The Calling of St. Matthew, by Vittore Carpaccio, 1502.

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Pentecost 2 2026
Immanuel Lutheran Church, Hamilton, Ohio
Pastor Kevin Jud
June 7, 2026
Hosea 5:15-6:6, Psalm 119:65-72, Romans 4:13-25, Matthew 9:9-13

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            Where do you stand?  Are you one of us? Or are you one of them?  Are you one of the good people, or one of those other people?

            A Pharisee at Jesus’ time knows where he stands. He can declare with confidence, “I am doing it.  I am good enough.  I am smart enough.  I am worthy. I am righteous.  I am so much better than these lowlifes that surround me.” Jesus points this out in the parable of the Pharisee and the tax collector.  Luke 18:9–14 (ESV) 9 He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: 10 “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 11 The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector. 12 I fast twice a week; I give tithes of all that I get.’ 13 But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’ 14 I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”  The Pharisee believes he is righteous and this is a spiritual stumbling block. 

            In our Gospel reading today, the Pharisees are concerned that Jesus is reclining at table with tax collectors and sinners. Now, perhaps they believe Jesus should, instead, be eating with them.  He is the cool new teacher in town and they are the leading citizens.  They are, after all, the good people.  But Jesus is not eating with them.  Jesus is breaking bread with lowlife sinners. 

            This all happened so fast.  Just this morning, Matthew was sitting at his tax booth working on behalf of the Roman oppressors.  Everyone in Capernaum knows Matthew, and knows he is an awful person. Respectable people shun Matthew.  He is a sellout.  He is an outcast.  This morning everyone knew that Matthew is no good… and now Matthew is sitting and eating with the prophet from Nazareth.  .

            Matthew and the others do not deserve to be with Jesus.  They have done nothing to show their repentance.  Matthew has not done any act of contrition.  He has not performed a period of isolation and fasting. He has not made a formal apology. He has not written 100 times on the slate, “I will not collect taxes for the Romans.”  It all happened so fast. 

Becoming a Pharisee takes a long time.  A man has to master the Torah, strictly follow the traditions of the elders and take a vow of ritual purity.  With Matthew, Jesus just walked by the tax booth, said to Matthew, “Follow me,” and Matthew left the tax booth and followed Jesus.  And now, this Matthew, who just this morning was a shunned, awful, lowlife, scum-of-the-earth sinner, is breaking bread with Jesus, as if he were an equal.

Being God in flesh, Jesus performs instant miracles. He heals the sick, and restores the crippled, and drives out demons, and it happens right away.  And, now we see that it is not only physical healing, also spiritual restoration.  Jesus, the spiritual physician, calls those sick in spirit to follow Him.  Those who recognize their spiritual sickness are welcome to table fellowship with Jesus.

            Jesus’ initial teaching after His baptism is simple, Matthew 4:17 (ESV) 17 … “Repent, for the kingdom of heaven is at hand.”  This is a simple message, but the Pharisees do not believe it is for them. They do not believe what St. Paul later teaches, Romans 3:23 (ESV) 23 for all have sinned and fall short of the glory of God,”  Or, how Jesus begins the Sermon on the Mount, Matthew 5:3 (ESV) 3 “Blessed are the poor in spirit, for theirs is the kingdom of heaven.”  The Pharisees believe they are righteous and, tragically this separates them from the source of salvation.  They believe that by going through their ritual washings and ceremonies they have earned righteousness.  Jesus teaches them…Matthew 9:13 (ESV) 13 Go and learn what this means: ‘I desire mercy, and not sacrifice.’ For I came not to call the righteous, but sinners.” 

            The Pharisees are scandalized by this meal with Jesus because the tax collectors and sinners have forgotten where they stand. They have forgotten their rightful place as outcasts in life.  From another of Jesus’ parables we learn that Pharisees use formal dinners to display their social status shown by where they sit at the meal.  Luke 14:7–11 (ESV) 7 Now he told a parable to those who were invited, when he noticed how they chose the places of honor, saying to them, 8 “When you are invited by someone to a wedding feast, do not sit down in a place of honor, lest someone more distinguished than you be invited by him, 9 and he who invited you both will come and say to you, ‘Give your place to this person,’ and then you will begin with shame to take the lowest place. 10 But when you are invited, go and sit in the lowest place, so that when your host comes he may say to you, ‘Friend, move up higher.’ Then you will be honored in the presence of all who sit at table with you. 11 For everyone who exalts himself will be humbled, and he who humbles himself will be exalted.”  The Pharisees are all about exalting themselves above others.  Jesus exalts the humble.

