“As Jesus went on from there, he saw a man named Matthew sitting at the tax collector’s booth. ‘Follow me,’ he told him, and Matthew got up and followed him.” — Matthew 9:9 (NIV)
In the dusty streets of Capernaum, a man sat at his tax booth—despised, isolated, and wealthy beyond measure. His name was Matthew (also called Levi), and he was a tax collector for the Roman Empire. To his fellow Jews, he was a traitor, a thief, and a sinner who had sold his soul for profit.
But when Jesus of Nazareth walked by and said just two words—“Follow me”—everything changed.
Matthew rose from his seat, left behind his lucrative career, and became one of the Twelve Apostles. More than that, he became the author of the Gospel of Matthew, the first book of the New Testament, which has shaped Christian faith and theology for two millennia.
Matthew’s story is a testament to the transforming power of grace. It reminds us that no one is too far gone, no past too shameful, no sin too great for Jesus to redeem. If God could take a corrupt tax collector and turn him into a Gospel writer, what might He do with you?
Who Was Matthew Before Jesus Called Him?
Matthew or Levi? Understanding His Names
Before we dive into his transformation, let’s clarify his identity. This apostle is known by two names:
- Matthew (Hebrew: Mattityahu, meaning “gift of Yahweh”)
- Levi (Hebrew: Levi, meaning “joined” or “attached”)
The Gospels use both names:
- Matthew 9:9 calls him “Matthew”
- Mark 2:14 and Luke 5:27 call him “Levi, son of Alphaeus”
So was he Matthew or Levi? Most scholars believe Levi was his birth name, and Matthew was either a name he took later (perhaps after his conversion) or a nickname given by Jesus. It was common for people in the Bible to have multiple names (Simon → Peter; Saul → Paul).
What’s significant is the meaning: “Gift of Yahweh.” Whether he received this name at birth or later, it’s a beautiful irony—a man once considered a curse to his people became a gift to the Church.
What Tax Collectors Represented in First-Century Judaism
To understand the weight of Matthew’s calling, we must understand what tax collectors (telōnēs in Greek) represented in first-century Judea.
Tax collectors were Jewish men hired by Rome to collect taxes from their own people. Here’s why they were universally hated:
- They worked for the oppressor. Rome occupied Israel, and tax collectors were seen as collaborators with the enemy.
- They were extortionists. Rome allowed tax collectors to charge whatever they wanted—as long as they paid Rome’s required amount. They often overcharged and pocketed the difference, becoming wealthy through legal theft.
- They were ritually unclean. Constant contact with Gentiles made them ceremonially defiled in Jewish law. They couldn’t enter the temple or participate in religious life.
- They were social pariahs. The Pharisees grouped tax collectors with “sinners” (Matthew 9:10-11), prostitutes, and Gentiles. They were excommunicated from Jewish society.
The Talmud (Jewish oral tradition) said: “It is righteous to lie and deceive a tax collector.” That’s how despised they were.
Why Matthew Was Hated by His Own People
Matthew sat at a tax booth in Capernaum, a bustling fishing town on the Sea of Galilee. His job was to collect:
- Land taxes (on property and crops)
- Income taxes (on earnings)
- Trade taxes (on goods transported through the area)
Every day, fishermen like Peter, Andrew, James, and John would have had to pay Matthew’s taxes on their catch. Imagine the tension: the very men who would become Matthew’s closest friends in Christ were once forced to line his pockets with their hard-earned money.
Matthew was rich (Luke 5:29 mentions his “large banquet”), but he was utterly alone. No respectable Jew would associate with him. He had wealth but no honor, money but no friends, security but no soul.
And that’s where Jesus found him.
The Life-Changing Moment: “Follow Me” (Matthew 9:9)
Jesus Sees What Others Miss
Picture the scene: Jesus is walking through Capernaum, fresh from healing a paralytic and forgiving his sins (Matthew 9:1-8). The crowd is buzzing. The Pharisees are grumbling. And Jesus walks past Matthew’s tax booth.
