Yeshua speaks to Mattayah, a tax collector, who invites him to his house to share the midday meal so that he can learn more of his teachings. Yeshua is condemned by the Pharisees for eating with Publicans and speaking to those known to be liars, thieves, and adulterers. Yeshua asks Mattayah to be one of his disciples and Mattayah accepts.

1 And it came to pass that Yeshua journeyed into Tiberias accompanied by Miriam and his disciples.
2 Near midday, as Yeshua was walking through the town, he saw a man named Mattayah sitting at the Custom House, and he went up to speak with him, saying, “I know there is light in your heart. Therefore, why do you labor in the darkness for Caesar?”
3 Mattayah was startled by the question of Yeshua and disquieted to be seen in the company of the notorious Galilean and his disciples, for Yeshua’s fame had spread throughout Galilee, and he said unto him, “I am just a simple man, working as best I can to feed my family. I know Publicans are not well thought of, but I do my best to treat all men fairly.”
4 Yeshua answered him, saying, “Is it fair to take the coins earned by a man’s diligent toil and labor and give them to Caesar, who labored not for them, to live in luxury, gluttony, debauchery, and idleness?”
5 Mattayah put his finger to his mouth and, speaking in a whispered voice, bade Yeshua, “Do not speak thus, good man, for I have seen zealots imprisoned and crucified for less.”
6 Yeshua responded firmly, “You have called me a good man, but if good men stand idly by while evil is rendered and speak not against it or do not take actions to thwart it, then they are as guilty as they who committed the evil.”
7 Mattayah shook his head in disagreement, saying, “Taxes are not matters of choice. Paying what is due is not like standing idle while a man is murdered before your eyes. Therefore, it is not just to call this an evil.
8 To not pay is to die at worst or bring great misery to your house at best and all for something that cannot be changed by the common man.
9 Whether taxes are just or unjust is not even a question to consider, because they are as they are, and to speak against them is fruitless. They are a compulsion that brings severe penalties for any who would try to escape them or entice others to avoid them. How then could obeying a compulsion be evil?
10 I am warning you in the strongest terms to stick with preaching religion and not to meddle with the affairs of the government.”
11 “Are you afraid then to talk with me?” Yeshua asked.
12 “Not at all,” Mattayah answered. “It is you, being a man of faith, who has people that follow you and look up to you that should be afraid to be seen speaking to me, a Publican. I do not think my company will be good for your reputation.”
13 Yeshua turned and opened his arm pointing at Miriam and his disciples, saying, “This is my beloved wife Miriam, and these are my brothers and disciples: Cephas, Yakov, Amram, Ya’akov, Yohhanan and Philip. It is important that they do see me speaking with you; that they may know with a surety that it is not among those who have found the light that they will do their greatest work, but among those that still are in the darkness.
14 Mattayah looked surprised at Yeshua’s answer, and he said unto him, “If you have neither fear of persecution from the Romans nor being reviled by your followers, then accept my invitation to share the midday meal, for I desire to hear more of your teachings that I might better understand the mystery that you are.”
15 And it came to pass that as Yeshua sat at the midday meal with Mattayah, other Publicans came also to eat and he was sitting among several. And there sat others at the Custom House, also eating their midday meal, who were known to be liars, thieves, and adulterers.
16 When the Pharisees saw him eating and speaking freely with such people, they beckoned to his disciples to meet them outside of the Custom House, and they asked them, “Why does your master eat and drink and speak with Publicans and sinners?”
17 But Yeshua heard their words, and standing to address them, he spoke loudly so they and everyone else could hear, “They that are whole and well have no need of a physician, but only those who are sick.
18 Go and learn the meaning of that, and Elohim will show you mercy.
19 Be warned that murderous sacrifices will not bring you to the reward you seek, nor make you the man you think you are.
20 Only having a love for Elohim that causes you to live as God lives and a love for others that is not constrained by prejudice and class can mark you as a man of God and a worthy Child of Light.
21 Know that I am here to bring the Celestine Light of Elohim to everyone and have come to call those who are lost out of darkness, just as much as to call those who have always walked a good path into the greater Celestine Light.
22 When a man who has lived in a darkened pit repents and pulls himself up from the depths of darkness into the light, it is a greater journey than when the virtuous repent and become more virtuous, and the Celestine Light thus gained by the greater journey brings also a greater bliss.”
23 The Pharisees scoffed at him and departed, deriding Yeshua for his words, and he admonished his disciples, saying, “Remember to teach by both precept and example. Nor ever forget that every person upon the Earth was born as a son or daughter of God, even the Pharisees and the Publicans.
24 Though many have lost their way and sinned greatly, all save those who have murdered or fought with vile against Elohim can come again into the light from whence they came with a sincere and just repentance.”
25 Then turning to Mattayah, he said, “Mattayah, son of Cleopas, you are as you have said, a man of fairness, as you have been given to understand what is fair. But I call you now to a high and holy calling. Repent of your sins this day and follow me. I will give you a greater light, even the greatest light that men may have, and by this, you will see all the world through new eyes, and the man you truly are will breathe the first breath of life.”
26 And Mattayah, to his own surprise, was moved to tears, as his heart was overcome with a peace and joy he had never known. He fell to his knees and kissed the feet of Yeshua, saying, “I feel a power moving over me such as I have never imagined, and it can only be the power of the Almighty God.
27 My very flesh tingles and is alive such as it has never been. I know not what will become of me and my family, but never have I known as surely what I know now. Yeshua of Nazareth, lead me where you will and I will follow.”