Showing posts with label tax collectors. Show all posts
Showing posts with label tax collectors. Show all posts

Wednesday, 24 June 2026

Conflict Resolution: Whose Responsibility? (Part 2 of 2)

The Biblical Pattern

STEP 1: It always begins with me. If I am guilty of sin, the Lord expects me to follow his directions and seek redemption.1 If my brother has something against me, the Lord expects me to take the initiative and seek resolution.2 If my brother sins against me, the Lord expects me to approach the offending brother first and seek reconciliation.3 If my brother sins, whether it directly affects me or not, the Lord expects me to be my brother’s keeper and seek restoration.4


It goes without saying that the directive to “go and tell him his fault between you and him alone” (Matt. 18:15)5 is not without implicit exceptions. It presupposes an established relationship, not a “cold turkey” approach. Differences in gender, age, relationship, trust, and maturity would call for wisdom and discretion to avoid the appearance of impropriety, intimidation, or a compromising situation. A mutually respected mediator would then be appropriate (cf. Acts 9:26-28; Phil. 4:2-3).


STEP 2: If implementing the first step does not result in having “gained your brother,” i.e., if he refuses to listen and repent, “take with you one or two more” (Matt. 18:16), preferably, if not presumably, reputable and spiritually mature brethren (cf. Gal. 6:1). Jesus gives scriptural confirmation, quoting Deuteronomy 19:15, a long-established conventional means of corroboration.6  Multiple witnesses serve the threefold purpose of (a) confirming the charge, (b) protecting the accused against impulsive, petty, or malicious allegations, and (c) providing additional support and counsel.


STEP 3: If the accused refuses to heed the mutual appeal of concerned brethren, “tell it to the church” (Matt. 18:17a). The body of Christ is not one member but many (1 Cor. 12:14-26), and when one member goes astray, the entire church is affected (1 Cor. 5:6; Gal. 5:7-9). A unified plea, and any other disciplinary action, is the corporate responsibility of the congregation as a whole (1 Cor. 5:4-5; 6:1-5; 2 Thess. 3:6, 14; 1 Tim. 5:20).


STEP 4: “But if he refuses even to hear the church, let him be to you like a heathen and a tax collector” (Matt. 18:17b). When a wayward brother defies the collective admonition of his church family and stubbornly persists in misconduct, he himself has severed his spiritual bond with the Lord and the Lord’s people. The rest of the congregation are simply to follow through with his own foolish choices. Likening him to “a heathen and a tax collector” (discussed in more detail below) should be understood from Christ’s perspective and in light of how the early church carried it out.


This latter stage of the disciplinary process is purposeful disassociation: “taken away from among you,” “deliver such a one to Satan,” “purge out,” “do not keep company with,” “put away from yourselves,” “withdraw from” (1 Cor. 5:2-13; 2 Thess. 3:6, 14).7 If the impenitent sinner is determined to live for Satan, he is to be turned back over to Satan’s realm; let him experience the world of Satan so he will want to return to the Lord and the Lord’s family. The primary objective is not necessarily punishment or retaliation but to rescue a lost soul, while also maintaining the moral integrity of the church (1 Cor. 5:4-8; 2 Cor. 2:5-11; 2 Thess. 3:14; 1 Tim. 5:20; Jas. 5:19-20).


STEP 5: The disassociation is not the final step, nor is it a complete severance of all interaction: “note that person and do not keep company with him, that he may be ashamed. Yet do not count him as an enemy, but admonish him as a brother” (2 Thess. 3:14-15). This cannot be done unless regular contact is maintainedDisciplinary action, although firm and uncompromising, is not intended to be hateful, malicious, or cruel. The withdrawing does not mean giving up on this brother, and further attempts are to be made to bring him back to faithfulness. The admonishing continues until repentance is forthcoming (cf. 2 Cor. 2:5-11; 7:9-10).


Like a Heathen and a Tax Collector?


Why is the impenitent brother likened to the “heathen” [ὁ ἐθνικὸς] and “tax collector” [ὁ τελώνης], and how would this comparison be viewed from the Lord’s perspective?


