Don’t you hate paying taxes? Every paycheck something is withheld. If you are self-employed, you pay a big chunk in income, Social Security, and Medicare taxes every quarter. Then there are sales taxes on most purchases, property taxes, utility district taxes, school taxes, and on and on.
Yet, as much as I hate paying taxes, I must admit I love having paved roads, public schools for the children, armed forces to keep our country safe, a monthly Social Security check, Medicare insurance, law enforcement, first responders, and the plethora of government services offered to me and my fellow countrymen funded through them.
Folks in Jesus’ day hated paying their taxes, too. The biggest difference was that their taxes were paid to a foreign oppressor and every time they paid them, some of the money was used to pay the army that was occupying the Jewish nation. Yet, the Romans offered the Jews security from war, law and order, paved roads, safe seas, safe marketplaces, and societal structure. The Jews hated the taxes, but they also got benefits from them.
To collect taxes, it was the practice of the Romans to hire local, native individuals who knew the relative value of local properties and the degree of wealth held by local citizens. This made the tax collector one of the most hated men in the local community. Not only did he assess property values and collect taxes on his fellow citizens, but he also acted as the agent of a foreign oppressor. He was viewed as a traitor to his native country.
To make matters worse, since tax collectors were in a position of power, they could inflate a person’s taxes and skim off the excess for personal gain. In the Jewish community, tax collectors were ranked at the bottom of society along with traitors, thieves, harlots, and other persons viewed as the worst of sinners.
The story of Zacchaeus is told in Luke 19:1-10. It is summarized in a song I learned as a child in Vacation Bible School: “Zacchaeus was a wee, little man, and a wee, little man was he. He climbed up in a sycamore tree for the Lord he wanted to see. And as the Savior passed that way, he looked up in the tree. And He said, ‘Zacchaeus, you come down, for I’m going to your house today, for I’m going to your house today.’”
The Bible story says he was the chief tax collector and was rich. He was greatly hated and a social outcast. Being short of stature, he climbed the tree to see Jesus. Jesus rewarded him for his interest by entering his house and dining with him, a sign of acceptance by this very popular teacher of the Jews, which was made at great personal risk of His own reputation. Sure enough, everyone grumbled, questioning why Jesus would eat a meal with such a horrible sinner.
Zaccheaus responded by saying that if he had cheated anyone, he would pay them back fourfold, indicating that he was an honest man, otherwise he would not have made the offer. While his people did not realize it, Zacchaeus was helping them to keep as much of their resources as possible by only collecting what was legitimately owed in taxes and nothing more.
Since he was chief tax collector, he could keep other tax collectors from defrauding their fellow Jews as well. He was in a thankless job, but he was a protector of the people, and, thus, a patriot. Furthermore, in addition to his honesty and integrity, he demonstrated his piety and his appreciation for Jesus by vowing to give half his wealth to those in need.
Jesus pronounced that salvation had come to Zacchaeus and his family that day because of his faith in Jesus as the Messiah. The man everyone else thought of as a great sinner was actually a righteous man who was working to protect the people. Plus, he had the spiritual insight to recognize and accept Jesus as the Messiah.
Zaccheaus may have been short in stature, but he was not a “wee, little man.” In terms of faith, integrity, honesty, and openness to God’s Messiah, he was a giant. You may sometimes feel left out, ostracized, persecuted, and underappreciated, but Jesus is saying to you that He loves you, appreciates you, and accepts you.
Will you respond by being His disciple?
Dr. Dan Darby is a retired United Methodist pastor.
