Matthew, also named Levi in the Synoptic Gospels, stands as one of the most remarkable examples of transforming grace in the New Testament. Called by Jesus Christ directly from his tax booth in Capernaum, Matthew left behind a lucrative yet despised profession to follow the Messiah as one of the Twelve Apostles. Beyond his immediate role as an eyewitness to Jesus' earthly ministry, death, and resurrection, church tradition and early historical testimony attribute to him the First Gospel of the New Testament canon. Matthew's unique background equipped him to record Jesus' teachings with precise structural clarity, presenting Jesus of Nazareth as the genuine Messiah who fulfilled the Old Testament Law and Prophets, established the Kingdom of Heaven, and extended divine salvation to all nations.

Introduction

The apostle Matthew occupies a prominent position in the foundational history of the Christian movement. As one of the original twelve apostles chosen by Jesus Christ, Matthew participated directly in the public ministry of Christ, witnessing His miracles, hearing His discourses, and receiving His post-resurrection commission. His identification in the Gospel accounts as a former tax collector highlights the radical and inclusive nature of Jesus' ministry, which bypassed the established religious elite of first-century Judea to enlist men who were culturally and socially marginalized.

In early church tradition, Matthew is consistently acknowledged as the author of the Gospel that bears his name. His Gospel served as a crucial bridge between the Old and New Testaments, written with a deep sensitivity to Jewish prophetic fulfillment while emphasizing the universal scope of the Gospel message. Through his apostolic witness and his written account, Matthew helped shape the early Church's understanding of Jesus as the Messiah, the new Moses, and the sovereign King who possesses all authority in heaven and on earth.

Name and Identity in Scripture

In the New Testament, this apostle is referred to by two distinct names: Matthew and Levi. In the Gospel of Matthew, his call is recorded under the name Matthew: "As Jesus passed by from there, he saw a man called Matthew sitting at the tax office" (Matthew 9:9). However, parallel accounts in the Gospels of Mark and Luke describe the identical event using the name Levi: "He saw Levi the son of Alphaeus sitting at the tax office" (Mark 2:14; cf. Luke 5:27).

It was common among first-century Jewish individuals to possess two names, either a Hebrew name and a Greek or Latin name, or two Hebrew/Aramaic names. The name Matthew (derived from the Hebrew Mattanyah or Mattithyahu) signifies "Gift of Yahweh" or "Gift of God." The name Levi connects him to the priestly tribe of Levi, though there is no explicit biblical record that he functioned in a Levitical priestly role. It is possible that Levi was his birth name, while Matthew was a name given to him or assumed following his call to follow Christ, reflecting his new spiritual identity as a receiver and minister of God's grace.

Mark 2:14 explicitly identifies Levi as the "son of Alphaeus." While another apostle, James, is also designated as the "son of Alphaeus" (Matthew 10:3; Mark 3:18), Scripture does not explicitly state that Matthew and James were brothers. Unlike the explicit biblical pairings of Peter and Andrew, or James and John, Matthew and James the son of Alphaeus are never referred to as brothers in the apostolic lists, leaving their precise familial relationship uncertain.

Background as a Tax Collector in Capernaum

Prior to his call, Matthew worked as a publican or tax collector (Greek: telōnēs) in Capernaum, a major commercial hub situated on the northwestern shore of the Sea of Galilee. Capernaum was located along the Via Maris ("Way of the Sea"), an ancient trade route connecting Damascus to Egypt. Consequently, Capernaum served as an important customs collection point for goods moving between the territories governed by Herod Antipas (Galilee and Perea) and Philip the Tetrarch (Iturea and Trachonitis).

In first-century Jewish society, tax collectors were deeply hated and socially ostracized. The tax collection system relied on tax farming, in which regional rulers contracted collection duties to individuals who paid a fixed tax quota upfront and generated personal profits by collecting surcharges from the populace. This system encouraged rampant extortion, corruption, and financial exploitation. Furthermore, tax collectors collaborated directly with the Roman authorities or their client rulers, making them appear as political traitors to the Jewish national cause.

From a religious standpoint, tax collectors were regarded as ritually unclean due to their frequent contact with Gentiles, foreign currency, and dishonest commercial dealings. The Pharisees and religious leaders classified tax collectors alongside gross sinners, prostitutes, and outcasts, viewing them as utterly unfit for religious fellowship or divine favour. Matthew's position as a tax collector therefore placed him at the bottom of the spiritual and moral hierarchy recognised by religious authorities of his day.

The Call of Matthew and the Banquet

The call of Matthew is recorded with striking brevity and dramatic power in the Synoptic Gospels. While Matthew was sitting at his tax office in Capernaum, Jesus approached him and uttered two simple words: "Follow me" (Matthew 9:9). Luke notes that Matthew immediately "left everything, arose, and followed him" (Luke 5:28). Leaving his tax booth meant abandoning a lucrative career that he could not easily reclaim, demonstrating immediate faith and total devotion to Jesus.

Following his response to Jesus, Matthew hosted a great feast at his house in honour of Jesus. Luke 5:29 records that "Levi made a great feast for him in his house." Matthew invited a large gathering of his fellow tax collectors and associates to meet Jesus, providing an opportunity for other social outcasts to hear the Messiah's message. This act demonstrated Matthew's eagerness to share his new allegiance with his personal network.

