“As Jesus passed on from there, he saw a man named Matthew sitting at the customs post. He said to him, "Follow me." And he got up and followed him.” (Matthew 9:9) Matthew was a tax collector before he followed Jesus. In Jesus’ time, tax collectors did not have a respectable status in the public’s eyes because they served the Romans and seized part of the tax for themselves. Jesus said, “It is easier for a camel to pass through the eye of a needle than for one who is rich to enter the kingdom of God.” (Matthew 19:24) Jesus continued to say, “For human beings this is impossible, but for God all things are possible.” (Matthew 19:26) It is true that God’s grace is mightier than the strength of humans. The story of Zacchaeus acts as the best witness: When Jesus arrived at the house of the tax collector named Zacchaeus, “Behold, half of my possessions, Lord, I shall give to the poor, and if I have extorted anything from anyone I shall repay it four times over.” (Luke 19:8) The story of Matthew naturally shares a similar inspiration: “After this he went out and saw a tax collector named Levi sitting at the customs post. He said to him, “Follow me.” And leaving everything behind, he got up and followed him.” (Luke 5:27-28) Indeed, one heart cannot serve two purposes. “No servant can serve two masters.” (Luke 16:13) Not everyone can be as generous as Zacchaeus and Matthew. A rich young man chose to leave Jesus simply because he could not part with his possessions: “Jesus, looking at him, loved him and said to him, "You are lacking in one thing. Go, sell what you have, and give to (the) poor and you will have treasure in heaven; then come, follow me." At that statement his face fell, and he went away sad, for he had many possessions.” (Mark 10:21-22) To follow Lord Jesus, we surely have to pay the price.