The Tax Collector

By William Bosworth

This is a fictional account of the life of the apostle Matthew. As Levi, the tax collector, he is called by Jesus to be a follower. His acceptance of that call leads him and his family to face multiple challenges to their faith and their very lives as they embrace the mission of Jesus.

• Language: English
• Publisher: Xlibris US
• Release date: Jul 26, 2017
• ISBN: 9781543433098

Book preview

CHAPTER ONE

Levi awoke early and brought himself to the basin where he cleansed his face and his hands. He enrobed himself and went into the front room by the fireplace that still provided a modicum of warmth through the few golden embers that still glowed. He broke some bread off the loaf that lay on the table near the fireplace. This would suffice his hunger for now until he arrived at his tax collector post. When he would arrive at his post, he would cleverly extract some morsels of bread and meal from the merchants who would be setting up booths from which to sell their wares. Later in the day he would cajole fresh fish from the fishermen as they came to shore to unload their catch and pay their tax. With Levi, the tax was somewhat negotiable as far as his take was concerned, but he dare not cheat the Roman occupiers or the elders in the temple.

He took a deep breath and a sip of water from the jug that stood overnight in the front room. He then walked into the back room and kissed his sleeping wife on the brow. He walked over to his two boys and patted them on the head as they peacefully slept. He grabbed a shawl and wrapped it around his shoulders and took his tablet with him and closed the wooden door behind him. He began his daily trek to the shore of the Sea of Galilee. The walk was two miles from his home to his post. He trod the dusty road as the sun rose. There hadn’t been much rain recently and consequently the road was extremely dusty, more so then usual. The tiny grains of dust from the road found their way into his sandals and through his toes. He was forced to stop every hundred feet or so to empty the sand from the sandals. Thus his journey today was prolonged. Eventually the rising sun settled behind some clouds. Levi was grateful as this made his walk less oppressive.

Once at his post he spotted his table and mat still lashed to the tree. It amazed him that only once had an attempt been made to remove his table and mat considering the hatred that existed for the oppressors of Rome. That attempt failed when a Roman soldier just happened to be passing the post at night and caught the perpetrators red handed. They each received forty lashes and Levi guessed that that was enough to deter others from trying the same mischief.

As he set up his post he thought about his family and his position. He lived in a fairly modest house and made an adequate living as a tax collector. Since an uneasy truce existed between his Jewish homeland and the occupiers of Rome, his job was a little bit easier. The Roman government claimed three quarters of the taxes collected and the Jewish leaders were given one eighth. The remainder went to Levi as payment. At the end of every day near sunset, two legionnaires from the local garrison and one of the temple guard would examine Levi’s tablet and relieve him of the proper funds. This method of payment provided Levi with a great incentive to maximize his collections.

He knew the Jewish people despised him but that did not prevent him and his family from going to the synagogue. He justified his position by knowing he had to provide for his family, and after all, the Jews were getting some of the money.

The sun rose higher and the sky brightened. Levi moved his mat and table to a place that offered a little more shade. It would be awhile before any money would be collected. The vendors were still setting up their tents and the fishermen were out on the lake. While the vendors created their marketplace on the shore, the fishermen were busy adjusting their nets. Activity would increase by late afternoon when people went to the market and awaited the fishermen’s arrival at the shore with their catch. Levi watched intently as the merchants worked bearing in mind that a small percentage of all the activity was his.

He walked over to one of the vendors and started a conversation. Levi did most of the talking as the vendors were wary of him. It seemed the only people he had a good rapport with were fellow tax collectors and, unfortunately, they worked at distant posts. In his heart he wanted to be friendly and he tried very hard but he knew his position was a stumbling block. It seemed the only person who was a good friend to him was a man named Elisha who spent his time at the market picking up small rewards for helping out. Levi’s conversations with the vendors, however, were one sided. Nevertheless, he continued to connect with them.

Later in the morning, his friend, Elisha, walked into the market. He would be very busy late in the day helping the fishermen unload their catches and tie up their boats when the day was done. He arrived in the mornings because he always was able to earn a little extra by helping the vendors.

