Disclaimer: Biblical fiction is based on actual events, but elements have been added to enhance storytelling. For the accounts this story is based on, please refer to the footnote below.

Capernaum, Galilee. November, 29 AD. A letter has arrived today at the home of Alphaeus, an old man who still works as the chief tax collector in the fishing town of Capernaum. It has come from his youngest son, Levi, who has been absent for over a year, having abruptly abandoned his family and livelihood. Alphaeus’ eyesight has long since deteriorated, so his oldest son opens the letter after dinner. With the whole family anxiously gathered around, and many of the servants eavesdropping at the doorway, the letter is read aloud…

*     *     *

Father,

Because of my prolonged absence, I thought it best to write to you to explain why I may never come home. I owe you that much. 

This is now the third messenger you’ve sent me. My other letters were so brief because I didn’t exactly know what was going on in my heart at the time or where I was going with all this. But the longer I’m away, and the more I’m around this great teacher, Jesus, I see how he has the words of eternal life within himself. I don’t see myself being capable of anything else except following him.

But before I get into that, I want to apologize for leaving the tollbooth the way I did. It was clear that the clerks were absolutely dumbfounded with my abrupt departure. But after Jesus came by and told me to get up and follow him, it was like a supernatural force commanded my limbs to start moving. I didn’t even have a chance to think about it. I was right in the middle of settling accounts ~ money on the table, papers everywhere ~ when I knew I needed to leave immediately. And then, much to your irritation, I brought Jesus and all his followers home for an impromptu feast. Again, I apologize for the trouble I caused. I really can’t explain what came over me, except that I followed my heart, as silly as that may seem.

However, as you probably suspect, my departure was actually a long time coming. 

*     *     *

One thing I’ve always admired about you, Father, is how you made something from nothing. Your own father started out as a poor farmer, and you watched him struggle and sweat in the field his whole life. Long ago, you decided that your sons would never have to live through what you did. So from an early age, you committed yourself to education, to mathematics, to the Law, and to honesty. Through hard work and determination, you became the leading tax collector of Capernaum ~ an impressive feat, given that most in our line of work inherit their positions. All of your sons, myself included, were gifted with the opportunity to have steady employment, a good income, a loving family, and an education that was second to none. 

However, despite all the privilege and the amazing world you built for all of us, I always felt there must be something more to life. We’ve discussed this before. It’s not that I didn’t find the work important, I just never felt like it was my calling. My brothers are probably rolling their eyes and shaking their heads right now, thinking I’m an absolute fool. I had the job of a lifetime, supported by a godly family, and it seems as if I’ve thrown it all away. I think your reaction, which started out as shock, quickly turned into anger. And now, judging from your most recent letter, your anger has matured into deep sorrow.

I remember you telling me about the same reactions your own father had toward you when you told him you didn’t want to be a farmer. You said you wanted to be an accountant, which you both knew would most likely turn into collecting taxes for the Romans. You didn’t let Grandpa’s anger and disappointment deter you from following your dream, because you knew in your heart that you could never be truly happy following in his footsteps. You also knew that there were riches and honor elsewhere, just waiting for you to discover. 

And now, Father, I feel the same way. Collecting taxes isn’t for me. There are riches and honor in following Jesus beyond what we can possess in this world. Just like your father could never imagine the type of life that you have now, you can’t possibly imagine how wonderful my new life is! 

*     *     *

Let me explain. We met a rich man one day, about my age. He came to see Jesus on a caravan of camels, dressed in golden sea silk. His beard was neatly trimmed, fingernails cleaned. Quite the contrast to the rest of us. “Teacher,” he said, “What must I do to get eternal life?”

He looked like he already knew the answer. Maybe he had asked around, because when Jesus gave his standard answer of obeying the commandments and loving your neighbor, the man smiled. He’d been expecting this. “I’ve done all this. What else do I have to do?”

I think in his heart he was sincere. He wanted to know how else he could serve God with some great task, or building project, or international diplomacy. But Jesus had other ideas. He flipped the rich young man’s world upside down by replying, “If you really want treasure in heaven, go and sell everything you have and give it all away to the poor. And come follow me.”

