Redemption of a Tax Collector's Heart in the Gospels

The Gospels portray tax collectors as a class of individuals often despised by society due to their association with Roman authorities and their reputation for corruption ^[6]. Despite this societal scorn, the narrative of the Gospels demonstrates that their hearts were not beyond redemption. Jesus actively engaged with tax collectors, a practice that drew criticism from the Pharisees ^{[6, 12]}.

The concept of redemption itself, from the Hebrew goel, signifies one charged with restoring rights and avenging wrongs, a title uniquely applied to Christ who redeems from evil through a ransom ^[2]. This redemption is not merely external but involves a transformation of the "heart," a term used in scripture to denote the inner person, often prone to stubbornness ^{[1, 9]}. The Lord redeems the "soul of his servants," which is considered the more noble part of a person ^[7]. This spiritual redemption is a deliverance from the captivity of sin and Satan ^[8].

The long-suffering of God is a key aspect of His character, intended to lead individuals to repentance ^[3]. This divine patience is exemplified in Christ's intercession and His willingness to forgive sins ^[3]. The redemption offered by Christ is voluntary and exhibits God's grace, mercy, and love ^[4]. It is through Christ's blood that redemption is effected, freeing individuals from the bondage and curse of the law, the power of sin, and all iniquity ^[5].

The parables of Jesus, such as those found in Luke 15, illustrate the joy in heaven when lost sinners, including those like tax collectors, return to God ^[6]. These parables—of the lost sheep, the lost coin, and the prodigal son—emphasize that the finding of something lost brings great rejoicing ^[6]. This return is a spiritual conversion, where individuals are turned from darkness to light and from the power of Satan to God, coming to Zion with songs ^[10]. Even when people have been obstinate, God's mercy offers hope for repentance and restoration ^[11].

