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James Jacobs, Taxman

Children's Story
James Jacobs hated the story of Matthew the tax collector. James was convinced that story was responsible for at least half the problems he experienced today. Whenever people asked him what his work was, James would mutter "I work for the government," and try to look mysterious so that folk would think he was in Intelligence and bound by the Official Secrets Act.

It hadn't always been like that. When he started work in the tax office, just after leaving school, James had been very proud of his job and told everybody about it. But he soon noticed some odd reactions. As soon as he spoke the words, "Inland Revenue," some people glared at him in disgust and walked away. Others laughed in derision and began to mock him. And some became very angry and started to berate him because they so resented paying their income tax.

James often wondered how they thought the country would run without income tax, but he soon stopped asking that question. People became very irate whenever the word, "tax" was mentioned, and James quickly realised it wasn't worth the hassle.

The problem, he thought, probably stemmed from the New Testament, where tax collectors were given such a bad press. Even though in this story Jesus called a tax collector to be one of his special friends, in the story of Zaccheus (Luke 19:1-10) the tax collector was made out to be some sort of thief who fleeced the poor in order to line his own pocket. Until, that is, he met Jesus and repented. And that was the story every one remembered. Consequently, it seemed to James all tax collectors ever since had been tarred with the same brush. Even though they were only doing their job, it sometimes felt like the whole world seemed to regard them as public enemy number one.

At least the story of the calling of Matthew the tax collector very quickly moved on to the healing of the woman with a haemorrhage and the raising of the little girl who was thought to have died. When those stories were read, James discovered most people concentrated on the healings and forgot the calling, and that suited James very well.

Then he began to wonder why Jesus had called a tax collector. Perhaps, like every group of people, Jesus and his band of disciples needed a treasurer or an accountant. But strangely enough, Matthew hadn't been the treasurer. James remembered reading that Judas Iscariot, who betrayed Jesus, had been the treasurer.

How interesting, James thought to himself, that it was the one who dealt with the money who became the traitor. Then he felt glad that the tax collector hadn't handled the money, for from the time he met Jesus, Matthew had been a good, solid, reliable disciple.

Perhaps, thought James, money is always dangerous because with money we can have anything we want. Maybe, he found himself thinking, that New Testament story wasn't about one calling and two healings but about three healings. Perhaps after meeting Jesus, Matthew the tax collector was healed from the terrible desire for money.

James thought about himself and his own lifestyle, and realised that money wasn't particularly important to him. He wasn't too interested in always wanting more, and he found himself thanking Jesus for giving him that freedom. Then he began to think about all those people who became so uptight whenever tax was mentioned, and realised that they had no freedom at all, they were slaves to money. And he resolved that the next time anyone asked him what he did for a living he would proudly say, "I am a tax collector."
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For December 21, 2025:

SermonStudio

Garth Wehrfritz-Hanson
Pastor: Advent God: We praise and thank you for the word of promise spoken long ago by your prophet Isaiah; as he bore the good news of the birth of Immanuel–so may we be bearers of the good news that Immanuel comes to be with us. God of love:

Cong: Hear our prayer.
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1. Text

Now the birth of Jesus the Messiah took place in this
way. When his mother Mary had been engaged to Joseph, but before they lived together, she was found to be with child from the Holy Spirit.18 Her husband Joseph, being a righteous man and unwilling to expose her to public disgrace, planned to dismiss her quietly.19 But just when he had resolved to do this, an angel of the Lord appeared to him in a dream and said, "Joseph, son of David, do not be afraid to take Mary as your wife, for the
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Our Matthew text for this week comes from the first chapter of Matthew. Matthew's telling of the Jesus' story is certainly unique. Matthew tells of the early years of our Savior stressing that his name is Jesus and Emmanuel; that wise sages from the East attend his birth; that Joseph and Mary escape to Egypt because of Herod's wrath. No other Gospel includes these realities.
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In the Jewish tradition there is a liturgy and accompanying song called "Dayenu." Dayenu is a Hebrew word which can be translated several ways. It can mean: "It would have been enough," or "we would have been grateful and content," or "our need would have been satisfied."

Part of the Dayenu is a responsive reading that goes like this:

O God, if thy only act of kindness was to deliver us from the bondage of Egypt, Dayenu! -- It would have been enough.
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Some years ago I was in a London theater watching a Harold Pinter play. The drama was not very good really. I was getting bored. Then right in the middle of the play the theater manager walked on stage, excused himself, and made an announcement. The actors stared. The audience looked shocked. Me? I thought it was all part of the play. Such interruptions are rare in a theater. But nonetheless, the stage manager felt that it was necessary this time. His announcement was nothing trivial like, "Some owner has left his car lights on." Nor was it a terrifying message like, "Fire! Fire!
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If we cannot relate to Joseph and appreciate his situation, then our lives are simple, easy lives indeed. Now, by relating to Joseph or understanding what he endured, I don't mean to suggest that we all either have been engaged or married to someone impregnated by the Holy Spirit. Even in our frantic search for ways to explain how such a thing might have happened, we probably didn't think of blaming the Holy Spirit!
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Hymns
O Come, O Come, Emmanuel (UM211, PH9, LBW34, CBH172, NCH116)
The God Of Abraham Praise (UM116, PH488, NCH24)
O Hear Our Cry, O Lord (PH206)
Hail To The Lord's Anointed (UM203)
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Emmanuel, Emmanuel (UM204)
People Look East (PH12, UM202)
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The Virgin Mary Had A Baby Boy (CBH202)
Come, Thou Long Expected Jesus (PH1, 2,UM196, NCH122)

Anthem

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Prayers usually include these concerns and may follow this sequence:

The Church of Christ

Creation, human society, the Sovereign and those in authority

The local community

Those who suffer

The communion of saints


These responses may be used:


Lord, in your mercy
Hear our prayer

Lord, hear us.
Lord, graciously hear us.
Janice B. Scott
Call to Worship:
Just before the first Christmas, an angel appeared to Joseph to tell him that Jesus would also be called "Emmanuel", meaning "God With Us." Let us listen to the guidance of the angels today as we prepare to receive God With Us once again.

Invitation to Confession:
Jesus, fill me with the awe of Christmas.
Lord, have mercy.
Jesus, fill me with the mystery of Christmas.
Christ, have mercy.
Jesus, fill me with Emmanuel -- God with us.
Lord, have mercy.

StoryShare

Argile Smith
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Contents
What's Up This Week
"Samantha" by Argile Smith
"I'm Pregnant" by C. David McKirachan
"You'd Better Watch out..." by C. David McKirachan
"Terribly Vulnerable to Joy" by Scott Dalgarno
"The Great Christmas-Tree Battle" by Stan Purdum


What's Up This Week

Emphasis Preaching Journal

Over the years, I grow more cynical about Christmas and just about everything that goes along with it. I have not become a scrooge, although the advancing years have made me more careful with my pennies. It is not that I cannot be moved by the lights, the music, and the fellowship of the holidays. I have not become an insensitive, unfeeling clod. My problem is that the language and the images and the music seem to have fallen short in expressing what must have been the feelings of the real human beings going through the events recounted in this story.

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What an exciting day this is! Today is the day before Christmas and tonight is Christmas Eve! People have different ways of doing things. Some people open their presents on Christmas Eve. How many of you do that? (Let them answer.) Others open their presents on Christmas Day. Which of you will open your presents tomorrow? (Let them answer.) Some open gifts on other days. Would any of you like to share another time when you open presents? (Give them the opportunity to answer.)

Why do you suppose we open gifts at this time of the year? (Let them answer.)

Special Occasion

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