Everyone else saw a traitor. A thief. A lost cause.
But Jesus saw a gift of God.
The text is beautifully simple:
“As Jesus went on from there, he saw a man named Matthew sitting at the tax collector’s booth.” — Matthew 9:9 (NIV)
The Greek word for “saw” is eidō, which can mean more than just physical sight—it implies perception, understanding, recognition. Jesus didn’t just glance at Matthew; He saw into his heart. He saw:
- A man trapped by his choices
- A soul longing for redemption
- A future Gospel writer
- A potential apostle
Matthew’s Immediate Response
Then came the call:
“‘Follow me,’ he told him, and Matthew got up and followed him.” — Matthew 9:9 (NIV)
Two words from Jesus. Zero hesitation from Matthew.
The text emphasizes the immediacy: Matthew “got up and followed him.” No negotiation. No “let me think about it.” No “after I finish this tax collection season.” He simply rose and followed.
This is radical. Consider what Matthew left behind:
- His career (tax collecting was a lifetime appointment)
- His wealth (he walked away from guaranteed income)
- His security (he couldn’t go back; Rome wouldn’t rehire him)
- His identity (his entire life had been defined by this role)
Leaving Everything Behind: The Cost of Discipleship
Some skeptics ask: “Wasn’t it easy for Matthew to follow Jesus? He was already hated—what did he have to lose?”
But that misses the point. Matthew had everything to lose:
- Financial security: Tax collectors were wealthy. Matthew gave up riches.
- Power: He had authority (backed by Rome). He surrendered it.
- A known life: However lonely, his life was predictable. Following Jesus meant entering the unknown.
Matthew’s response reveals the true cost of discipleship—and the surpassing worth of knowing Christ.
As Jesus would later teach in the Sermon on the Mount (which Matthew carefully recorded):
“Do not store up for yourselves treasures on earth… but store up for yourselves treasures in heaven.” — Matthew 6:19-20 (NIV)
Matthew lived that teaching before Jesus even preached it.
The Great Feast: Matthew’s First Act of Evangelism
A Banquet for Sinners (Matthew 9:10-13)
Matthew’s first recorded act as a disciple is beautiful and telling: he threw a party.
“While Jesus was having dinner at Matthew’s house, many tax collectors and sinners came and ate with him and his disciples.” — Matthew 9:10 (NIV)
Luke’s account adds that it was a “great banquet” (Luke 5:29), suggesting Matthew spared no expense. He invited:
- His former colleagues (other tax collectors)
- “Sinners” (social outcasts)
- Jesus and His disciples
This was Matthew’s first act of evangelism. He couldn’t keep this life-changing encounter to himself. He wanted everyone in his network—all the people polite society rejected—to meet Jesus too.
Lesson: When you encounter Christ, your first instinct should be to share Him with others, especially those who need Him most.
The Pharisees’ Criticism
Naturally, the religious leaders were scandalized:
“When the Pharisees saw this, they asked his disciples, ‘Why does your teacher eat with tax collectors and sinners?'” — Matthew 9:11 (NIV)
In their worldview, holiness meant separation. A righteous rabbi would never defile himself by eating with such people. Jesus’ willingness to recline at Matthew’s table—sharing intimate fellowship with “sinners”—was shocking.
Jesus’ Response: “I Have Not Come to Call the Righteous”
Jesus’ response is one of the most important statements in the Gospels:
“On hearing this, Jesus said, ‘It is not the healthy who need a doctor, but the sick. But go and learn what this means: “I desire mercy, not sacrifice.” For I have not come to call the righteous, but sinners.'” — Matthew 9:12-13 (NIV)
Jesus used three arguments:
- The doctor analogy: Doctors go where the sick are. Jesus came for those who know they need healing.
