Do you like to pay taxes? Taxes have been a part of kingdoms and nations since the dawning of time. Taxes have been the root cause of both successes and rebellions throughout history. King Solomon firmly established the kingdom of Israel during his reign, expanding the borders, and building grand structures through taxation (1 Kings 5-10; 12:4). During 13th century England, King John’s reign was marked with unsuccessful military campaigns and heavy taxation. This, among other issues, stirred a rebellion amongst the noble barons, who being subjects of the king, demanded their rights as citizens. The nobles met with King John on June 15, 1215 to negotiate an agreement, which he soon acquiesced to the signing of the Magna Carta! Additionally, one of the main grievances leading to the American Revolution was “taxation without representation.” Taxes also played an integral role in the Roman world during the time of Christ and in the lives of Christians.
“Publicans” (tax collectors) were not well received during the days of Christ. Levi Matthew, one of the disciples of Jesus, was a tax collector, a profession often viewed with disdain by his fellow Jews. They did not like Roman rule, which came at a price in the form of taxation. One particular fellow, Zacchaeus, a “chief tax collector… ran ahead and climbed up into a sycamore tree” just to get a glimpse of Jesus (Luke 19:1-4). Zacchaeus was honored to have Jesus come to his house, but the people “complained, saying, ‘He has gone to be a guest with a man who is a sinner’” (19:7). This passage displays their prejudice of tax collectors, but Zacchaeus was different. He was not a man whose career was rooted in swindling and extortion. Someone had to collect the taxes for Rome; in fact, when Paul writes about the role of government in our lives he expounds on the purpose of paying taxes: “Therefore you must be subject, not only because of wrath but also for conscience’ sake. For because of this you also pay taxes, for theft are God’s ministers attending continually to this very thing. Render therefore to all their due: taxes to whom taxes…” (Romans 13:5-7). In the case of Zacchaeus, the man with a willingness to see Jesus and a disposition ready to do right, was the tax collector.
Here are a few lessons, among many, we can learn from this tax collector:
1) One lesson we can learn from Zacchaeus is his eagerness to see Jesus! A shorter person cannot see over the heads of the crowd while standing at the same elevation. Zacchaeus “ran and climbed” into a sycamore tree, “for the Lord he wanted to see.” We too, having the desire to see Jesus, may do so anytime we read passages like this in Luke 19. How is my zeal for the things of Christ?
2) We also learn that Zacchaeus was honored to do the will of the Lord. When Jesus informed him He was coming to visit him in his house, Zacchaeus “made haste, came down, and received Him joyfully” (Luke 19:6). Everyone needs Jesus! On this occasion, “salvation” came to the tax collector’s house. Do we make haste to invite the Lord into our house? Furthermore, would we be honored to have the Lord pay us a visit, or would we be ashamed?
3) Lastly, we learn that Zacchaeus had an attitude of service. Notice, that after the accusation against Jesus being a guest of a sinner (19:7), Zacchaeus stood to refute this insinuation. He explained that though he was rich, he gave to the poor of his community, and even possessed an attitude willing to restore fourfold to anyone whom he had cheated. This is the kind of humility characteristic of servants. Given the opportunity, the willingness to serve others with what we have been given, whether it be abilities, time, or possessions, is at the heart of Christianity.
The next time we dread the agents of the IRS, perhaps we should reflect upon the above thoughts from scripture.