Sources

Deuteronomy “and it happen, when he hears the words of this curse, that he bless himself in his heart, saying, “I shall have peace, though I walk in the stubbornness of my heart, to destroy the moist with the dry.” -- Deuteronomy 29:19”
Easton's Bible Dictionary “Easton's Bible Dictionary: Redeemer — Heb. goel; i.e., one charged with the duty of restoring the rights of another and avenging his wrongs (Lev. 25:48, 49; Num. 5:8; Ruth 4:1; Job 19:25; Ps. 19:14; 78:35, etc.). This title is peculiarly applied to Christ. He redeems us from all evil by the payment of a ransom (q.v.). (See [524]REDEMPTION.)”
Torrey's Topical Textbook “Torrey's Topical Textbook: Long-Suffering of God, The — Is part of his character -- Ex 34:6; Nu 14:18; Ps 86:15. Salvation, the object of -- 2Pe 3:15. Through Christ's intercession -- Lu 13:8. Should lead to repentance -- Ro 2:4; 2Pe 3:9. An encouragement to repent -- Joe 2:13. Exhibited in forgiving sins -- Ro 3:25. Exercised toward His people. -- Isa 30:18; Eze 20:17. The wicked. -- Ro 9:22; 1Pe 3:20. Plead in prayer -- Jer 15:15. Limits set to -- Ge 6:3; Jer 44:22. The wicked Abuse. -- Ec 8:11; Mt 24:48,49. Despise. -- Ro 2:4. Punished for despising. -- Ne 9:30; Mt 24:48-51; Ro 2:5. Illustr”
Torrey's Topical Textbook “Torrey's Topical Textbook: Atonement, The — Explained -- Ro 5:8-11; 2Co 5:18,19; Ga 1:4; 1Jo 2:2; 4:10. Foreordained -- Ro 3:25; 1Pe 1:11,20; Re 13:8. Foretold -- Isa 53:4-6,8-12; Da 9:24-27; Zec 13:1,7; Joh 11:50,51. Effected by Christ alone -- Joh 1:29,36; Ac 4:10,12; 1Th 1:10; 1Ti 2:5,6; Heb 2:9; 1Pe 2:24. Was voluntary -- Ps 40:6-8; Heb 10:5-9; Joh 10:11,15,17,18. Exhibits the Grace and mercy of God. -- Ro 8:32; Eph 2:4,5,7; 1Ti 2:4; Heb 2:9. Love of God. -- Ro 5:8; 1Jo 4:9,10. Love of Christ. -- Joh 15:13; Ga 2:20; Eph 5:2,25; Re 1:5. Reconciles the justice and mercy of God -- Isa 45:21; ”
Torrey's Topical Textbook “Torrey's Topical Textbook: Redemption — Defined -- 1Co 6:20; 7:23. Is of God -- Isa 44:21-23; 43:1; Lu 1:68. Is by Christ -- Mt 20:28; Ga 3:13. Is by the blood of Christ -- Ac 20:28; Heb 9:12; 1Pe 1:19; Re 5:9. Christ sent to effect -- Ga 4:4,5. Christ is made, to us -- 1Co 1:30. Is from The bondage of the law. -- Ga 4:5. The curse of the law. -- Ga 3:13. The power of sin. -- Ro 6:18,22. The power of the grave. -- Ps 49:15. All troubles. -- Ps 25:22. All iniquity. -- Ps 130:8; Tit 2:14. All evil. -- Ge 48:16. The present evil world. -- Ga 1:4. Vain conversation. -- 1Pe 1:18. Enemies. -- Ps 106”
Luke (Protestant academic) “Tyndale House on Luke 15:1: 15:1-32 Chapter 15 contains three related parables of things lost and found: a sheep (15:1-7), a coin (15:8-10), and a son (15:11-32). The loss of something loved causes deep sorrow, whereas finding it brings great joy. There is great rejoicing in heaven when lost sinners return to their heavenly Father. 15:1 Tax collectors were despised because they worked for the hated Roman authorities and were notorious for their corruption.”
Psalms (Baptist/Reformed) “John Gill on Psalms 34:21: The Lord redeemeth the soul of his servants,.... Who are made so by his grace in the day of his power, and are willing to serve him, and to serve him with their minds, readily and cheerfully; and the soul of these, which is the more noble part of them, and is of more worth than a world, the redemption of which is precious, and requires a great price, the Lord redeems; not that their bodies are neglected, and not redeemed; but this is mentioned as the principal part, and for the whole; and this redemption is by the Lord, who only is able to effect it, and which he has”
Isaiah (Baptist/Reformed) “John Gill on Isaiah 1:27: Zion shall be redeemed with judgment,.... The blessing of redemption by Christ is the source and foundation of the other blessings of grace, before mentioned, the little remnant are favoured with, as justification, pardon of sin, and conversion, Isa 1:18, Isa 1:25 it is of a spiritual nature; the redemption of the soul is a deliverance from the captivity of sin, Satan, and the law, and is plenteous and eternal; the objects of redeeming grace are "Zion" and her converts; not the world, but the church is redeemed by Christ; for by Zion is meant, not a place, but peopl”
Acts (Baptist/Reformed) “John Gill on Acts 28:27: For the heart of this people is waxed gross,.... Or fat; stupefied with notions of carnal and temporal things, and become hardened against, and unsusceptible of, divine and spiritual things: and their ears are dull of hearing; the Gospel, and its joyful sound; to which they stop their cars, as the deaf adder to the voice of the charmer: and their eyes have they closed; and wilfully shut, against all evidence from facts, miracles, prophecies, and preaching: lest they should see with their eyes, and hear with their ears, and understand with their heart, and shoul”
Isaiah (Baptist/Reformed) “John Gill on Isaiah 35:10: And the ransomed of the Lord shall return,.... The same with the "redeemed" in Isa 35:9 these shall return, or be converted, as the Vulgate Latin version; they are in the same state and condition with other men by nature, but, by virtue of their being ransomed by Christ, they are by the grace of God turned from darkness to light, from the power of Satan unto God; they are returned from the paths in which they had been straying to Christ, the Shepherd and Bishop of souls, in order to walk in his ways, and come to Zion with songs; being called by grace, and converted”
Leviticus (Nonconformist/Puritan) “Matthew Henry on Leviticus 26:40: Here the chapter concludes with gracious promises of the return of God's favour to them upon their repentance, that they might not (unless it were their own fault) pine away in their iniquity. Behold, with wonder, the riches of God's mercy to a people that had obstinately stood it out against the judgments of God, and would never think of surrendering till they were reduced to the last extremity. Yet turn to strong-hold, you prisoners of hope, Zac 9:12. As bad as things are, they may be mended. Yet there is hope in Israel. Observe, I. How the repentance which ”
Luke (Methodist/Wesleyan) “Adam Clarke on Luke 15 (introduction): Publicans and sinners draw near to hear our Lord, at which the Pharisees are offended, Luk 15:1, Luk 15:2. Christ vindicates his conduct in receiving them by the parable of the lost sheep, Luk 15:3-7. The parable of the lost piece of money, Luk 15:8-10; and the affecting parable of the prodigal son, vv. 11-32.”

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