The morning clouds had disbursed and the sun added its heat to the day. Elisha went over to Levi and started a conversation with him. They spoke briefly about how their families were doing and each spoke to the other regarding their take on events of the day. In the course of conversation, Elisha inquired of Levi, Have you heard any rumors regarding the man they are calling the baptizer?

No, answered Levi.

Down on the Jordan, this man, I believe his name is John, is telling people to repent. Then he is baptizing them in the river. Some people are calling him the Messiah. But he denies that and says he is preparing the way for the Messiah.

Levi responded, I don’t think we’ll see a Messiah in our lifetime and I’m sure this man you are talking about is just someone looking for attention.

I don’t know. I’ve been thinking of going to the Jordan and seeing what it’s all about. He certainly is attracting crowds and gaining much attention.

It’s just ordinary people looking for an end to our domination and better times. They’re grasping at anything. I wouldn’t attach too much importance to it.

Elisha was called away by one of the vendors and left Levi sitting at his post and looking out at the lake. Levi could barely make out the boats on the horizon. In a short time there would be many local people coming to shore. They would do their marketing and wait for the boats to come in. He nodded off beneath the shade of the tree and took a short nap.

Violent shaking awakened him. It was his friend, Elisha. You better be careful, Levi. Someone will steal your money and you will lose your post.

I haven’t collected anything yet, protested Levi.

But if you continue to sleep, the legionnaires might ride by and there would be a penalty to pay for sleeping on the job. Perhaps you would even lose your job.

In that case, I thank you, Elisha.

Levi had been asleep longer then he had thought. He noticed the boats were making their way to shore and people were gathering on the shore. He prepared his tablet and assumed his position. The merchants were becoming increasingly more busy and the boats started arriving on the shore. They carefully beached the boats and took their day’s catch to a nearby table to prepare them for sale. One of the boats was a particularly large boat and was manned by Simon and Andrew. Levi had known them through the years and saw them every day when he collected the tax. He walked over to them and questioned, Was your catch substantial today?

Andrew looked up at him and replied, Don’t worry. We won’t cheat our occupiers from their share of the bounty.

Simon looked on as if disgusted and remarked, Levi, how do you perform this task day after day and not feel that you are taking money from those of us who labor to support our families and then giving that hard earned money to those who subjugate us.

I do this to support my family, Simon. You are surely aware of that.

You could join us as fishermen and let the Romans collect their own taxes. But we’ve been over this subject before and I guess you feel that you do what you have to do.

I know I do not find favor with you men, but 1 wish you would look at it from my side.

I will try to do that, but it’s difficult. In the meanwhile, make yourself useful and give us a hand in unloading the boat. No one has any money for you for awhile.

You’re determined to make a fisherman out of me, aren’t you?

Andrew laughed and chimed in, No. We want to make a workingman out of you. Also we would prefer you catch your own fish and not extort them from us in lieu of a slight reduction of the tax. All laughed.

Simon, Andrew, and Levi worked together to set up the catch for sale. In a very short time, not wanting to overexert himself, Levi returned to his post. Some of the merchants began to sell and money was being exchanged.

Levi then began to tour the grounds to watch some of the sales and keep a tally as best he could. He knew he couldn’t be accurate but he would try to be as close as possible. Also it put the merchants on notice that it would be difficult to cheat him. He realized that this irritated his fellow citizens to no end. Consequently many despised him, but he seemed to at least get along with Andrew and Simon. They chided him whenever they had the chance but they seemed to accept his position and were never combative.

Levi continued to conduct his business and eventually the day grew shorter. As the sun fell lower in the sky, it reflected on the armor of the two Roman soldiers who just rode into the market on beautiful white horses. They dismounted and carried two large bags with them. They moved over to Levi’s post and waited for the day to come to a close. At that time, Levi would present them with the tax for the day.

With the selling completed for the day, Levi presented the soldiers with the tally for the day. Simon and Andrew were making some minor repairs on their boat and glanced over to see Levi discussing the collection with the soldiers. Simon looked at Andrew and commented, Our day’s labors and such an onerous amount going to Rome. When will the oppression cease? When will our savior come? And Levi, who pretends to be one of us, just smiles and plays up to them.

