Matthew 9:9 – 13

9 As Jesus passed on from there, He saw a man named Matthew sitting at the tax office. And He said to him, “Follow Me.” So he arose and followed Him.

10 Now it happened, as Jesus sat at the table in the house, that behold, many tax collectors and sinners came and sat down with Him and His disciples.

11 And when the Pharisees saw it, they said to His disciples, “Why does your Teacher eat with tax collectors and sinners?”

12 When Jesus heard that, He said to them, “Those who are well have no need of a physician, but those who are sick.

13 But go and learn what this means: ‘I desire mercy and not sacrifice.’ For I did not come to call the righteous, but sinners, to repentance.”

After Jesus had healed the paralytic he passed by the tax office, one which dealt with customs, the items being brought into the area which there were taxes imposed on, Matthew was the tax collector or publican as is refered to in the scriptures. Jesus was only calling those who had heard John the baptist's teachings and accepted his call and was baptized by John, so we can be well assured that Matthew had been baptized by John. Therefore it was no surprise for Matthew to give up his day job in order to accept the call of the one he had been made ready to follow.

Jesus was then joined for a meal with several tax collectors and others with the reputation with being sinners. To the Jews neither of these classes of individuals were the type a good Jew would associate with willingly.

The Roman government hired or sold the right to individuals to collect taxes in an area, the one who bought the right usually hired or sold the rights to men who would collect the taxes and pass the needed amounts up and it would be sent to Rome.

These individuals could cheat, or blame individuals falsely of being a smuggler. They would hope to gain extra and even extort bribes to keep the falsely accused from prison. The good Jews, who were rankled at having to pay taxes to Rome felt even more hatred for these of their own people who collected the taxes for the Romans.

For these reasons the Pharisees questioned the morals of Jesus because of his association with the tax collectors and sinners.

Eating together in those days indicated a community of life and symbolized either adoption into the household or a joining of a unbreakable covenant. Jesus eating with the tax collectors and sinners showed a righteous appearing man morally accepting the sinful life and conditions of the tax collectors and sinners.

Jesus does not admit the Pharisees are as righteous as they pretend to be, but if they were, they were inconsistent in criticizing Jesus for associating with sinners. These sinners are spiritually sick and are the very ones who are in need of spiritual healing. Jesus points out the needs of physicians heal the sick. Those who claim that sick can be healed without a doctor, disagree with the teaching of the scriptures. Solomon said that medicine does good. (Proverbs 17:22) Jesus said the sick need a physician.

We see Jesus did not come to accept the sinner as he was, but he came to call the sinner to repentance, meaning the sinner in order to be saved must change his ways. Jesus did not come to take sacrifices from the sinner, that was the way of the old law, but Jesus' desire was to have mercy on the sinner who changed his ways.