This sermon explores Jesus' encounter with Matthew, a tax collector, and how it demonstrates God's transformative power and grace. Pastor Erin emphasizes that Jesus sees people not for who they were, but for who they can become. He highlights the contrast between the Pharisees' judgmental attitude and Jesus' compassionate approach to sinners, illustrating God's desire for mercy over sacrifice. The sermon encourages listeners to embrace their new identity in Christ and respond to His call to follow, regardless of their past.