A Tax Collector Becomes Rich
Luke 19:1-10
Sermon
by John Wayne Clarke

This chapter of Luke brings us ever closer to the end of Jesus' public ministry. Jesus enters Jericho, just fifteen miles or so from the holy city of Jerusalem. It is here that Jesus transforms the life of Zacchaeus, the tax collector. This is one of the few stories that is peculiar to Luke and is a wonderful human-interest story. The fact that Zacchaeus is willing to climb a tree to see Jesus is a clear indication that he really wanted to see and meet the carpenter from Nazareth. His eagerness to see Jesus is rewarded in a very special way. Jesus makes himself a dinner guest at Zacchaeus' home. As you may well imagine, this did not sit well with the local folks who viewed tax collectors with more than a little dislike. These guys were really hated for what they did for a living. Moreover, it is precisely that fact that makes this encounter so very special.

The second verse of our reading says that Zacchaeus was, "A chief tax collector and was rich." The use of the word "chief" is also unique to this gospel. It more than likely carries the connotation that he was a commissioner of taxes. That may look good to someone in today's world, but not in the time of our Lord. Being the chief collector would be like being the chief executioner or chief thief! Nevertheless, it also brings some clarity to the statement that Zacchaeus is about to make. Being a man of some stature, at least in the eyes of those who coveted his money and position, he was not used to humbling himself in front of anyone.

There is a story about a local fitness center that was offering $1,000 to anyone who could demonstrate that they were stronger than the owner of the place. Here is how it worked. This muscle man would squeeze a lemon until all the juice ran into a glass, and then hand the lemon to the next challenger. Anyone who could squeeze just one more drop of juice out, would win the money.

Many people tried over time — other weightlifters, construction workers, even professional wrestlers, but nobody could do it.

One day, a short and skinny guy came in and signed up for the contest. After the laughter died down, the owner grabbed a lemon and squeezed away. Then he handed the wrinkled remains to the little man.

The crowd's laughter turned to silence as the man clenched his fist around the lemon and six drops fell into the glass. As the crowd cheered, the manager paid out the winning prize and asked the short guy what he did for a living. "Are you a lumberjack, a weightlifter, or what?"

The man replied, "I work for the IRS."

The point, of course, is that certain people and institutions do carry at least the appearance of unbridled power. Those that take our money usually fall within that category. It is not uncommon, even in today's world, for people to distrust and even revile the IRS. That fact makes what happens in our lesson today even more important. Jesus and his association with Zacchaeus marks the last recorded incidence of Jesus' openness to the religious outcasts of his day. He had demonstrated repeatedly that the least of these really are important to God. He has walked, talked, and touched all those who were deemed unclean by the authorities in his time.

Jericho was an important border town and it was a center of commerce for that region. As such, it required someone to collect the revenue that was owed the government. It was customary for towns, especially border towns, to have what we would call "toll booths" to tax those coming and going from the city. Of course, for us, a tollbooth is on a highway and we are paying to travel on that road. Zacchaeus was collecting customs on goods traveling the Jerusalem highway. Sort of a "sales tax" on goods that were going to be sold or traded.

Some of the most honest people in the world have a hard time paying their taxes. It just sort of rubs people the wrong way to give away that which they have worked hard to earn. It would not be human not to be a bit tight with your money. I have a buddy who always starts preparing his taxes on April 14 every year and stays up all night to get them finished. I think he likes the adrenaline rush!

It is tough to be honest during tax time, isn't it? Here's an actual letter that was received by the IRS a few years ago: "Enclosed you will find a check for $150. I cheated on my income tax return last year and have not been able to sleep ever since. If I still have trouble sleeping, I will send you the rest."

Zacchaeus was an enthusiastic tax collector. In fact, he was so enthusiastic that he figured a way to skim a few bucks here and there from those who paid up as they were expected to do. He was like our friend in the joke; he could squeeze that lemon for all that it was worth. The real problem here is that he was, in effect, stealing from his neighbors. He stood on top of the collection pyramid, stuffing his pockets with shekels before he sent the required taxes to Rome. If Rome charged a five percent tax, he may have collected ten percent from the people.

Is it any wonder that people were really uncomfortable with Jesus inviting himself to share the evening meal with this guy?

We are not privy to the initial reason that Zacchaeus was drawn to Jesus. Maybe it was strictly curiosity, maybe something much deeper. However, what we do know is that when they met, Jesus had a profound effect on this man's life. In fact, Jesus transformed his life forever.

