hopelessness? Do you believe God owes you something because of all you do for Him? Or do you realize that all your righteous deeds are as filthy rags in His sight and humbly rely on His mercy in spite of your undeservedness? God renders justice. He judges fairly and faithfully. He is impartial and always decides rightly and righteously. Trust Him. Turn to Him. Pray to Him. He will answer, and He will answer justly.

Father, too often my prayers are all about me. I come with all my needs, requests, and demands. I have a list of what I want and need, and I simply expect you to give me the answers I want. But Lord, You fulfill Your own will, not mine. You render just judgments, not answer unjust prayers. Show me how to bring my needs to You and then allow You to do the right and just thing, regardless of what I think is best. I can trust You to judge fairly and equitably – every time.  Amen.