I was standing right beside Jesus when he said this. I knew he wasn’t just speaking to him, he was speaking to me.

The smile quickly faded from the man’s face. He looked like he’d been punched in the gut. Letting go of his wealth was the one thing he was unable to do. He made all sorts of other offers: to finance our trips, to introduce us to powerful people, even to take us to Rome! He got more and more desperate in his pleas. But Jesus just stood there, silently watching him. There was nothing more to be said. Eventually, the man gathered up his entourage and wandered away, completely dejected. He came to Jesus to find life and fulfillment, but he didn’t like how to get there. 

After he left, Jesus turned to face us all, but he was looking straight at me. “How hard is it for the rich to enter the kingdom of heaven? It’s harder than putting a camel through the eye of a needle.”

Can you imagine that?! The biggest animal through the smallest opening. We all laughed nervously. “It’s impossible,” we replied. “It can’t be done.”

But what’s impossible with man is possible with God. Jesus fed 5000 people with a boy’s lunch. He heals the sick daily. Storms are calmed at his word! I get the sense that nothing’s beyond him. We’re blown away by what he says and does every day! And yet, I think there’s still so much more to come.

*     *     *

You’re probably wondering how we even manage to pay our own taxes. There’s the poll tax, the Temple tax, highway tolls, land taxes (we don’t have any land, so that one doesn’t apply). Someone asked Jesus about all this once. “Teacher, should we pay taxes to Caesar?”

What a controversial question. As you well know, everyone hates taxes, especially to the Romans. I think we all saw the question was a trap to accuse him of treason against the Romans or blasphemy against God, depending on his answer. But Jesus wouldn’t be trapped. He asked for a denarius, the most common of coins. 

“Whose face is on this coin?” he asked. It was obviously Caesar’s. “Give to Caesar what’s Caesar’s, and give to God what’s God’s.”

Nobody could respond to his words. It was funny, because he didn’t actually answer the question. It was yes and no, the perfect answer to a sinister question. 

Another time, back home in Capernaum, we were asked about paying the two drachma Temple tax. Again, someone wanted to stir up trouble, not an uncommon occurrence. But instead of asking Jesus directly and getting another roundabout answer, he asked Peter. Now, Peter often speaks before thinking, and he blurted out, “Of course!” but then he realized we hadn’t actually paid the two drachmas in a while. After bringing the matter to Jesus, he just smiled and asked who kings collect taxes from - sons or strangers. Well, of course, sons of the king never pay taxes, because they’re a part of the family. You only collect tax from your subjects. It was like Jesus was saying he was exempt because he was part of God’s family, which was extended to all of us as well. Again, the perfect answer. Nobody wants to start a riot by speaking inflammatory words about taxes. God knows we’ve had enough of those. 

Then Jesus tells Peter, “However, so we don’t cause them to trip, go to the sea and throw in a hook. Take the first fish that comes up and when you open its mouth, you’ll find a shekel. Take it and give it to them for you and for me.”

It was absurd! We would’ve laughed if Jesus wasn’t so serious about it. Peter was taken aback at first, but he’s the kind of man who’s always looking for an excuse to go fishing. Off he went. I don’t know where he got the hook and line, but the next thing we knew, he was running back, fish in hand! I thought he was awfully excited over a fish that was barely longer than a cubit. But soon we saw what he was so thrilled about. There, in his other hand, he was holding a shekel, enough Temple tax for the two of them.

“Teacher, teacher!” he was shouting. “I can’t believe it! You were right! I’ve caught thousands of fish in my lifetime, but never have I found money in any of them!”

That’s just how Jesus is. There’s always another surprise. By then, we shouldn’t have been shocked at anything. We’d seen the glory of God here on earth, and every sort of miracle you could imagine. So why not have money come out of a fish’s mouth?