Put yourself in Zacchaeus' shoes for a moment. You have become one of the most hated people in town. People avoid you like you are a leper. Most people, if given the chance, would do you serious harm! It is into this atmosphere that Jesus comes and makes friends with Zacchaeus. Of course, his actions raised eyebrows. What on earth was Jesus thinking? Didn't he know who this guy was? Didn't he know that just by being in his home he was labeling himself as a friend of the friendless? Of course, he knew! In addition, we should remember that this is not the first time that Jesus has done something like this. Early in his ministry, he brought on the wrath of the religious elite when he associated with tax collectors and sinners. "The Pharisees and their scribes were complaining to his disciples, saying, ‘Why do you eat and drink with tax collectors and sinners?' " (Luke 5:30).

One of the interesting things about our reading is the way in which Zacchaeus approaches Jesus. You get the sense that he did not just want to know who Jesus was. He wanted to see who Jesus was. He wanted to figure out what it was that made Jesus different from everyone else. News traveled fast and he had probably heard of the healing of the blind beggar. Now this healer was walking through his town. He may not have fully understood what was going on in his heart, but he had a desperate need to get to Jesus. Like many before and after him, he probably couldn't explain what it was that seemed to pull him in Jesus' direction.

The story of Zacchaeus and the encounter with Jesus once again illustrates the complete and total freedom with which Jesus welcomed people. He could welcome and relate to anyone. In our world, filled with differences of race, class, economic power, and religion, is it any wonder that this story should be taken seriously today? You can bet that everyone was critical of Jesus going to this man's house. But Jesus teaches us today that we are not to give in to the temptation of making decisions based on acceptance by any one group of people. Jesus teaches us again today that we are to be about the business of tearing down walls, not putting them up.

There have always been those who think they want to get to know more about Jesus. They are drawn to him, intrigued by him, and probably a bit confused by him. People today speak of being "born again" as if they had somehow found something new. It is not new. It is not even miraculous. Jesus has come to us and shared our common lot. He is available; he is not on a mountaintop far away. You do not need to climb a tree to find him.

That which drew Zacchaeus to Jesus is the same thing that draws us to him today. Jesus erased the notion that good people associate with good people and bad people with bad. He made it acceptable to not make those distinctions. How wonderful is that? Look around you and you will see that principle in practice. Many of you know each other well. Some of you know each other only from church on Sunday. But here you are drawn together by the same thing that caused a despised tax collector to climb up a tree just to get a glimpse of Jesus. That is one of the most intriguing things about church. We are the sum of our parts, but our parts do not all come from the same factory. We are not all alike, but we share a common bond and that bond is Jesus Christ our Lord.

Zacchaeus did not allow anything, not the crowd or his condition, to stand between him and his desire to see the Lord Jesus. What about you? Do you care enough about the condition of your soul to pay whatever price is necessary to be right with God? Are you willing to turn from that little petty sin? Are you ready to walk away from the crowd in order to see Jesus? Are you ready to run to him?

In verse 5, we see that while Zacchaeus may have been searching for Jesus, Jesus was also looking for him. "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.' "

We are not told why Jesus noticed Zacchaeus. We really do not know why he stopped.

We do know that he stopped, looked up, called him by name, and told him that he must come to his house. Again, we see that while Jesus has set his face toward the cross, he stops and ministers to a searching sinner. He knew right where Zacchaeus was because he knew all about him — and he was filled with compassion toward him.

This is how it always happens. Jesus makes the first move by coming to us and offering life through himself. We would never be able to come to Jesus unless he came to us first.

Zacchaeus didn't waste any time getting out of the tree and neither should we. Zacchaeus came down right away and welcomed Jesus joyfully and with great excitement. He got way more than he asked for. He just wanted to get a closer look at the Savior, but now the Savior was coming over for dinner!

Friends, let's learn from this example: When people encountered Jesus, they broke out into joyful praise! That should be reflected in our daily lives and when we gather together for corporate worship.

Notice that when Zacchaeus is finished at the table he pushes himself away from the table and says to Jesus, "Look, half of my possessions, Lord, I will give to the poor; and if I have defrauded anyone of anything, I will pay back four times as much" (Luke 19:8b). Is that not exactly what each of us should be offering our Savior? He has given us his all; do we dare give anything less?

"For the Son of Man came to seek out and to save the lost." In case you are wondering, it is time now to come down from the tree. Jesus is waiting with arms open wide. Pretty terrific stuff, isn't it? You know it is! Praise God!

Amen.

CSS Publishing Company, Inc., Sermons for Sundays after Pentecost (Last Third): Father, Forgive Them, by John Wayne Clarke