In first-century Palestine, the provincial tax collector (or revenue officer) was a local hireling of a wealthy contractor, typically a foreign publicanus, the one retaining the Roman tax-gathering contract. Regular interaction and collaboration with pagan Gentiles rendered the Jewish tax collector ceremonially defiled and a social outcast in the orthodox Jewish community. Characteristically greedy and corrupt, he was despised by the local populace and lumped together with “prostitutes” (Matt. 21:31-32) and “sinners” (Matt. 9:10-11; 11:19).8


In Matthew 18:17 the hypothetical tax collector is grouped with ὁ ἐθνικός, variously rendered “heathen” (N/KJV), “pagan” (NIV), “unbeliever” (CEV, ISV), but mostly “Gentile” (CSB, ESV, NASB, NET, N/RSV). The adjectival ἐθνικός appears three times in Matthew’s Gospel, all in the teachings of Jesus (Matt. 5:46-47; 6:7; 18:17), and only once in the rest of the NT (3 John 7). It specifically refers to a foreigner with particular focus on moral or religious defects, comparable to “unbelieving, worldly, polytheistic” (BDAG 276). From a Jewish perspective it would apply to a non-Israelite (Matt. 5:47; 6:7), and from a Christian perspective, to a non-Christian (2 John 7).9


How did Jesus respond to and treat the tax collectors of his day and others considered morally and religiously deficient? Although he recognized their disreputable standing in the community (Matt. 5:46-47), he reached out to them, spent time with them, and was considered their “friend” (Matt. 11:19; Luke 7:34). He certainly did not condone, justify, tolerate, or participate in their sins, yet with compassion he sought to guide, influence, and teach them to turn from their sinful ways (Matt. 9:10-13; Mark 2:14-17; Luke 5:27-32; 15:1-32). In general they proved to be receptive to the Lord, more so than the self-righteous religious elites (Matt. 21:31-32; Mark 2:14; Luke 3:12-14; 7:29-30; 15:1-2; 18:9-14).


When Jesus instructed his disciples to view an erring brother like the “heathen” and the “tax collector,” they would know from the Lord’s own example what this meant: no hatred or malice or disdain but loving concern for a lost soul.10 Neither condoning nor overlooking the sin, discipline is administered by withdrawing cordial association, “Yet do not count him as an enemy, but admonish him as a brother” (2 Thess. 3:14-15).


Ironically, it is only in Matthew’s Gospel that the apostle Matthew is labelled “the tax collector” (Matt. 10:3). He knew firsthand what it was like to be detested and disparaged as an outcast in his own community yet loved by the Lord anyway. What Jesus spoke, Matthew the tax collector recorded.


Conclusion


In dealing with a sinning brother (or sister), it never involves vile castigation or complete avoidance. With Christlike compassionate love we do what is needed, according to Christ’s example and teachings, to win our errant sibling back, seeking recognition of sin, shame, and godly sorrow leading to repentance and restoration: “that his spirit may be saved in the day of the Lord” (1 Cor. 5:5b).


--Kevin L. Moore


Endnotes:

     1 The verb μετανοέω (“repent”) occurs sixteen times in the Synoptic Gospels (Matt. 3:2; 4:17; 11:20, 21; 12:41; Mark 1:15; 6:12; Luke 10:13; 11:32; 13:3, 5; 15:7, 10; 16:30; 17:3, 4) and eighteen times in the rest of the NT (Acts 2:38; 3:19; 8:22; 17:30; 26:20; 2 Cor. 12:21; Rev. 2:5[x2], 16, 21[x2], 22; 3:3, 19; 9:20, 21; 16:9, 11). The noun μετάνοια (“repentance”) occurs eight times in the Synoptic Gospels (Matt. 3:8, 11; Mark 1:4; Luke 3:3, 8; 5:32; 15:7; 24:47) and fourteen times in the rest of the NT (Acts 5:31; 11:18; 13:24; 19:4; 20:21; 26:20; Rom. 2:4; 2 Cor. 7:9, 10; 2 Tim. 2:25; Heb. 6:1, 6; 12:17; 2 Pet. 3:9). See K. L. Moore, “What Must I Do To Be Saved?” Moore Perspective (30 Jan. 2015), <Link>.

     2 Matt. 5:23-24; 7:3-5; 1 Cor. 10:24; Phil. 2:3-4.

     3 Matt. 18:15 (ASV, CSB, ESV, N/KJV, RSV); Luke 17:3 (NIV, N/KJV, WEB); cf. Luke 17:4.

     4 Matt. 18:15 (NASB, NET, NIV); Luke 17:3 (ASV, CSB, ESV, ISV, NASB, NET, N/RSV); Gal. 2:11-14; 6:1-2; Jas. 5:19-20.

     5 Unless otherwise noted, scripture quotations are from the New King James Version (1996).

     6 See also Deut. 17:6; John 8:17; 2 Cor. 13:1b; 1 Tim. 5:19; Heb. 10:28. Among the ancients, from Herodotus (420 BC) to Marcellinus (AD 395), eyewitness testimony was regarded as the most reliable source of information. See David E. Aune, The New Testament in Its Literary Environment, LEC (Philadelphia: Westminster, 1987): 81.