- A rebuke from Scripture: Jesus quoted Hosea 6:6—God values mercy over ritual purity. The Pharisees had missed the heart of God’s law.
- A mission statement: Jesus didn’t come for those who think they’re righteous (like the Pharisees). He came for those who know they’re sinners (like Matthew).
This feast at Matthew’s house became a living parable of the Gospel: Jesus came to seek and save the lost (Luke 19:10).
Matthew as One of the Twelve Apostles
Matthew in the Lists of the Twelve
After his conversion, Matthew became one of the Twelve Apostles—the inner circle of Jesus’ followers. He’s listed in all four Gospel accounts and in Acts:
- Matthew 10:3: “Matthew the tax collector”
- Mark 3:18: “Matthew”
- Luke 6:15: “Matthew”
- Acts 1:13: “Matthew”
Notice that in Matthew’s own Gospel, he identifies himself as “Matthew the tax collector” (Matthew 10:3). Why would he include this shameful detail? Because he never forgot where he came from. His past was a testimony to God’s grace.
His Role During Jesus’ Ministry
Scripture doesn’t record many specific actions by Matthew during Jesus’ three-year ministry. But we know he was present for:
- The Sermon on the Mount (Matthew 5-7)
- Miracles and healings (throughout the Gospels)
- The Transfiguration (Matthew 17:1-13)—though Peter, James, and John were closest
- The Last Supper (Matthew 26:20)
- Jesus’ arrest and trial (Matthew 26-27)
- The Resurrection appearances (Matthew 28)
Matthew was a quiet disciple—not as outspoken as Peter, not as beloved as John. But he was observant, detail-oriented, and faithful.
These qualities would serve him well when he sat down to write his Gospel.
Matthew at the Cross and Resurrection
While most of the disciples fled when Jesus was arrested (Matthew 26:56), church tradition suggests Matthew (like John) remained nearby during the crucifixion. He witnessed:
- The darkness at noon (Matthew 27:45)
- Jesus’ cry from the cross (Matthew 27:46)
- The tearing of the temple veil (Matthew 27:51)
And he was among those who encountered the risen Christ (Matthew 28:16-20), receiving the Great Commission:
“Therefore go and make disciples of all nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit.” — Matthew 28:19 (NIV)
Matthew, the former traitor, was now commissioned to make disciples from all nations—including the very Romans he once served.
Matthew the Gospel Writer: His Unique Contribution
The Gospel of Matthew: Purpose and Audience
After Pentecost, Matthew (along with the other apostles) spread the Gospel throughout the known world. But his greatest contribution was writing the Gospel of Matthew—the first book of the New Testament.
Key facts about the Gospel:
- Written: Approximately AD 50-70 (before the destruction of the Jerusalem temple)
- Audience: Primarily Jewish Christians and Jewish seekers
- Purpose: To prove that Jesus is the promised Messiah prophesied in the Hebrew Scriptures
- Structure: Organized around five major teaching discourses (echoing the five books of Moses)
Key Themes: Jesus as the Jewish Messiah
Matthew’s Gospel is saturated with Old Testament quotations and allusions—more than any other Gospel. He repeatedly uses the phrase:
“This was to fulfill what was spoken by the prophet…”
Examples:
- Jesus’ virgin birth fulfills Isaiah 7:14 (Matthew 1:22-23)
- Jesus’ birth in Bethlehem fulfills Micah 5:2 (Matthew 2:5-6)
- Jesus’ escape to Egypt fulfills Hosea 11:1 (Matthew 2:15)
- Jesus’ crucifixion fulfills Psalm 22 and Isaiah 53
Matthew wanted his Jewish readers to see that Jesus is the fulfillment of every messianic prophecy. The tax collector who once betrayed Israel now defended Jesus’ identity as Israel’s King.
Why Matthew’s Gospel Begins with a Genealogy
Matthew’s Gospel opens with something most modern readers skip: a genealogy (Matthew 1:1-17). Why?