Andrew replied, What else can he do? If you really examine the situation, he’s a victim too.

Levi walked over to Simon and Andrew and made his final collection of the day from them while the soldiers looked on. They handed over their tax to Levi who then combined it with the rest of the day’s collections.

He walked away from them and over to the soldiers who were waiting. As they watched, he took his share and the share for Herod and deposited them into his personal sack. He handed the remainder to the waiting arms of the Roman government and occupiers. They examined the collection carefully and would report the take to the synagogue officials so they would know what to expect from Levi when he presented them their share of the tax. The soldiers were not happy about reporting this to the synagogue officials, but the Roman governor insisted on this in order to pacify the Jewish people. When Levi presented the payment each week to the Jewish officials, they already knew what to expect. Thusly, Levi always made the correct payment. He knew the consequences would be enormous if he cheated Herod.

With all the formalities completed, he stored his mat and table by the tree and waved farewell for the day to Andrew and Simon. They extended the same courtesy to him.

The road home remained dusty and after several stops to empty his sandals, he arrived home and greeted his family. His wife, Miriam, at twenty-eight, a few years younger than Levi’s thirty, was a very attractive woman. Her body was still in wonderful tone considering she had two children. She was somewhat stubborn and sometimes disagreed with Levi, but their disagreements dissolved quickly. They were truly in love. Their sons were Joshua, age eleven and maturing more rapidly than pleased either of his parents; and Samuel, age nine, and an inquisitive youngster. They were considered a perfect family although Levi’s occupation clouded their reputation among the merchants and many of the villagers.

After washing, Levi joined his family at the table. Miriam had spent some time preparing the evening meal so it was enjoyable as always. She enjoyed this time the family had together. They sipped wine and ate heartily. It was a wonderful way to conclude the day.

CHAPTER TWO

Another week had passed and again Levi began a new day. Although it was humid, it was not oppressively hot and thus not totally uncomfortable for his morning trek to the lakeside and his post. When Levi arrived at his post he quickly untied his mat and table and set them near the tree. He brought a jug with him on this day and went to the community well nearby and drew for himself a quantity of water.

Elisha was walking toward Levi and Levi called to him, I missed you the past few days. Have you been ill?

As Elisha drew closer to Levi he replied in a somewhat more subdued tone but still excited, Oh no. I told you I was going down the Jordan to see this man called the baptizer. You know how far away that is, but I felt compelled to make the journey. When I drew near to the spot where he was supposedly preaching, I saw only a few people gathered there. One of the men told me the baptizer was arrested. He proceeded to tell me that the elders maintained that he was calling himself a Messiah and that was blasphemy. But the same man who relayed this information to me told me that he witnessed an extraordinary event. A young man asked this baptizer, who, by the way is called John, to immerse him. All who were there witnessed a great light shine about this baptized man and John quickly shouted to all, ‘This is the one whose coming was foretold.’ Some people reported back to the elders that John was not only denying he was the chosen one, but was proclaiming this young man, supposedly called Jesus, was in fact the one whose coming was foretold. The elders said that they had heard enough of people claiming to be the Messiah and they went to the Jordan to arrest John before things moved out of control. I have no idea of anything concerning this newcomer but I assure you that I am troubled by the arrest of John. As far as I know, he never claimed to be the Messiah; he just preached repentance in preparation for the coming of the chosen one. And so, Levi, my journey was for naught.

Levi replied, An interesting turn of events. I tried to tell you last week not to be too gullible. We are in troubled times my friend, and people are grasping for a savior. This John you’re talking about was probably looking for power and, who knows, may have had ambitions to be the ‘savior’ so many are waiting for. Maybe the charismatic man he baptized was in alliance with him. I deal in reality and right now that means all of us have to survive. We don’t need to be filled with false promises that only lead to trouble for us.

But I heard such great things.

That’s because you’re wanting to hear great things. At this time, I think you should go about your tasks and earn yourself some money.