     7 Cf. also Rom. 16:17; Tit. 3:10-11. “The abuse of discipline has often led to a harsh and intolerant spirit, but neglect of it has proved a danger almost as great” (Donald Guthrie, The Pastoral Epistles, TNTC [Grand Rapids: Eerdmans, 1991]: 106).

     8 See BDAG 999; cf. also Mark 2:15-16; Luke 5:30; 7:34; 15:1. The term τελώνης appears in the NT only in the Synoptic Gospels and is better rendered “tax collector” or “tax gatherer” rather than “publican” (ASV, Douay-Rheims, JUB, KJV), a transliteration of the Latin publicanus.

     9 In Matthew 5:47, in the broader discussion about enemies, hateful persecutors, the evil and the unjust, instead of οἱ ἐθνικοί, a textual variant reads οἱ τελῶναι (“tax collectors”) (MSB, N/KJV, WEB, YLT). The standard Greek text accepts the οἱ ἐθνικοί reading, variously rendered “Gentiles” (ASV, H/CSB, ESV, NASB, NET, N/RSV), “pagans” (NIV), “unbelievers” (CEV, ISV). In Matthew 6:7, variously rendered “Gentiles” (ASV, CSB, ESV, NASB, NET, N/RSV, WEB), “heathen” (N/KJV), “pagans” (NIV), “unbelievers” (ISV), “idolaters” (HCSB)—cp. 1 Kings 18:26; Acts 19:34. In 3 John 7, variously rendered “Gentiles” (ASV, ESV, ISV, NASB, N/KJV), “heathen” (RSV), “pagans” (CSB, NET, NIV), “nonbelievers” (NRSV). On the noun ἔθνος, see BDAG 276-77; also K. L. Moore, “Until the Times of the Gentiles are Fulfilled,” Moore Perspective (2026), <Link>.

     10 If the noun ἔθνη (“nations”) is also considered, the point is even more impactful (Matt 12:18, 21; 21:43; 24:14; 28:19).


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Saturday, 19 April 2014

The Twelve Apostles (Part 9): Matthew Levi

     The apostle Matthew is also known as Levi, son of Alpheus (Mark 2:14; Luke 5:27),1 whether Levi is a personal name or a tribal designation.2 The name Matthew (Hebrew Mattityahu, Greek Matthaios) means “Gift of Yahweh.”3 He was a telōnēs (tax collector or revenue officer) from Capernaum in Galilee (Matt. 9:9; 10:3), probably gathering revenue for the tetrarch Herod Antipas.4 “There was never a more unlikely candidate for the office of apostle than Matthew” (W. Barclay, The Gospel of Matthew 1:329).
     The story of Matthew’s call to discipleship is documented in Matt. 9:9-13; Mark 2:13-17; and Luke 5:27-32. He was afforded the opportunity to hear Jesus preaching near the coast of the Sea of Galilee, where the tax office was located. Having accepted the invitation to join the Lord’s band of followers, Matthew hosted a banquet in his house for the Lord (Luke 5:29), perhaps functioning as a going-away celebration for Matthew’s upcoming adventure as an apostle. Other tax gatherers were present along with a group described as hamartōloi (“sinners”).5 The Lord’s justification for associating with these dodgy characters was threefold: (a) like a physician aiding the sick, these were precisely the type of persons he ought to have consorted with; (b) it is God’s desire to extend mercy to those who need it (Hosea 6:6); and (c) Christ’s message of repentance (cf. Matt. 4:17; 11:20-21; 12:41) is exactly what sinful people need to hear (Matt. 9:11-13; Luke 5:32). Thanks to Matthew’s extensive connections and his intermediary role, a number of tax collectors and sinners became penitent followers of Jesus (Mark 2:16).
     Matthew is one of only two apostles to have authored a Gospel,6 and his humble character is indirectly revealed therein. The host who gave the feast for Jesus is not identified by Matthew (9:10), whereas Luke explicitly (5:29) and Mark implicitly (2:15) recognize Matthew [Levi] himself as the host. In the listings of the apostles according to Mark and Luke, “Matthew and Thomas” appear as the fourth pair, whereas the order is reversed in Matthew’s record. And it is only in Matthew’s list that reference is made to “Matthew the tax collector” (10:3), which is intriguing, seeing that tax collectors were particularly despised among the Palestinian Jews of his day (see 5:46, 47; 9:10-11; 11:19; 18:17).7 This would be comparable to Paul’s recollections of his own sordid past (Acts 22:4; 1 Cor. 15:9; 1 Tim. 1:13; etc.), which served to deepen his appreciation of God’s grace while motivating him to continued faithfulness in the service of Christ. Matthew knew firsthand what it was like to be detested, disparaged, and ostracized as an outcast in orthodox Jewish society but still accepted and loved by the Lord anyway.
     Considering his background, Matthew would have been accustomed to writing and reasonably fluent in both Aramaic and Greek. This would explain the “Jewishness” of his Gospel, his proficiency in the Greek language, and his attention to detail.8 In the dispute over paying taxes, Mark (12:15) and Luke (20:24) use the common term dēnarion, whereas Matthew alone (22:19) uses the more precise nomisma (state coin), indicative of a tax gatherer’s experience. A number of financial transactions are depicted in Matthew’s Gospel (17:24-27; 18:23-35; 20:1-16; 26:15; 27:3-10; 28:11-15).
     Beyond his ministry in Judea, there is no definitive record of where else Matthew labored for the Lord or how he died. It is commonly believed that he went on to preach the gospel in other countries and eventually suffered death as a martyr (cf. Eusebius, Eccl. Hist. 3.24.6). William Barclay observes, “He lost a comfortable job, but found a destiny. He lost a good income, but found honour. He lost a comfortable security, but found an adventure the like of which he had never dreamed” (The Gospel of Matthew 1:331).
     As an apostolic representative of God’s Son, surely Matthew was a dubious candidate. But Matthew went on to prove that no one is incapable of meaningful transformation under the influence and guidance of Jesus Christ. Matthew’s disreputable past neither kept him down nor held him back. In fact, the following sentiment from Paul could just as easily have been written by Matthew: “For I am the least of the apostles, who am not worthy to be called an apostle …. But by the grace of God I am what I am, and His grace toward me was not in vain …” (1 Cor. 15:9-10 NKJV).
     Despite the aberrant lifestyles and seedy reputations of Matthew’s friends and associates, by introducing them to Jesus, Matthew contributed to lives being changed, souls being saved, and the Lord’s flock increasing. Through the Gospel he penned, Matthew has aided generations of readers in getting to know Jesus, coming to adore Jesus, and obeying all things that Jesus has commanded (28:20). Truly Matthew is a “Gift of Yahweh”! If God can love, transform, and effectively work through a loathsome tax collector like Matthew, imagine what he is capable of doing with you and me.
--Kevin L. Moore

