Matthew, also known as Levi, had a more dramatic and public transformation than most of the twelve chosen disciples of Jesus Christ. His calling from a despised profession to the intimate circle of the Son of God reflects the boundless grace and inclusive love of the Lord. Matthew was a publican, a tax collector, a profession that rendered him an outcast in Jewish society. Publicans were notorious for their extortion, their collaboration with the Roman occupiers, and their perceived betrayal of their own people. Yet, it was precisely such a man that Jesus called to follow Him, demonstrating that no past sin or societal stigma is too great for God’s redemptive power.

The Radical Call of Levi

The Gospels record this pivotal moment with striking brevity, highlighting the immediate impact of Jesus’ words. Matthew, in his own Gospel, recounts it simply:

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.

Matthew 9:9
KJV

Mark and Luke call him Levi; Mark adds that he was the son of Alphaeus, and both stress his prompt obedience.

And as he passed by, he saw Levi the son of Alphaeus sitting at the receipt of custom, and said unto him, Follow me. And he arose and followed him.

Mark 2:14
KJV

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
KJV

The phrase “he left all, rose up, and followed him” from Luke’s account highlights the radical nature of Matthew’s decision. He abandoned a lucrative, albeit disreputable, career for an uncertain future with an itinerant preacher. This was no gradual process but an instant surrender to the Lordship of Christ. His response shows what discipleship costs: he forsook worldly security for the higher calling of God.

The Feast for Jesus: Mercy Over Sacrifice

Matthew’s transformation was not kept private. In an act of gratitude and perhaps a desire to introduce his former colleagues to his new Master, he hosted a great feast for Jesus. This gathering, attended by “a great company of publicans and of others that sat down with them” (Luke 5:29), quickly drew the critical eye of the religious elite.

And when the Pharisees saw it, they said unto his disciples, Why eateth your Master with publicans and sinners?

Matthew 9:11
KJV

The Pharisees, self-appointed guardians of Mosaic law, viewed such association as defiling. Their question revealed their spiritual blindness and their conviction that righteousness was found in separation from “sinners.” Jesus’ response, however, cut to the heart of His mission:

But when Jesus heard that, he said unto them, They that be whole need not a physician, but they that are sick. But go ye and learn what that meaneth, I will have mercy, and not sacrifice: for I am not come to call the righteous, but sinners to repentance.

Matthew 9:12-13
KJV

Jesus made it plain that He came not for those who counted themselves righteous, but for the spiritually sick and lost, and that mercy outweighs ritual. Matthew’s house showed God’s grace reaching publicans and sinners: the King of kings sat there with those the world counted lowest.

Matthew’s Discipleship and Apostolic Ministry

Following his calling, Matthew became one of the twelve apostles, a foundational pillar of the early church. His life, once dedicated to collecting earthly tribute for Rome, was now devoted to proclaiming the heavenly kingdom. He witnessed Jesus’ miracles, heard His teachings, and was privy to the intimate moments shared among the disciples. His transformation from a symbol of oppression to a messenger of salvation was a living testimony to the power of Christ.

As an apostle, Matthew would have played a crucial role in spreading the Gospel after Jesus’ ascension. Though specific details of his post-Pentecost ministry are scarce in the biblical record, Eusebius records the tradition that Matthew first preached to the Hebrews and, when he was about to go to others, left them his Gospel in writing (Ecclesiastical History 3.24). His former meticulousness as a tax collector, a man accustomed to keeping records and accounts, would have been a valuable asset in his new role as a chronicler of the life and ministry of Jesus Christ.

The Gospel According to Matthew

Matthew’s enduring legacy is undoubtedly the Gospel that bears his name. This divinely inspired account of Jesus’ life, death, and resurrection is strategically placed as the first book in the New Testament, serving as a bridge between the Old and New Covenants. Matthew’s Gospel is distinct in several ways:

  • Target Audience: Primarily written for a Jewish audience, it frequently emphasizes Jesus’ fulfillment of Old Testament prophecies. Phrases like “that it might be fulfilled which was spoken by the prophet” appear repeatedly throughout the book.
  • Jesus as Messiah: Matthew meticulously presents Jesus as the long-awaited King of Israel, the Son of David, and the promised Messiah. He traces Jesus’ lineage back to Abraham and David, validating His claim to the throne.
  • The Kingdom of Heaven: Matthew alone uses the phrase “kingdom of heaven,” thirty-two times in the KJV, for the rule of God that Christ proclaimed.
  • Sermon on the Mount: He provides the most extensive record of Jesus’ ethical teachings, including the Beatitudes and the Lord’s Prayer, found in Matthew 5-7.
  • Great Commission: His Gospel concludes with the powerful mandate given by the resurrected Christ to His disciples, to “Go ye therefore, and teach all nations, baptizing them in the name of the Father, and of the Son, and of the Holy Ghost” (Matthew 28:19).

As a former tax collector, Matthew knew what it meant to be an outsider brought in, a sinner welcomed by the Saviour. That experience likely shaped his emphasis on God’s mercy and the availability of salvation.

Enduring Lessons from Matthew’s Life

The life of Matthew (Levi) offers truths for believers across generations:

  • God’s Call is Universal: No one is beyond the reach of God’s grace. Matthew, a despised tax collector, was chosen and transformed, demonstrating that God looks past our past and sees our potential for His glory.
  • Immediate Obedience is Key: Matthew’s immediate response to Jesus’ call is a model for all who hear the Gospel. Delaying obedience can hinder spiritual growth and miss divine opportunities. “And he arose, and followed him.”
  • Jesus Came for Sinners: Matthew’s feast and Jesus’ defense of His association with “publicans and sinners” powerfully remind us that the Gospel is for the lost, the broken, and those who recognize their need for a Saviour. “I am not come to call the righteous, but sinners to repentance.”
  • True Transformation is Possible: From a life of self-enrichment and societal disdain to one of humble service and eternal impact, Matthew’s journey illustrates the radical, life-altering power of a relationship with Jesus Christ.
  • Our Past Can Inform Our Present Service: Matthew’s habits as a record-keeper may well have served him as the writer of a Gospel; the Lord who called him can use every part of a life for His purposes.

Conclusion

Matthew, the tax collector turned Apostle, shows the grace of God. Christ’s invitation extends to all, whatever their past or their present standing in the eyes of the world. His life and his inspired Gospel continue to proclaim the foundational truth that Jesus came “to seek and to save that which was lost” (Luke 19:10). May we, like Matthew, hear the call of Christ, leave all, and follow Him with immediate and steadfast devotion, becoming witnesses of His boundless mercy and redeeming power.