1. Matthew 5:43-47(NKJV)
43 “You have heard that it was said, ‘You shall love your neighbor and hate your enemy.’ 44 But I say to you, love your enemies, bless those who curse you, do good to those who hate you, and pray for those who spitefully use you and persecute you, 45 that you may be sons of your Father in heaven; for He makes His sun rise on the evil and on the

2. Matthew 5:43-47(NKJV)
good, and sends rain on the just and on the unjust. 46 For if you love those who love you, what reward have you? Do not even the tax collectors do the same? 47 And if you greet your brethren only, what do you do more than others? Do not even the tax collectors do so?

3. 3 Tax Collectors
Matthew 5:43-47

4. 3 Tax Collectors Today is April 15, which many recognize as Tax Day
It’s perhaps the most unpopular day of the year
Nothing much has changed from the times of the NT until now in that regard

5. 3 Tax Collectors
We know of some tax collectors that are mentioned in our Bibles
Their professions are mentioned perhaps for a reason
There are some things that we stand to gain if we look at these men and notice some things about their lives

6. Tax Collectors - Reputation
The Bible does not speak glowingly of tax collectors in a general sense
They were often looked at as crooks and traitors, serving the Roman government
Many avoided them and had nothing to do with such men

7. Tax Collectors - Reputation
Tax collectors were used in a negative example as those who only love and greet their brethren that love them back (Matt. 5:46-47)
They were often grouped together with sinners and thought of in the same categories (Matt. 11:19; Lk. 7:34)

8. Tax Collectors - Reputation
Jesus said the brother who sins against you and won’t repent should be to you as a “heathen and a tax collector” (Matt. 18:17)
Their reputation for taking more than was owed was not without warrant (Lk. 3:12-13)
However, they weren’t all bad

9. Tax Collectors - Reputation
Some came to Jesus looking for salvation (Lk. 3:12-13; 7:29-30; 15:1)
Jesus mentioned them as being among those who listened to Christ and repented (Matt. 21:31-32)
They were not the most righteous, but were not the most wicked either

10. Matthew
One of the first that come to mind is obviously the apostle Matthew
The Bible doesn’t tell us much about Matthew, other than that he was a tax collector (Matt. 9:9-13; Mk. 2:13-17; Lk. 5:27-32)
There are a couple of things we can infer about Matthew…

11. Matthew
Either Matthew was a good man and not like other tax collectors, or Jesus saw potential there
There seem to be benefit as Jesus relationship with Matthew attracted tax collectors and sinners to Christ
There was genuine interest there

12. Matthew
It also shows us that Jesus can change anyone, even if Matthew’s main flaw was having a bad reputation because of his job
There is mercy and grace through Christ, and a relationship with Him can change even the chief of sinners (Paul – I Tim. 1:15)

13. Zacchaeus Another familiar tax collector was Zacchaeus (Lk. 19:1-10)
He was admittedly one who took more than he should have from others
He was eager to see Jesus, so much so that he climbed up a tree just to see Him

14. Zacchaeus Christ went to his house and dined with him that day
He obviously changed Zacchaeus based upon what Zacchaeus declared (v. 8)
Jesus declared that salvation had come to the house of Zacchaeus, one who had been lost (v. 9-10)

15. Zacchaeus
Again, this story teaches us that no one is beneath salvation
In fact, Jesus again teaches that these are the types of people who need salvation
Zacchaeus was a changed man because Jesus took time with him

16. Pharisee & Tax Collector
As often as the Bible spoke of tax collectors in a derogatory sense, they certainly were often better than even some of the religious leaders
At times we saw this merely in the attitude of one toward another
Pride is a sin just as stealing is

17. Pharisee & Tax Collector
A familiar account comes from Luke 18:9-14
Here are 2 men who are seen praying in the temple, one a Pharisee and the other a tax collector
We often notice the attitude of the 2 that are mentioned here

18. Pharisee & Tax Collector
As bad as a tax collector may have been, in this instance he is far more humble and penitent than the Pharisee
Jesus declares this sinner justified rather than the religious leader
This was based upon the attitude