Zacchaeus the Tax Collector

The story of Zacchaeus the tax collector only appears in one passage—Luke 19:1–10. Tax collectors in the Roman Empire had to collect a certain amount for the maintenance of the state. However, they were also permitted to collect more and then keep the proceeds. Tax collectors were hated for their tendency to abuse their power for their own gain. Material wealth (mammon) is a recurring topic in the Gospel of Luke. St. Augustine argued that Zacchaeus’ mammon could lead to his damnation (Augustin, Sermons, Sermon LXIII. [CXIII. Ben.] 3).

Zacchaeus belonged to the dishonourable band of tax collectors, who often swindled people out of their money, combining threats with deceit. Such was the occupation of this rich man. He was a chief tax collector, and he would have been familiar with local Roman dignitaries. He had perhaps all but forgotten his Hebrew roots in the mad search after money. Yet the Lord was already at work in his heart for he wanted to see Jesus. This travelling teacher intrigued him. Despite his wealth, he chose the undignified option of climbing a tree to see him. It often happens that those whom the Lord intends to save are made curious to know more about him first.

There is animation and haste in this narrative. He did not walk to the tree but ‘ran’ (v. 4). He was energetic in his desire to see Jesus. Perhaps he felt that he would be unseen in the tree, and that Christ would only notice the people around him. Yet, like that other man from the region of Jericho, Bartimaeus (Luke 18:35–43), he caused the Lord to stop.

Zacchaeus may have felt uncomfortable when the Lord called him by name. After all, the crowd clearly knew Zacchaeus’ occupation (v. 7). Yet he received the Lord joyfully (v. 6), welcoming Jesus of Nazareth to his home.

The subsequent events show that his heart was truly changed that day. He was determined to serve the Lord from that moment. He was not just going to follow an honest course, but make restitution for the wrongs he had done. He gave to the poor, and restored what he had taken. Far from boasting, his words (see v. 8) are an admission of guilt and a sign of his deep humility before God. For many today, trust in Jesus is simply about wiping the slate clean, and being forgiven—yet it is also about restitution. We must restore all we have stolen, and make peace with those we have hurt.

Jesus taught that we are known by our fruit (see notes on Luke 6:43). Zacchaeus showed, not just by words but also deeds, that he trusted in the Messiah, and was a new person. The Lord Jesus rejoiced that salvation had come to his home, and also remarked that this was all the more fitting because ‘he also is a son of Abraham’ (v. 9)—not only a son by birth, but now also by faith (Gal. 3:7).

The Saviour ended by saying, ‘The Son of Man has come to seek and to save that which was lost’ (v. 10). This account makes it clear that a man may be a Hebrew by birth, but still be lost. The Lord specialized in calling not the righteous but sinners to repentance (see Luke 5:31, 32 and Luke 15:4–7).

It is interesting to see the changes Zaccheus experienced that day, all because Jesus visited Jericho.

A man became a child (vv. 2–4). In the East, it is unusual for a man to run, especially a wealthy government official; yet Zaccheus ran down the street like a little boy following a parade. And he even climbed a tree! Curiosity is certainly characteristic of most children, and Zaccheus was motivated by curiosity that day.

John Calvin wrote, “Curiosity and simplicity are a sort of preparation for faith.” This is often the case, and it was certainly true of Zaccheus. Why the big crowd? Who is this Jesus of Nazareth they are following? What am I missing?

Jesus said, “Whosoever shall not receive the kingdom of God like a little child shall in no way enter therein” (Luke 18:17). Perhaps more than anything else, it is pride that keeps many “successful” people from trusting Jesus Christ

Zaccheus thought he was seeking Jesus (Luke 19:3), but Jesus was seeking him! (Luke 19:10) By nature, the lost sinner does not seek the Saviour (Rom. 3:11). When our first parents sinned, they hid from God, but God came and sought them (Gen. 3:1–10). When Jesus was ministering on earth, He sought out the lost; and today the Holy Spirit, through the church, is searching for lost sinners.

