Matthew 9:9 As Jesus passed on from there, he saw a man called Matthew sitting at the tax booth, and he said to him, “Follow me.” And he rose and followed him.
Luke 15:1-2 Now the tax collectors and sinners were all drawing near to hear him. And the Pharisees and the scribes grumbled, saying, “This man receives sinners and eats with them.”
Luke 19:2-10 And behold, there was a man named Zacchaeus. He was a chief tax collector and was rich. And he was seeking to see who Jesus was, but on account of the crowd he could not, because he was small in stature. So he ran on ahead and climbed up into a sycamore tree to see him, for he was about to pass that way. 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.” So he hurried and came down and received him joyfully. And when they saw it, they all grumbled, “He has gone in to be the guest of a man who is a sinner.”
The Jewish people rightly considered them extortioners because they were allowed to keep whatever they over-collected. A tax collector bid among others for the tax-collecting contract. For example, many tax collectors might want to have the tax contract for a city like Capernaum. The Romans awarded the contract to the highest bidder. The man collected taxes, paid the Romans what he promised, and kept the remainder. Therefore, there was a lot of incentive for tax collectors to over-charge and cheat any way they could. It was pure profit for them. (Spurgeon)
“Christ will not force himself into any man’s house, and sit there against the man’s will. That would not be the action of a guest, but of an unwelcome intruder.” (Spurgeon)
Just as Matthew was happy to follow Jesus, Zacchaeus was happy to receive Jesus. Jesus called Zacchaeus to Himself, and it was to Jesus that he came, and happily so. Zacchaeus received Him – that is, Jesus Himself. Not primarily to a creed or a doctrine, not to a theory, and not to a ceremony – but to Jesus. (Guzik)
Note, it is not mentioned that Matthew was looking for Jesus. Yet, Jesus called him. Zaccheaus was looking for and received Jesus. Like Matthew, many are not actively looking for Jesus. They are occupied with their work and things of this world. Are they ready when they hear the words, “Follow Me”? Are they so set in their ways that they shun this invitation to follow Jesus? Do they cast aside this invitation like an unwelcomed pest? How many have heard;
““For God so loved the world, that he gave his only Son, that whoever believes in him should not perish but have eternal life. For God did not send his Son into the world to condemn the world, but in order that the world might be saved through him. Whoever believes in him is not condemned, but whoever does not believe is condemned already, because he has not believed in the name of the only Son of God. And this is the judgment: the light has come into the world, and people loved the darkness rather than the light because their works were evil. For everyone who does wicked things hates the light and does not come to the light, lest his works should be exposed. But whoever does what is true comes to the light, so that it may be clearly seen that his works have been carried out in God.”” and reject it? No matter the location or what is occupying a person’s day the invitation to humbly and obediently follow Jesus Christ may happen. It is at this moment where we say yes or no.
The choice to receive and follow Jesus Christ is made this side of eternity. Eternity awaits everyone. It awaits those who receive and follow Jesus Christ with eternal life in heaven. It awaits those who reject Jesus Christ with eternal damnation and torment in hell.
When you hear His calling, receive it and follow Him.