            The sin of the Pharisees seems obvious, and obvious sins should be easy to avoid… and yet this is a sin nearly all of us struggle with.  It is certainly tempting to fall into the Pharisees’ error of labeling people and looking down on others.  It is so much a part of our sinful human nature to try to elevate ourselves by pointing out others’ weaknesses.  And so, we talk trash about family members, coworkers, classmates, fellow church members, fellow pastors, people in the community, people in the news.  This may be why shows like Jerry Springer and Maury Povich and Dr. Phil and Steve Wilkos have been so popular.  We like to see how messed up other folks are and think, “At least I am not like them.”  It is so tempting to try to show that you are better than others by talking badly about them, but by doing this you fall into the sin of the Pharisee praying at the temple, “God, I thank you that I am not like other men.”

            It is a grave spiritual danger to look down on others as the really bad sinners and believe that you are better than them. The Pharisees believe they are better than the others and this puts them in great spiritual jeopardy because they do not see their need for forgiveness.  The spiritually sick tax collectors and sinners eating with Jesus heeded Jesus’ call… they understand their need… and Jesus exalts them and eats with them. 

With Jesus we are all equal.  We are all sinners needing forgiveness.  We all need to repent.  Everyone needs Jesus’ forgiveness, acceptance and restoration.  Jesus is scandalous because He is radically inclusive.  He does not see the good people and the bad people.  He calls all to repent and follow Him.

            Now, some supposedly “Christian” teachers use this account of Jesus eating with sinners as a proof that Jesus does not condemn sin.  This twisted teaching originates with the lies of the devil in the Garden of Eden. “Did God really say?”  Jesus eating with sinners is not Jesus endorsing sin. Jesus is calling people out of sin and into fellowship with Him.  He is calling sinners to repent and follow Him.  To follow Jesus is transformational.  Matthew’s life is changed forever by following Jesus.  As a follower of Jesus you cannot celebrate sin. 

You are a follower of Jesus and this transforms your life and brings you struggles.  You will struggle with sin.  You will battle temptation.  You will find yourself looking down on others and thinking you are better than them.  You will, over and over, fail to act like the holy saint of God that you are. 

Following Jesus means ongoing, repeated repentance.  Each day remember (make the sign of the cross) that you are a baptized child of God made holy and pure, and each day turn again from sin and strive to live out your holiness by delighting in God’s will and walking in His ways.

            Jesus’ call is radically inclusive — it is a call to all sinners.  His call is also radically exclusive.  This is not a call for sinners to find their own way; it is a call for sinners to follow Jesus and Jesus only.  It is a call to know that Jesus is the only way to eternal life with the Father. 

            Jesus’ meal is offensive to the Pharisees because it is an event where sinners are transformed and converted.  Jesus is offering mercy, forgiveness, purity and holiness to those whom the Pharisees deem to be unworthy and undeserving.  And indeed, the tax collectors and sinners are unworthy and do not deserve forgiveness.  Just as the Pharisees are unworthy and do not deserve forgiveness. Just as I am unworthy and do not deserve forgiveness.  Just as you are unworthy and do not deserve forgiveness.  Being in fellowship with Jesus begins by recognizing that you cannot do it.  You are not good enough, you are not smart enough, you are not worthy.  That is why we begin worship the way we do. 

            Beginning our worship service with the confession of sins is not good for your self-esteem.  Admitting that you are, by nature, sinful and unclean, and that you have sinned in your thoughts, in your words and in your deeds, and that you deserve to be struck down by God and cast into the lake of fire, does not help your ego. It is not good for your self-esteem, but it does allow you to speak the truth about yourself and remember where you stand.  You are a sinner who needs Jesus, and Jesus has called you into fellowship and declared you to be His own treasure.  Your value is not being better than others… your value is that Jesus has forgiven your sins and declared you holy. 

Like Matthew, you heed Jesus’ call to follow Him.  Humbly following Jesus is radically counter-cultural and is a daily challenge of swimming against the currents of culture. Remember, you are not alone on your journey.  You are part of this family of sinners needing Jesus.  This is a family of sinners which welcomes and embraces anyone heeding Jesus call to repent and follow Him.  Each week you come to this family gathering to admit again that you are a helpless sinner… to repent of your sins… to learn about the will of God from the Word of God… and to come to table fellowship with Jesus in unity with other sinners from every walk of life to receive Jesus’ Body and Blood for the forgiveness of your sins.  You are unworthy.  You do not deserve forgiveness.  Jesus gives it to you anyway.  You know where you stand.  You are not one of the good people.  You are sinner… who repents… and follows Jesus.  You are exalted by Jesus to be one with Him.  Amen.