We do not know how God had worked in the heart of Zaccheus to prepare him for this meeting with Jesus. Was Levi, the former publican (Luke 5:27–39), one of his friends? Had he told Zaccheus about Jesus? Was he praying for Zaccheus? Had Zaccheus become weary of wealth and started yearning for something better? We cannot answer these questions, but we can rejoice that a seeking Saviour will always find a sinner who is looking for a new beginning

Zaccheus thought he was seeking Jesus (Luke 19:3), but Jesus was seeking him! (Luke 19:10) By nature, the lost sinner does not seek the Saviour (Rom. 3:11). When our first parents sinned, they hid from God, but God came and sought them (Gen. 3:1–10). When Jesus was ministering on earth, He sought out the lost; and today the Holy Spirit, through the church, is searching for lost sinners.

A small man became big (vv. 7–8). It was not Zaccheus’ fault that he was “little of stature” and could not see over the crowd. He did what he could to overcome his handicap by putting aside his dignity and climbing a tree. In a spiritual sense, all of us are “little of stature,” for “all have sinned and come short of the glory of God” (Rom. 3:23). No one measures up to God’s high standards; we are all “too little” to enter into heaven.

The tragedy is, many lost sinners think they are “big.” They measure themselves by man’s standards—money, position, authority, popularity—things that are an “abomination in the sight of God” (Luke 16:15). They think they have everything when really they have nothing (Rev. 3:17).

Zaccheus trusted Jesus Christ and became a true “son of Abraham,” meaning, of course, a child of faith (Rom. 4:12; Gal. 3:7). That is as big as you can get!

A poor man became rich (vv. 9–10). The people thought Zaccheus was a wealthy man, but actually he was only a bankrupt sinner who needed to receive God’s gift of eternal life, the most expensive gift in the world. This is the only instance in the four Gospels of Jesus inviting Himself to someone’s home, and it illustrates the words of Revelation 3:20.

Zaccheus was not saved because he promised to do good works. He was saved because he responded by faith to Christ’s gracious word to him. Having trusted the Saviour, he then gave evidence of his faith by promising to make restitution to those he had wronged. Saving faith is more than pious words and devout feelings. It creates a living union with Christ that results in a changed life (James 2:14–26).

Under the Mosaic Law, if a thief voluntarily confessed his crime, he had to restore what he took, add one fifth to it, and bring a trespass offering to the Lord (Lev. 6:1–7). If he stole something he could not restore, he had to repay fourfold (Ex. 22:1); and if he was caught with the goods, he had to repay double (Ex. 22:4). Zaccheus did not quibble over the terms of the Law; he offered to pay the highest price because his heart had truly been changed.

The child of God is born rich, for he shares “every spiritual blessing” in Jesus Christ (Eph. 1:3). We have the riches of God’s mercy and grace (Eph. 1:7; 2:4) as well as the riches of His glory (Phil. 4:19) and wisdom (Rom. 11:33). These are “unsearchable riches” that can never be fully understood or completely exhausted (Eph. 3:8).

The host became the guest (v. 6). Jesus invited Himself to Zaccheus’ house, and Zaccheus received Him joyfully. Joy is one of the key themes in the Gospel of Luke, and the word is found over twenty times in one form or another. The experience of salvation certainly ought to produce joy in the believer’s heart.

Zaccheus became the guest in his own house, for Jesus was now his Master. He was ready to obey the Lord and do whatever was necessary to establish a genuine testimony before the people. To be sure, the people criticized Jesus for visiting in a publican’s house (Luke 5:27–32), but the Lord paid no attention to their words. The critics also needed to be saved, but there is no evidence that they trusted Jesus.

When a day begins, you never know how it will end. For Zaccheus, that day ended in joyful fellowship with the Son of God, for he was now a changed man with a new life. Jesus is still seeking the lost and yearning to save them. Has He found you?