Because for a Jewish audience, lineage mattered. The Messiah had to be a descendant of David (2 Samuel 7:12-16). Matthew traces Jesus’ legal lineage through Joseph, proving Jesus’ rightful claim to the throne of David.
Interestingly, Matthew includes four women in the genealogy—Tamar, Rahab, Ruth, and Bathsheba—all with scandalous or Gentile backgrounds. This foreshadows a key theme: Jesus came for sinners and outsiders, not just the religious elite.
Matthew, the sinner-turned-apostle, understood this deeply.
The Sermon on the Mount and Other Teachings
Matthew preserves more of Jesus’ teachings than any other Gospel. The Sermon on the Mount (Matthew 5-7) is found only in Matthew. This sermon includes:
- The Beatitudes (Matthew 5:3-12)
- Jesus as the fulfillment of the Law (Matthew 5:17)
- The Lord’s Prayer (Matthew 6:9-13)
- Teaching on worry and trust (Matthew 6:25-34)
As a former tax collector—skilled in record-keeping and documentation—Matthew was uniquely equipped to preserve Jesus’ words accurately. His attention to detail gave the Church a reliable account of Jesus’ life and teaching.
Matthew’s Ministry After Pentecost
Church Tradition About Matthew’s Later Life
The New Testament doesn’t record Matthew’s activities after Pentecost. However, early Church tradition (from sources like Eusebius, Clement of Alexandria, and Irenaeus) suggests:
- He initially stayed in Judea, preaching to Jewish communities
- He wrote his Gospel in Hebrew (or Aramaic) for Jewish believers, which was later translated into Greek
- He traveled as a missionary, possibly to Ethiopia, Persia, or Parthia (traditions vary)
The Acts of Andrew and Matthias (an apocryphal text, not Scripture) claims Matthew preached in Ethiopia. Other traditions place him in Persia or Syria.
Matthew’s Martyrdom and Legacy
According to tradition, Matthew was martyred for his faith, though accounts differ on the method:
- Some say he was killed with a sword in Ethiopia
- Others say he was burned at the stake in Persia
- Still others claim he died peacefully of old age
What’s certain is this: Matthew gave his life—whether through martyrdom or faithful service—to the Gospel he once tried to betray through his collaboration with Rome.
His legacy? The Gospel of Matthew has been read, preached, and treasured by billions of Christians for 2,000 years. The tax collector who was once hated by his people became a blessing to all nations.
5 Powerful Lessons from Matthew’s Transformation
1. No One Is Beyond Jesus’ Reach
If Jesus could redeem Matthew—a traitor, a thief, a collaborator with Rome—then no one is beyond His reach. Not the addict. Not the criminal. Not the person who has hurt others or sold their integrity for profit.
“For the Son of Man came to seek and to save the lost.” — Luke 19:10 (NIV)
Whoever you are, whatever you’ve done, Jesus sees you the way He saw Matthew. Not as a lost cause, but as a gift of God waiting to be unwrapped.
2. Immediate Obedience Opens the Door to Purpose
Matthew didn’t hesitate. He didn’t say, “Let me finish this tax season.” He got up immediately and followed Jesus. That obedience opened the door to:
- Becoming an apostle
- Writing a Gospel
- Impacting billions of lives
Delayed obedience is disobedience. When Jesus calls, the right time to respond is now.
3. Your Past Can Become Your Platform
Matthew’s background as a tax collector—his greatest shame—became his greatest asset:
- His literacy and writing skills (tax collectors had to be educated) allowed him to document Jesus’ teachings
- His attention to detail made his Gospel historically reliable
- His experience as an outcast gave him compassion for sinners
God doesn’t waste your past. He redeems it and uses it for His glory.
4. Use Your Gifts for God’s Kingdom
Matthew didn’t become a fisherman like Peter or a tentmaker like Paul. He used the gifts he already had—literacy, organization, record-keeping—to serve Jesus.
