A “Ledger Book” Gospel

Encarta describes a “ledger” as “a book with columns for debits and credits on which to transcribe financial records.” Matthew the tax collector gives us a terse record of Jesus words and works built around 5 columns/sermons - Sermon on the Mount (chs 5-7), Mission Instructions (ch 10), Kingdom Parables (ch 13), Church Life (ch 18),       and Future Judgment (chs 23-25). He tells stories with much less vivid detail. (Mark adds many more colorful features.) But Matthew’s pithy text conveys the heart of Jesus’ declarations and demands. The facts are clear for all to examine, like a good ledger book should be! He presents a sufficient record to compel his readers to invest their lives and follow King Jesus. In worldly terms, Matthew left more “behind” than most of Jesus’ young followers. Tax collection was lucrative. But putting Jesus in his dividend column brought eternal returns.