Matthew (Levi) – The Tax Collector Who Followed Immediately
Key Moments in Matthew’s Life
“Follow me” – left everything (Matt 9:9)
Hosted Jesus & sinners (Matt 9:10–13)
Listed among the apostles (Matt 10:3)
Present at the institution of communion (Matt 26:26–29)
Witnessed the Great Commission (Matt 28:16–20)
Wrote the Gospel of Matthew
The Call – Leaving the Tax Booth
Matthew, also called Levi son of Alphaeus, was a tax collector working for the Roman government in Capernaum. Tax collectors were among the most despised people in Jewish society. They were seen as traitors who collaborated with the occupying Romans, often extorting extra money for personal gain. Matthew’s booth was located on a major trade route near the Sea of Galilee, making him a visible symbol of Roman oppression (Matthew 9:9).
One day Jesus passed by Matthew’s tax booth and said two simple words: “Follow me.” Without hesitation, Matthew got up, left his booth, and followed Jesus. This immediate obedience is striking. He walked away from a lucrative (though hated) career, his source of wealth, and his position of power. The Gospels record this moment with stark simplicity: “And he arose, and followed him” (Matthew 9:9; Mark 2:14; Luke 5:27–28).
Matthew’s decision was radical. He left behind financial security and social status (however despised) to follow an itinerant teacher who had no place to lay His head. This act of faith and surrender shows Matthew’s heart was already prepared for Jesus’ call, even though he was considered a sinner by his own people. His immediate response stands in contrast to others who hesitated or made excuses. Matthew didn’t negotiate, delay, or look back—he simply followed.
From that moment, Matthew’s life was transformed. The man once known for collecting taxes for Rome now collected souls for the kingdom. His calling illustrates the power of Jesus to reach even the most unlikely people and turn their lives around completely.
The Great Feast – Eating with Sinners
Immediately after his calling, Matthew hosted a great feast for Jesus in his house. He invited a large crowd of tax collectors and other “sinners” to eat with Jesus (Matthew 9:10–13; Mark 2:15–17; Luke 5:29–32). The Pharisees were scandalized: “Why do you eat and drink with tax collectors and sinners?”
Jesus answered: “They that are whole need not a physician; but they that are sick. I came not to call the righteous, but sinners to repentance.” This meal was Matthew’s first act of public testimony — he invited his old friends to meet Jesus. It also shows the radical grace of Christ: He sought out the outcasts and celebrated with them. Matthew’s feast became a powerful demonstration of the kingdom of God welcoming the undeserving. The presence of Jesus among sinners shocked the religious elite but revealed the heart of His mission: to seek and save the lost.
“And it came to pass, as Jesus sat at meat in the house, behold, many publicans and sinners came and sat down with him and his disciples. And when the Pharisees saw it, they said unto his disciples, Why eateth your Master with publicans and sinners? But when Jesus heard that, he said unto them, They that be whole need not a physician, but they that are sick.” — Matthew 9:10–12 (AKJV)
Chosen Among the Twelve
Shortly after his calling, Jesus appointed the twelve apostles, and Matthew (also called Levi) was included (Matthew 10:3; Mark 3:18; Luke 6:15). His inclusion among the Twelve is remarkable — a former tax collector standing alongside fishermen, a zealot, and others. Jesus deliberately chose a man hated by his own people to be one of His closest followers.
Matthew’s presence in the list of apostles shows the transforming power of Jesus’ call. He went from being a symbol of Roman oppression to a symbol of grace. His old life was left behind; his new life was dedicated to following and proclaiming Jesus. The contrast between his former occupation and his new role highlights the radical nature of the kingdom of God.
The Gospel According to Matthew
Matthew is traditionally regarded as the author of the Gospel that bears his name. The Gospel of Matthew was likely written between AD 60–80, aimed primarily at a Jewish-Christian audience. It emphasizes Jesus as the fulfillment of Old Testament prophecy and the promised Messiah. Matthew frequently uses phrases like “that it might be fulfilled which was spoken by the prophet” to connect Jesus’ life to Scripture.
Key themes in Matthew’s Gospel include:
- • Jesus as the new Moses (Sermon on the Mount – Matthew 5–7)
- • The kingdom of heaven (used 32 times)
- • The church (explicit mention in Matthew 16:18 and 18:17)
- • Righteousness and obedience to God’s law
Matthew’s Gospel contains five major teaching blocks, mirroring the five books of Moses, and presents Jesus as the teacher and king. His background as a tax collector may explain the detailed financial references (e.g., the temple tax, tribute money) and the emphasis on stewardship. The Gospel also includes unique material such as the visit of the Magi and the flight to Egypt, showing Matthew’s interest in Jesus’ early life.
Matthew at the Last Supper & Beyond
Matthew was present at the Last Supper, where Jesus instituted the Lord’s Supper (Matthew 26:26–29). He witnessed Jesus’ betrayal by Judas, the agony in Gethsemane, and the crucifixion. After the resurrection, Matthew was among the eleven who received the Great Commission: “Go ye therefore, and teach all nations…” (Matthew 28:19–20).
Early tradition holds that Matthew preached in Judea and then traveled to other regions (possibly Ethiopia or Persia) to share the gospel. He is said to have written his Gospel before leaving Judea, in Hebrew or Aramaic, for Jewish believers. His life after the resurrection is less documented, but his Gospel remains one of the most influential writings in history, bridging Jewish expectation with the fulfillment in Christ.
Death & Legacy
Tradition varies on Matthew’s death. Some early sources say he was martyred by stabbing or beheading in Ethiopia or Persia. Other traditions hold that he died naturally. Unlike Peter, James, or Paul, there is no single widely accepted account of his martyrdom, but most early writers affirm he died for his faith.
Matthew’s legacy is profound. From a despised tax collector to a chosen apostle and Gospel writer, he shows the transformative power of Jesus’ call. His Gospel bridges the Old and New Testaments, presenting Jesus as the fulfillment of prophecy and the King of the Jews. Matthew’s life reminds us that no one is too far gone for grace — even a collaborator with Rome could become a herald of the kingdom. His writings continue to proclaim the good news to millions, making him one of the most enduring voices among the apostles.