Wednesday, October 26, 2022

Tax Table Today!

 


God’s grace, peace and mercy be with you. My sermon today is entitled Tax Collectors, Table Fellowship and Today, and my focus is our Gospel (Luke 19:1-10). Let us pray. Heavenly Father, the psalmist wrote, “I rejoiced when they said to me, ‘Let us go to the house of the Lord.’” Now that we are within your gates, we rejoice to hear your Word. As we listen, may your Spirit enlighten our minds and move our hearts to love deeply as Jesus loved. This we pray to you, Most Holy Trinity. Amen.

As I sometimes do, I look for a relationship between our passage and our popular culture. I did not find any decent movies about tax collectors, but did find a few about evading taxes. A number of well-known actors and athletes were convicted for evading taxes, but the best story I found is a song that fits our topic, George Harrison’s “Taxman.”

The lyrics protest the progressive tax on The Beatles by the United Kingdom’s Labour government. In 1966, the Treasury took over 90% of their earnings. Harrison’s lyrics stemmed from reality: “There's one for you, nineteen for me ‘cause I'm the taxman …  Should five percent appear too small be thankful I don't take it all. Is it no wonder many people hate the taxman?!”

Now whatever you think of tax collectors, the system in the Roman Empire resulted not only in revenue, but also revulsion. Taxes levied by Rome were many and varied. Because the land of Jesus was an imperial province, the taxes went into the coffers of the emperor. This is the basis of the question about the legality of paying taxes to Caesar. The poll tax had to be paid by every male over fourteen and every female over twelve. That and land tax were collected directly by Roman officials, but other indirect taxes on imports and exports, road and bridge tolls, market and slave taxes were imposed by local rulers like Herod.

As a class, tax collectors were hated by their fellow Jews because they represented Rome’s foreign domination. The tax collectors overcharged people and pocketed the surplus. In rabbinical writings they are classified with robbers. In the synoptic gospels they are bracketed with sinners. Jewish people considered them to be renegades, who sold their services to the foreign oppressor to make money at the expense of their own countrymen.

None of this was lost on Jesus. Yet, in rebuking the self-righteousness of the Pharisees, Jesus stated that the tax collectors would enter the Kingdom of God before them because he recognized that there is forgiveness for even the worst sinners.

Ironically, this tax collector’s name, Zacchaeus, means “pure.” He straddles two symbolic worlds in Luke: he is a tax collector and one who responds generously to God’s call. We read of such people in chapter three: tax collectors who approached John the Baptist to be baptized and asking what they must do (3:12-13). Zacchaeus was also a rich man who found it difficult to liberate himself from his possessions. He’s sort of a combination of Levi the Tax Collector who follows Jesus as Matthew and the Rich Young Man (chs 5 and 18). It seems that Zacchaeus made his money not by physically intimidating people, because we know that he was short, but by operating a pyramid scheme.

The other thing we know about Zacchaeus is that he climbed a sycamore tree in order to see Jesus. The last time I climbed a tree, my niece, Simone, was a preteen. Her dad built her a fabulous tree house, and she invited me into it. I was about 50, and the tree house had a ladder. Now, when is the last time you climbed a tree? My point is that children climb trees. And what did Jesus think when he saw this finely dressed tax collector in a tree looking at him? My guess is that he thought Zacchaeus was acting like a child.

Jesus taught that the kingdom of God belongs to children. That said, what grown man would act like a child and climb a tree only to get a glimpse of someone? Perhaps a curious or cynical person or perhaps a self-reflective person who knows that it’s time for a change in life. Scripture is silent on Zacchaeus’ motives, but perhaps Jesus saw someone whose name did fit him? Perhaps Jeus saw someone who was pure and thought of the Beatitudes he taught on the mountain and on the plain: Blessed are the pure in heart, for they shall see God. … Blessed are you when people hate you and when they exclude you and revile you and spurn your name as evil, on account of the Son of Man! Rejoice in that day, and leap for joy, for behold, your reward is great in heaven. (Mt 5:8; Lk 6:22-23) Before I move on to my second point, I ask that you consider this passage the next time a person asks you about your faith. See them as Jesus saw Zacchaeus.

My second point is Table Fellowship. To invite a person to a meal was an honor in the ancient Near East. It was an offer of peace, trust, brotherhood and forgiveness; in short, sharing a table meant sharing life.[1] Prior to the Exodus Passover meal, God provided food in Eden, and fellowshipped with Abraham and Sarah. Passover developed into weekly synagogue worship of which the Jewish Sabbath meal was a part.

Table fellowship is vital to Jesus’ ministry throughout Luke’s Gospel. Luke narrated ten meals which included dining with tax collectors and Pharisees, his Twelve Apostles and some slow hearted believers. Understand that not every meal is the Lord’s Supper, but each is a supper with the Lord, and each relates to his cross and resurrection. Around those meal tables, Luke included three essential ingredients: the presence of God in Jesus, which makes it a meal with God, the teaching of Jesus, and eating with Jesus.

