Single lesson
Jesus Calls Matthew and Eats with Tax Collectors
Matthew 9:9–13; Mark 2:13–17; Luke 5:27–32
Jesus sees a tax collector, calls him to follow, then shares a meal with many tax collectors and sinners. In this lesson, children trace the order of the account and listen carefully to Jesus’ reason for welcoming such people.
Before you teach
Matthew 9:9–13, Mark 2:13–17 and Luke 5:27–32 each tell this account. In Matthew 9:9 Jesus sees a man called Matthew. In Mark 2:14 and Luke 5:27 Jesus sees a tax collector named Levi. After the call to follow, a meal takes place, religious teachers question Jesus’ actions, and Jesus answers with a picture about a doctor and a clear statement about his purpose.
Students will be able to put the account in order and explain that Jesus called sinners to repentance, and that Matthew 9:13 includes Jesus’ words about mercy.
Welcome: Spot the order of the story
4 minTell the children they will listen for four main parts: Jesus sees a tax collector, Jesus says, “Follow me”, the man follows, and then Jesus shares a meal where people ask questions. Briefly point out that Matthew 9:9 says Jesus saw a man called Matthew, while Mark 2:14 and Luke 5:27 say Jesus saw Levi at the tax office.
Matthew 9:9, Mark 2:14, Luke 5:27, Luke 5:29
Read and explain: The call to follow
8 minRead Matthew 9:9, Mark 2:14, Luke 5:27 and Luke 5:28 aloud. Explain that a tax office is where the tax collector was sitting. Jesus’ command is short and clear: “Follow me.” The response is also clear. Matthew says he got up and followed. Mark says he arose and followed. Luke says he left everything, rose up and followed.
Matthew 9:9, Mark 2:14, Luke 5:27, Luke 5:28
Discuss: The meal and the question
6 minRead Matthew 9:10–11, Mark 2:15–16 and Luke 5:29–30. Help the children observe that many tax collectors and sinners were with Jesus and his disciples at the house. Then notice the objection from the Pharisees and scribes. Their question is about why Jesus eats and drinks with tax collectors and sinners.
Matthew 9:10, Matthew 9:11, Mark 2:15, Mark 2:16, Luke 5:29, Luke 5:30
Make and respond: Doctor words and mercy words
8 minRead Jesus’ answer in Matthew 9:12–13, Mark 2:17, Luke 5:31 and Luke 5:32. Explain the picture first: healthy people do not need a physician, but sick people do. Then point to Jesus’ purpose: he came to call sinners to repentance. In Matthew, Jesus also says, “I desire mercy, and not sacrifice.”
Matthew 9:12, Matthew 9:13, Mark 2:17, Luke 5:31, Luke 5:32
Closing: Say the sequence and the lesson
4 minInvite the children to retell the account in four short steps: Jesus saw the tax collector, Jesus called him, he followed, Jesus ate with many people, and Jesus explained why. Finish by asking the class to say together one true sentence from the passage, such as, “Jesus came to call sinners to repentance.”
Matthew 9:9, Matthew 9:10, Matthew 9:13, Mark 2:14, Luke 5:32
Questions to explore
What happened straight after Jesus said, “Follow me”?
Compare the responses in the three accounts and let the children answer using the words of the text: he got up, arose, followed, and in Luke he left everything.
Matthew 9:9, Mark 2:14, Luke 5:28
What question did the Pharisees and scribes ask about the meal?
Ask children to listen for the repeated idea in each account: they questioned why Jesus ate and drank with tax collectors and sinners.
Matthew 9:11, Mark 2:16, Luke 5:30
According to Jesus, who is he calling?
Guide the children to answer with Jesus’ own words, including the purpose given in the passage: he came to call sinners to repentance.
Matthew 9:13, Mark 2:17, Luke 5:32
Make, think or respond
Sequence Cards and Mercy Phrase Match
What you’ll need
- plain paper or card
- pencils or markers
- scissors
- Bible text opened to the passage
Try it together
- Make four simple cards: tax office, “Follow me”, meal in the house, Jesus answering the question.
- Ask the children to place the cards in order as the class rereads key verses.
- Add two word cards: “physician” and “mercy”. Talk about where those words appear in Jesus’ answer.
- Invite each child to choose one card and explain one sentence from that part of the passage.
This activity helps children sequence the account and connect Matthew 9:13 with Jesus’ words, “I desire mercy, and not sacrifice”, and Mark 2:17 and Luke 5:32 with Jesus’ statement that he came to call sinners to repentance.
Adapt for your group
- For younger children, use only four picture cards and repeat one short sentence from each stage of the account.
- For older children, let them compare the wording in Matthew 9:13, Mark 2:17 and Luke 5:32 and notice what each account includes.
An optional closing prayer
“Lord Jesus, thank you for calling people to follow you. Please help us listen carefully to your words about mercy and repentance. Amen.”
Read the Bible passage World English Bible Classic
Matthew 9
9 As Jesus passed by from there, he saw a man called Matthew sitting at the tax collection office. He said to him, “Follow me.” He got up and followed him.
10 As he sat in the house, behold, many tax collectors and sinners came and sat down with Jesus and his disciples.
11 When the Pharisees saw it, they said to his disciples, “Why does your teacher eat with tax collectors and sinners?”
12 When Jesus heard it, he said to them, “Those who are healthy have no need for a physician, but those who are sick do.
13 But you go and learn what this means: ‘I desire mercy, and not sacrifice,’ for I came not to call the righteous, but sinners to repentance.”
Mark 2
13 He went out again by the seaside. All the multitude came to him, and he taught them.
14 As he passed by, he saw Levi the son of Alphaeus sitting at the tax office. He said to him, “Follow me.” And he arose and followed him.
15 He was reclining at the table in his house, and many tax collectors and sinners sat down with Jesus and his disciples, for there were many, and they followed him.
16 The scribes and the Pharisees, when they saw that he was eating with the sinners and tax collectors, said to his disciples, “Why is it that he eats and drinks with tax collectors and sinners?”
17 When Jesus heard it, he said to them, “Those who are healthy have no need for a physician, but those who are sick. I came not to call the righteous, but sinners to repentance.”
Luke 5
27 After these things he went out and saw a tax collector named Levi sitting at the tax office, and said to him, “Follow me!”
28 He left everything, and rose up and followed him.
29 Levi made a great feast for him in his house. There was a great crowd of tax collectors and others who were reclining with them.
30 Their scribes and the Pharisees murmured against his disciples, saying, “Why do you eat and drink with the tax collectors and sinners?”
31 Jesus answered them, “Those who are healthy have no need for a physician, but those who are sick do.
32 I have not come to call the righteous, but sinners, to repentance.”
World English Bible Classic. Public domain.
Source passages
Something to make together
These activities connect with the passage. Choose one that suits your group and the time you have.
