Written by Derek J. Brown |
Friday, September 8, 2023
Jesus didn’t eat with tax collectors merely to “hang out” with them, but to call them to repentance and salvation (Luke 19:10). Jesus’ model of evangelism, then, shows us that we must be willing to engage with the gospel those whom the world despises. But it also shows us that we are not called to merely spend time with flagrant sinners, nor should we engage with them in a way that condones their sinful lives or participates in their sin. Rather, we are to use these opportunities to lovingly call them to repentance.

To understand the tax collectors of Jesus’ day and how they were viewed by their fellow Jews, we must first gain some insight into the tax system in Israel. At the time of Jesus, Israel was under Roman occupation, and Rome exercised its authority over Israel by placing governors over some of its provinces (e.g., the Herods in Galilee and Judea).
Rome also installed a comprehensive tax system throughout its empire to fund the local and national governments, infrastructure, public building projects, markets, stadiums, and so on. Throughout the empire, taxes were levied on property, exports and imports, the use of roads, income, crops (wine, fruit, and oil), entrances into towns, the transportation of goods; and there were even taxes on salt, purchases (sales tax), animals, vehicles, and the selling of slaves. (The Jews were also taxed annually for use of their temple.)
Rome exercised little regulation over their tax franchises.
Rome eventually started to offer regional tax “franchises” to entrepreneurs who would bid for the opportunity to oversee a tax collection service in a given area. The entrepreneur would then hire local tax collectors to gather taxes from residents.
Apart from setting the required tax quota, Rome exercised little regulation over these franchises, so the Publican (a Latin term that referred to the owner of the franchise, not a local tax collector) was able to establish his own commission. By offering these franchises to the highest bidder and allowing the Publican to set his own rates, the system was vulnerable to fraud. These tax collectors were usually involved in collecting indirect taxes (tolls, customs, etc.) and were usually located at the entrance of major towns and ports of entry.
Jewish tax collectors in Jesus’ time were considered no better than thieves.
Jewish tax collectors in Israel were despised for at least two reasons. The first reason was due to their connection with a foreign power that was presently occupying Israel.
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We must know that God especially condescends to us as we gather with His people on His Day. If we truly believe that, we will be motivated to prioritize Lord’s Day worship in our lives. Who wouldn’t, like the Psalmist David, say, “One thing I ask from the LORD, this only do I seek: that I may dwell in the house of the LORD all the days of my life, to gaze on the beauty of the LORD and to seek him in his temple…for a day in your courts is better than a thousand elsewhere” (Ps. 27:4; 84:10).

Slowly but surely, I am learning that I am not an abnormality within the PCA. That comment has nothing to do with my quirkiness, and I would have friends who, at this point, would like to highlight all of my peculiarities. No, that comment has everything to do with my feelings as I moved away from my childhood Pentecostalism into Presbyterianism during my freshman year in college. For the longest time, especially as I began the PCA ordination process, I thought I was the only one with such a drastic denominational move. Many often asked, referring to my “spiritual faith journey,” how I left the Pentecostal church and became a confessional Presbyterian. I was asked this question so often that I admittedly got tired of answering the question. Nevertheless, as the denominational pendulum swung in my life, I tried denying anything and everything I had learned in my upbringing. It wasn’t until Dr. Doug Kelly, one of my predecessors here at First Presbyterian Church – Dillon, challenged me over lunch to not forget the suitable lessons that I had learned from my fellow believers in the Church of God (the Cleveland, TN flavor of pentecostalism).
As I began to wrestle with that appropriate challenge, I thought about everything I disagreed with – spiritual gifts, emotionalism, altar calls, eschatology, sanctification, etc. As my mind automatically started at the negatives, I quickly began thinking that there was nothing I should hold on to theologically. Yet, after a few days, I grabbed hold of a particular lesson that I believe is of utmost importance and one we would all do well to remember – on the Lord’s Day, as we gather together as God’s people, we are truly meeting with a living, powerful, and holy God.
Looking back, I thank God for my parents and their commitment to have me in the local church for morning and evening worship on the Lord’s Day.
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The study of angels leads us to wonder. Philosopher Peter Kreeft suggests that the first reason we should study the angels is because it’s fun! Maybe “fun” isn’t the best word, but an awareness of the angelic realm can elicit in us a sense of wonder and intrigue at the power, wisdom, and goodness of God in making such magnificent creatures.

Christianity is a supernatural religion. That may sound obvious, but Christians in the modern world often seem overly skeptical about things that defy material explanation—things like miracles, the soul, the afterlife, and the topic of this post: angelic beings. Our world has become (as many philosophers and theologians have noted) disenchanted, demystified, and despiritualized. But against this materialist mindset, biblical Christianity is irreducibly and unavoidably and gloriously supernatural.
So just what are angels? Angels are immaterial beings created by God to worship him, to communicate his word, to protect his people, and to otherwise serve his purposes in the world. God, who is immaterial by nature, made some things unlike him (material creatures like birds, planets, and amoebae), some things both unlike him and like him (human beings, composed of body and soul), and some things that are more purely like him (immaterial angels). Angels can appear in physical form but are by nature immaterial and incorporeal (that is, they don’t have bodies). They are invisible creatures with power beyond our imagination. So, from one perspective, angels represent the highest order of creatures that God has made; they round out, so to speak, the manifold wisdom of God.
The Greek work for angel (angelos) simply means “messenger” and may mark out one particular type of spiritual being. But the English word “angel” also serves as a general description for all such beings. Other words used in the Bible for celestial beings include cherubim (e.g., Gen. 3:14; Ex. 25:18), seraphim (Isa. 6:2, 6), spirits (Heb. 1:7), archangels (1 Thess. 4:16; Jude 9), and (perhaps) Paul’s listing of thrones, dominions, rulers, and authorities (Col. 1:16).
The Bible doesn’t give a detailed account of the angels’ creation. Presumably they were made at some point before the creation of the earth in Genesis 1 (see Job 38:7). In any event, we know that they were in fact created by God (see Col. 1:16); they are not eternal beings. The fall of a certain number of the angels is also not explicitly recorded in Scripture but rather assumed (Gen. 3:1; 2 Pet. 2:4; Jude 6; Isa. 14 and Ezek. 28 may also have the fall of Satan in the background as an analogy for downfall of certain human kings). Fallen angels are referred to as demons or evil spirits. The powerful and personal being called Satan or Beelzebul serves as their prince (Matt. 9:34; Eph. 2:2). They are permitted a certain degree of power to tempt humanity, but they operate under the ultimate authority of God (Job 1) and their doom is certain (Matt. 25:41). The “elect” angels (1 Tim. 5:21) who did not rebel were confirmed in their original righteousness and always live to do God’s will.
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