Elisha laughed and chided Levi, I wish I had your cushy job.

And put up with all the abuse my fellow citizens heap on me?

That may be, but at the end of the day, you make a living and you’re held in esteem by Herod and the elders as well as our occupiers. With that being said, Elisha walked over to the merchants and offered them his help.

Levi also strolled through the market, taking inventory of those who were there and what they were selling. He looked out on the Sea of Galilee and saw the little dots on the horizon indicating the fishermen were busy at their tasks. Shortly they would be coming ashore.

The day wore on and gradually was coming to a close. This was Levi’s busiest time of the day. Andrew, Simon, and the other fishermen gradually pulled their boats to shore and busily prepared their catches. Elisha and Levi milled about the market, with Elisha offering help to those who would reward him favorably, and Levi keeping tabs on his tax revenues.

Elisha walked over to Andrew and Simon who had one of the larger boats and offered his help to them. Elisha was welcomed because with a larger boat they needed extra help. Elisha spoke to them about his trip down along the Jordan to see John the Baptizer. Andrew and Simon were mildly inquisitive and Elisha spoke about the events at the Jordan.

Andrew remarked, So what you’re telling me is that two people are claiming to be our promised Messiah, John the Baptizer and the man who emitted an aura at his baptism.

Elisha replied, No. The elders accused John of blasphemy because they interpreted his cries for repentance as being something said only by one who has a savior complex. But John did say when he baptized the man, identified as Jesus, that this Jesus was the one who’s coming was promised. When this word got back to the elders, they came out to the Jordan. They saw him baptizing and preaching repentance and decided they had endured enough. They arrested him. Jesus, however, was able to move on and they apparently lost interest in him.

I think, my friend Elisha, that you’re reading too much into this. There are probably many people out there hoping to rally support for a break from Roman oppression. Only Levi over there probably backs the status quo because that is the source of his livelihood. I’m afraid that we will not see a savior in our lifetime, but I would sure welcome one now. In the meantime, help me with this net.

Elisha helped the brothers stow the boat and set up their area of the lakeside where they would continue to prepare their catch. After selling much of their fish, Andrew and Simon approached Levi to be taxed. They bantered with Levi and were able to provide him with some of their catch if he could somehow reduce his share of the tax assessment on the catch. Levi gladly complied and as Andrew and Simon walked away, they concurred that Levi was somewhat corrupt. Andrew reminded his brother that if Levi was corrupt, they were enabling him. Simon replied, Maybe, Andrew, but he is in effect paying for the fish since it’s coming from his share of the tax. We must consider it as part of the cost of doing business.

It rained a little as Levi made his way home and this was good because it dampened the road surface. Thusly, Levi made the entire walk home without having to empty his sandals.

At home, he washed and sat at table to have evening meal with his family. He loved Miriam and the boys.

He was content.

CHAPTER THREE

Many weeks had passed and Levi kept at his task. On a beautiful sunny day that was unusually comfortable due to low humidity, Levi went about arranging his table and mat.

Elisha had persisted in his stories of the Baptizer under arrest and the charismatic man he referred to as Jesus. On this day, he ran up to Levi at a brisk pace and while out of breath struggled to ask Levi if he had heard about the man, Jesus, and the recent happening at Cana. Levi laughed and said that he hadn’t and that he wasn’t interested.

He looked at Elisha and said, First, the Baptizer, and now this man, Jesus. Do you really think they can gather the forces necessary to overthrow the Romans and save us? The Baptizer is already imprisoned according to you, so I think you can safely say that Jesus will be joining him in a dungeon in the not too distant future.

Elisha would not be put off. Levi, my friend, let me tell you what happened at Cana. It seems Jesus and his family were invited to a wedding there and the festivities carried on to a late hour. Obviously, the wine ran out. The report, however, is that Jesus asked the wine steward to fill several jugs with water and bring them to him. He extended his hands and pronounced a blessing and the water was changed to the best wine of the evening. A true miracle.

And you believe this?

"I spoke to two people who were there and they attested