Gospel of Mark Bible Part 12: Jesus & the Tax Collector [Bible Study]

Bible Study Title: Called from the Tax Booth – The Grace of Jesus for Sinners

Scripture Focus: Mark 2:13-17

Opening Prayer

Ask the Lord to open your heart to see people as He sees them, to humble you so you acknowledge your need for Him, and to give you boldness to reach out to those who are lost.

Introduction

When Jesus called Levi (Matthew), He wasn’t looking for religious credentials. Matthew was a tax collector—viewed as a traitor, extortionist, and sinner by Jewish society. Yet Jesus chose him to be a disciple. This shows that no one is beyond the reach of God’s grace, and that our view of who is “worthy” to hear the gospel must match His.

Bible Reading

Read Mark 2:13-17, then compare with Luke 5:27-32 and Matthew 9:9-13.

Section 1 – The Call of Levi

• Levi was busy at work when Jesus called him.

• Tax collectors were despised as traitors to their people and often guilty of greed.

• Despite this, Jesus simply said, “Follow Me,” and Levi immediately obeyed (Luke 5:28).

  
  

Discussion Questions:

1. Why do you think Jesus chose someone society despised?

2. How should this affect how we see people we might otherwise overlook?

   
   

Section 2 – A Feast for Sinners

• Levi celebrated his new life by inviting Jesus and his friends—many of whom were other tax collectors and “sinners.”

• This created a natural opportunity for his friends to meet Jesus.

• Like Cornelius in Acts 10:24, Levi used hospitality to help others hear the truth.

Reflection: Who could you invite into your home to hear the gospel in a personal setting?

Section 3 – Jesus’ Mission

• The Pharisees criticized Jesus for eating with sinners.

• Jesus responded: “Those who are healthy do not have need for a physician, but only those who are sick; I did not come to call the righteous, but sinners.”

• No one is truly righteous (Romans 3:10, 23), but those who think they are cannot be healed until they see their need.

  
  

Discussion Questions:

1. Why do self-righteous people often reject Jesus?

2. How does the “Great Physician” image help explain salvation?

   
   

Section 4 – Separate but Not Isolated

• We are called to be separate from the world’s ways (1 Corinthians 15:33; 2 Corinthians 6:14-18) but not isolated from unbelievers.

• Jesus and His disciples spent time with sinners to bring them truth.

• Isolation would make fulfilling the Great Commission impossible (1 Corinthians 5:9-10).

  
  

Discussion Questions:

1. How can you spend time with unbelievers without compromising your walk with Christ?

2. Where do you see the balance between separation and engagement in your own life?

   
   

Section 5 – God Often Calls the Busy

• Peter, Andrew, James, and John were called while fishing.

• Matthew was called while working in the tax office.

• God doesn’t just call those with “spare time”; He calls those willing to respond, regardless of their schedule.

Reflection: How might busyness be an excuse to avoid God’s call—and how can you overcome it?

Memory Verse

Mark 2:17 – “Those who are healthy do not have need for a physician, but only those who are sick; I did not come to call the righteous, but sinners.”

Closing Challenge

Matthew’s story reminds us:

• We are never too sinful to be saved.

• We are never too busy to follow Jesus.

• We must reach out to the lost, even those society rejects.

This week, ask God to show you one person who seems “unlikely” and pray for a way to share His love with them.

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