Matthew was a Galilean Jew who lived during the days of the Roman occupation of Israel. Before his historic encounter with the Lord Jesus Christ, Matthew occupied one of the most hated positions in Judean society: he was a publican, a tax collector employed by the Roman government. Stationed at the receipt of custom in the bustling commercial city of Capernaum, Matthew’s daily work involved extracting tolls and tariffs from his own countrymen to enrich the pagan empire of Rome. Publicans were universally despised as traitors, extortioners, and religious outcasts who were barred from entering the synagogues of Israel.
Yet, it was at this very tax collector’s booth that the sovereign grace of the Messiah intersected Matthew’s life. As Jesus passed by, He issued a simple, commanding call: “Follow me.” In an immediate act of costly obedience, Matthew left his lucrative profession, his ledger books, and his worldly security behind to follow the Master.
To celebrate his new life and introduce his fellow outcasts to the Savior, Matthew hosted a great feast at his house, an event recorded precisely in the Bible:
“And as Jesus passed forth from thence, he saw a man, named Matthew, sitting at the receipt of custom: and he saith unto him, Follow me. And he arose, and followed him. 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.” (Matthew 9:9-10)
The parallel accounts in the Gospels of Mark and Luke identify him by his other name, Levi, confirming his background as the son of Alphaeus and detailing the immense sacrifice of his calling:
“And after these things he went forth, and saw a publican, named Levi, sitting at the receipt of custom: and he said unto him, Follow me. And he left all, rose up, and followed him.” (Luke 5:27-28)
Matthew was subsequently chosen by the Lord to be numbered among the twelve apostles, receiving direct authority to preach the kingdom, heal the sick, and cast out devils. His name is permanently etched into the apostolic registries across the New Testament (Mark 3:18, Luke 6:15, Acts 1:13). In his own gospel, when listing the twelve, he humbly retains his old title, labeling himself “Matthew the publican” (Matthew 10:3), ensuring that the readers of all generations would remember the depth of the pit from which he had been delivered.
Following the resurrection and ascension of Christ, Matthew’s training as a meticulous record-keeper was sanctified by the Holy Ghost for a supreme purpose. He was inspired to write the first account of the life and ministry of Jesus—the Gospel According to St. Matthew. Writing with a firm, theological focus directed primarily toward the Hebrew nation, Matthew systematically demonstrated that Jesus of Nazareth was the literal fulfillment of every Old Testament prophecy, the rightful Heir to the throne of David, and the true King of Kings.
From the receipt of custom to the inner circle of the Lamb, Matthew’s life stands as a living demonstration that no individual is beyond the reach of sovereign grace. His pen, once used to record the financial debts of men to Rome, was transformed to write the grand declaration of how the Lord Jesus Christ paid the sin debt of the world, leaving an uncompromised testimony that endures until the great Day of His Return.