You don’t have to become someone else to serve God. Use what you have. Your profession, your skills, your experiences—all can be consecrated for kingdom purposes.
5. Grace Changes Everything
Matthew’s life is a testament to grace. He didn’t earn Jesus’ call. He didn’t deserve it. Jesus simply chose him—and that grace transformed everything.
“But God demonstrates his own love for us in this: While we were still sinners, Christ died for us.” — Romans 5:8 (NIV)
Grace isn’t just a doctrine; it’s a life-altering reality. If you’ve experienced it, like Matthew did, you’ll never be the same.
Conclusion: The Gospel of Second Chances
Matthew’s story is the Gospel of second chances. A man who had betrayed his people for money was given a second chance by Jesus—and he spent the rest of his life proclaiming the Messiah he once ignored.
From tax booth to apostleship. From extortionist to evangelist. From sinner to saint. That’s the power of Jesus’ call: “Follow me.”
Maybe you feel like Matthew—trapped by your past, defined by your mistakes, isolated by your shame. Maybe you think you’ve gone too far, done too much, hurt too many people to ever be useful to God.
If so, hear the words Jesus spoke to Matthew echoing across the centuries to you:
“Follow me.”
It’s not too late. Your past doesn’t disqualify you. Jesus specializes in taking broken people and making them whole, taking sinners and making them saints, taking traitors and making them Gospel writers.
Matthew heard those two words and his life was never the same. What will you do when Jesus speaks them to you?
The tax collector became a gift of God to the world. What might God do with you?
FAQs About Matthew the Apostle
Q: Was Matthew really a tax collector?
A: Yes. Matthew (also called Levi) was a tax collector working in Capernaum when Jesus called him to be a disciple (Matthew 9:9; Mark 2:14; Luke 5:27-28). Tax collectors were despised in Jewish society as traitors and extortionists.
Q: Why did Jesus choose someone like Matthew?
A: Jesus came to “call sinners, not the righteous” (Matthew 9:13). Choosing Matthew demonstrated that God’s grace extends to everyone—even those society rejects. Matthew’s transformation also showed that no one is beyond redemption.
Q: Is Matthew the same as Levi?
A: Yes. Matthew and Levi are the same person. “Levi” was likely his birth name, while “Matthew” (meaning “gift of God”) was either a name he adopted after his conversion or a name given to him by Jesus. This was common in biblical times (Simon → Peter; Saul → Paul).
Q: Did Matthew really write the Gospel of Matthew?
A: Early Church tradition unanimously attributes the first Gospel to Matthew the Apostle. Church Fathers like Papias (AD 60-130), Irenaeus (AD 130-202), and Origen (AD 184-253) all affirmed Matthew’s authorship. While some modern scholars debate this, the traditional view has strong historical support.
Q: What happened to Matthew after Jesus ascended?
A: Scripture doesn’t record Matthew’s later ministry. Church tradition suggests he initially preached in Judea, then possibly traveled to Ethiopia, Persia, or Syria as a missionary. He is believed to have been martyred for his faith, though accounts differ on the details. His lasting legacy is the Gospel of Matthew.
Scripture References:
- Matthew 9:9-13 (Matthew’s calling and feast)
- Matthew 10:3 (Matthew in the list of apostles)
- Matthew 1:1-17 (Genealogy of Jesus)
- Matthew 5-7 (Sermon on the Mount)
- Luke 5:27-32 (Parallel account of Matthew’s calling)
Is God calling you today? Maybe it’s not to leave your job, but to surrender your heart. Maybe it’s to use your gifts for His kingdom. Or maybe, like Matthew, it’s a radical call to follow Jesus into the unknown. Whatever it is, don’t hesitate. The same Jesus who transformed Matthew’s life wants to transform yours.
Share this article if Matthew’s story inspired you! Let’s spread the message that no one is beyond God’s reach, and that grace really does change everything.
🙏 Amen. Follow Him today.