Peter, full of swagger, marched right past the religious leaders and the Pharisees, straight into the synagogue treasury, and slapped the coin down on the table as “tax for me and Jesus.” Then he proceeded to march right back out of there with his nose in the air. We laughed about that for days. 

*     *     *

As you know, the Scriptures about the Messiah have always fascinated me. I think I’ve memorized every one of them. And the more I’m around Jesus, the more I believe that he - and he alone - fulfills every messianic prophecy ever written. I know many people think he’s only from Nazareth, but did you know he was actually born in Bethlehem? That’s one of the criteria of the Messiah! Plus, I was chatting with his mother about his genealogy. It turns out that both she and Jesus’ father can trace their lines all the way back through David to Adam. So Jesus is genealogically David’s son through both of his parents, and he’s also symbolically David’s son as the Messiah! I wrote it all down, just in case we need to prove his lineage one day.

In fact, I’ve been documenting much of what we do. Of all the people who follow Jesus, I’m the one who always has a scrap of paper and a pencil on me. I’m constantly jotting down the details of our adventures, people we’ve seen, miracles performed, teaching that’ll blow your mind.

Jesus says that heaven’s kingdom is opposite to kingdoms of this world. The rich are poor, the strong are weak, the leaders must be like children. Heaven’s kingdom is small now, but, like a mustard seed, it’ll grow bigger than anything else in the garden. Prayer, judgment, righteousness, worry, adultery, oaths, divorce, the Sabbath ~ Jesus has redefined everything! His teaching is amazing, life-changing even. 

Father, this isn’t your typical revolution, with armed men gathering in the wilderness to strike at their enemies. Jesus says not to fight your enemies at all! We must love our enemies and give them the other cheek when they strike us first. He even says that anything a Roman soldier demands under the Impressment Law, you should give double. Your shirt with your jacket, your mule with your horse. Carry his gear two miles instead of just one. 

Also unlike other revolts, women and children go everywhere with us! He treats women as equals to men, even touching them and speaking to them in public. And children too! Mothers put babies on his lap so he can bless them, right in the middle of his teaching. We tried to intervene once, to stop the interruptions, but Jesus would have none of it. “Let the children come!”

The crowds that follow after Jesus are not exactly first-class citizens. They’re walking cripples, healed lepers, forgiven prostitutes, fed beggars, seeing blind men, and converted Zealots. We have Jews, Galileans, Greeks, Romans, even Samaritans. You’ve never seen a more diverse collection of people, all happily following their new radical Rabbi. Half of his hand-picked disciples are fishermen straight from the shores of the Sea of Galilee. And somehow, I feel completely at home.

*     *     *

I don’t know where we’ll end up in all of this. Jesus keeps saying strange things about going somewhere by himself, without us. He even talks about being killed. And frankly, he’s made a lot of enemies since he started his ministry. I wouldn’t be surprised if he wound up in a lot of trouble one day. 

Father, I’m going to see this through to the end. I’ll likely come home for a visit at some point, but I won’t be collecting taxes anymore. We’re collecting souls now. 

Give my love to Mom and my brothers and sisters.

~ Levi ~

*     *     *

Levi, also called Matthew, was one of Jesus’ twelve apostles. He was called to follow Jesus as he sat in his toll booth. Immediately he got up and went with him Jesus, leaving his whole life behind.

The Gospel of Matthew, the first book of the New Testament, was written some time in the formative years of the early church, anywhere between 50-90 AD. However, it’s unknown whether Matthew himself wrote the New Testament book that bears his name. Church tradition holds that he did, or at least that he contributed a significant amount of eyewitness content that was later included in a more comprehensive account, one that drew heavily from Mark’s gospel as well. Church tradition also holds that the Gospel of Matthew was originally written in Hebrew, which is fitting, since it’s known as the most Jewish gospel. 

Like most of the other apostles, Matthew travelled abroad after Jesus’ ascension, preaching Jesus as God’s son and savior of the world. He apparently journeyed south, where he met his end: “After he had converted to the faith Ethiopia and all Egypt, Hircanus, their king, sent one to run him through with a spear.