Endnotes:
     1 Since Matthew is called “Levi the son of Alphaeus” in Mark 2:14 (cf. Matt. 9:9; 10:3), it is possible that he was the brother of James the son of Alphaeus (Matt. 10:3; Mark 3:18), but this is not certain since Alphaeus was a fairly common name. If the connection is valid, Matthew’s mother was Mary and he had another brother named Joses or Joseph (Mark 15:40).
     2 Cf. Neh. 11:15-17. R. T. France comments, “a Levite turned tax-collector might expect to earn the special disdain of his more orthodox fellow-Levites, and so be liable to record with greater emphasis Jesus’ conflicts with ‘orthodoxy’, as much for his own self-defence as for the guidance of other potential converts” (The Gospel According to Matthew [TNTC] 33).
     3 See 2 Kings 24:17; Neh. 11:17, 22; cf. 1 Chron. 9:31; Neh. 8:4; Acts 1:23.
     4 Since Matthew’s tax office was by the sea (Mark 2:13-14), he could have been involved in the taxation of fishermen (and potentially acquainted with Simon, Andrew, James and John), or he may have served as a customs official taxing goods that arrived in Herod Antipas’ territory. Following the death of Herod the Great, Antipas became tetrarch of the combined territories of Galilee and Perea, reigning from 4 BC to AD 39. See Jesus on Divorce & Remarriage: Contextual Insights.
     5 These might have been Jews who were not diligent students and practitioners of the law and traditions (cf. John 7:49).
     6 See Authorship of NT Gospels; also K. L. Moore, A Critical Introduction to the NT 60-63. “It was the Gospel that made Matthew famous, and not the other way around” (J. P. Lewis, The Gospel According to Matthew 1:12).
     7 In the Synoptics those who held the position of ho telōnēs were “not holders (Lat. publican) of the ‘tax-farming’ contracts themselves, but subordinates (Lat. portitores) hired by them; the higher officials were usu[ally] foreigners, but their underlings were taken fr[om] the native population as a rule. The prevailing system of tax collection afforded the collector many opportunities to exercise his greed and unfairness. Hence they were particularly hated and despised as a class . . . . The strict Jew was further offended by the fact that the tax-collector had to maintain continual contact w[ith] Gentiles in the course of his work; this rendered a Jewish tax-collector ceremonially unclean” (BAGD 812).



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