At the table, Jesus taught about the kingdom of God in which he, the King, is present to offer the forgiveness of sins. He taught the larger significance of the meal is a celebration of his forgiveness. Those who fully participated in fellowship and benefited from it were repentant sinners, except for someone like Simon the Pharisee who was not.

As we read through Luke’s ten meals stories, we notice that the later ones in chapters 13-15, contain references about fellowship and salvation in the future. When we read today’s passage, that heavenly eating is inaugurated in the meal with Zacchaeus, which is why Jesus proclaimed that salvation has come to this house.

As believers we see that Jesus’ continuing practice of teaching and eating with his disciples at table has given the church the pattern for our liturgical worship. In Acts, we read that the believers devoted themselves to the apostles’ teaching and the fellowship, to the breaking of bread and the prayers and day by day, attending the temple together and breaking bread in their homes, they received their food with glad and generous hearts (2:42, 46). We read in chapter 20, how Paul and other believers in Troas gathered together to break bread. These passages and others confirm that from the beginning the church followed the divine pattern through worship that included teaching and the celebration of the Lord’s Supper that reaches back into the Old Testament and looks ahead to the wedding supper (Isa 25:6-9; Rev 19:6-9). Friends, Jesus’ table fellowship is at the very heart of the kingdom of God now as it was then.

With that, I proceed to my third point, Today. The Greek word for today, sḗmeron, denotes a span of human activity embracing a day up to the evening. In the Old Testament, day is the time of dealing with God. What takes place “today” is from God, and means fulfillment, whether in revelation, salvation or judgment. Today looks back to the past and forward to the future.

In the New Testament, we find that today is like the petition in The Lord’s Prayer, asking God for daily bread. And to escape the day’s anxieties, believers were called to orient themselves to God’s provision for the day, such as the weather (Mt 16:3).

We read in Luke, chapter two, “Today in the town of David a Savior has been born to you; he is the Messiah, the Lord.” This theme is repeated throughout Luke. Jesus said to those attending the Sabbath service at the synagogue in Nazareth, “Today this Scripture has been fulfilled in your hearing” (4:21).

To his disciples, he said, “If God so clothes the grass, which is alive in the field today, and tomorrow is thrown into the oven, how much more will he clothe you, O you of little faith!” (12:28). To those Pharisees who reported Herod’s plan to kill Jesus, he replied that they should tell Herod, “I cast out demons and perform cures today and tomorrow, and the third day I finish my course” (13:32) To the thief on the cross who asked to be remembered, Jesus said, “Truly, I say to you, today you will be with me in paradise” (23:43) This last use is that of one who is on the point of death, and contrasts the immediate future with the present situation.[2]

Today, as spoken by Jesus in today’s Gospel, means God’s salvation is not in some distant future, but is already being inaugurated. Zacchaeus underwent a change – a change in his heart and in his community. He is no longer marginalized, but front and center with Jesus and the Church.

Today, we observe Reformation Sunday, we look back to the historic date of October 31, 1517, when Martin Luther posted his 95 Theses to a church door in Wittenberg, Germany. Luther knew that the church would be full on the Feast of All Saints, and purposefully chose October 31st because he knew his words would then be read.

Reformation Day has been observed as a holiday since the mid-16th century, but its official date of October 31st was not set until about 1717. This is when it became an official German observance and the date from which it would spread on an international level. People observe Reformation Day religiously, and others see October 31st as a day to shop or sightsee. It is a good day for you to take some time to learn more about Martin Luther and the teachings of the Lutheran Church – and so, I am going to read to you the entire Book of Concord.

Today, we also celebrate Reformation Sunday by confirming John Blazier and look forward to admitting him to the Table of the Lord. We do not view Confirmation as a sacrament, but as a public rite of the church for the baptized who have been catechized about our confession, life and mission as Church. As you heard during the Rite of Confirmation, John confessed the Scriptures to be the inspired Word of God and the doctrine of the Lutheran Church. He studied the Small Catechism and intends to faithfully conform his life to those teachings, using the means of grace that comes to us through Word and Sacrament to help him do so.

Today, you have the opportunity to participate in Christ’s table fellowship not only here with the Sacrament, but also as we gather for some informal table fellowship after worship. Everyday, you have the opportunity to recognize in another’s heart their desire to see Christ. Like Jesus, you have the opportunity for table fellowship in your home or theirs, at a coffee shop or restaurant. You have the opportunity to see in others a pure heart because like Jesus, you pray “Create in me a clean heart, O God, and renew a right spirit within me” (Ps 51:10). You have the opportunity every day to proclaim, “Today, salvation has come to this house, to this heart, to this humble sinner.” When you do, may the peace of God that surpasses all understanding keep your hearts and minds in Christ Jesus. Amen.



[1] Arthur A. Just, Jr., Luke 1:1-9:50. St. Louis: Concordia Publishing House (1997), pp. 231-241. His words are italicized.

[2] E. Fuchs, “sḗmeron”, Theological Dictionary of the New Testament, Gerhard Kittel and Gerhard Friedrich, editors; Abridged in One Volume by Geoffrey W. Bromley. Grand Rapids MI: William B. Eerdmans Publishing Company (1985), pp. 1024-1025.

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