The banquet drew severe criticism from the Pharisees and scribes, who confronted Jesus' disciples, asking: "Why does your teacher eat with tax collectors and sinners?" (Matthew 9:11). Jesus responded with a profound declaration of His mission:

"Those who are healthy have no need for a physician, but those who are sick do. But you go and learn what this means: 'I desire mercy, and not sacrifice,' for I didn't come to call the righteous, but sinners to repentance." (Matthew 9:12–13)
This event established a defining principle of Jesus' ministry: divine grace offers redemption and inclusion to the broken and unworthy, rather than rewarding those who rely on self-righteousness.

Life and Ministry as an Apostle

Following his initial call, Matthew was formally selected by Jesus as one of the Twelve Apostles (Matthew 10:3; Mark 3:18; Luke 6:15; Acts 1:13). The apostles were designated to accompany Jesus throughout His itinerant earthly ministry, receive His private instructions, and serve as authorized witnesses of His works and resurrection. Matthew lived alongside fishermen, zealots, and other diverse individuals, forming a unified brotherhood centered on devotion to Christ.

Matthew's professional background provided him with literacy, administrative discipline, and skill in keeping systematic records—qualities that were unusual among Galilean laborers. While the Gospel accounts do not explicitly record individual actions by Matthew during Jesus' public ministry, his presence is recorded at major apostolic milestones, including the commissioning of the Twelve, the Last Supper, the prayer in Gethsemane, and the post-resurrection appearances of Jesus in Galilee and Jerusalem.

After the ascension of Jesus, Matthew was present with the disciples in the upper room in Jerusalem, persevering in prayer and receiving the Holy Spirit at Pentecost (Acts 1:13; 2:1–4). Along with the rest of the Twelve, he participated in the early proclamation of the Gospel in Judea, enduring persecution and testifying to the resurrection of Jesus Christ.

Authorship and Character of the First Gospel

While the Gospel of Matthew itself is formally anonymous—as are all four canonical Gospels—unanimous early church tradition from the second century onward attributes its authorship to Matthew the apostle. Papias of Hierapolis (c. AD 110–130), as quoted by Eusebius, recorded that Matthew compiled the sayings or logia of Jesus in a Hebrew or Aramaic dialect, which were subsequently translated and distributed. Later early church fathers, including Irenaeus, Clement of Alexandria, Origen, and Jerome, consistently affirmed Matthew's authorship of the First Gospel.

The internal evidence of the Gospel aligns remarkably well with Matthew's background as a tax collector. The Gospel displays a meticulous concern with numbers, monetary units, and financial transactions (such as the mention of the temple tax in Matthew 17:24–27, the talents in Matthew 25:14–30, and unique financial terminology). Furthermore, the Gospel is organized into five major thematic discourses (Chapters 5–7, 10, 13, 18, and 24–25), reflecting an orderly, systematic mind skilled in structural arrangements.

Matthew's Gospel was primary written for a Jewish Christian audience, seeking to demonstrate that Jesus is the Christ, the Davidic Messiah, and the ultimate fulfillment of the Old Testament Scriptures. Matthew repeatedly uses fulfillment formulas, such as "that it might be fulfilled which was spoken by the Lord through the prophet" (cf. Matthew 1:22; 2:15; 4:14; 8:17; 12:17; 21:4; 27:9). He presents Jesus as the supreme authoritative teacher who delivers the Sermon on the Mount, fulfilling and rightly interpreting the Law of Moses.

Important Biblical Passages

Theological Significance

  • The Sovereignty of Divine Grace: Matthew's call demonstrates that Jesus chooses and redeems individuals based on sovereign grace rather than human merit, transformation, or social reputation.
  • Fulfillment of Old Testament Revelation: Through his life and Gospel writing, Matthew emphasizes that Jesus Christ is the ultimate fulfillment of God's covenant promises to Abraham and David.
  • Repentance and Total Discipleship: Matthew's immediate decision to leave his tax office serves as a vivid model of biblical repentance and decisive commitment to follow Christ.
  • The Universal Reach of the Kingdom: Though deeply rooted in Jewish prophecy, Matthew's life and Gospel stress that the Kingdom of Heaven is open to social outcasts and Gentiles alike.
  • The Authority of the King: Matthew uniquely presents Jesus as the anointed King possessing total authority to forgive sins, reinterpret law, and judge the world.

Legacy and Historical Memory

The biblical record leaves Matthew in Jerusalem during the early days of the Church (Acts 1). Beyond the canonical text, later historical accounts regarding Matthew's subsequent missionary activities and death vary. Church historians such as Eusebius record that Matthew preached to the Jewish community in Judea before traveling to other lands.

Extrabiblical traditions offer differing locations for his later ministry, including Ethiopia, Parthia, Persia, and Macedonia. Similarly, traditions regarding his death differ; some early traditions suggest he died of natural causes, while later martyrologies state that he was martyred for his faith. Because these extrabiblical reports cannot be verified with historical certainty, Scripture remains the ultimate authoritative source regarding his life and mission.

Matthew's enduring legacy rests predominantly on his First Gospel, which held a central place in the worship, instruction, and apologetics of the early Church. By providing a clear, structured record of Jesus' life, parables, and ethical commands, Matthew ensured that generations of believers would understand Jesus as the divine Teacher and Lord of all creation.

Lessons and Practical Insights

  • No Person is Beyond Redemption: Matthew's background shows that no professional past or moral status excludes a person from receiving Christ's salvation and call.
  • Immediate Obedience to Christ's Call: When Jesus called Matthew, he did not hesitate or make excuses; he left his former life immediately to follow the Lord.
  • Using One's Influence for the Gospel: Immediately after believing, Matthew used his home and hospitality to introduce his friends and colleagues to Jesus.
  • Redeeming God-Given Skills: Matthew's background in record-keeping and literacy was transformed by God and used to produce the Gospel record.
  • True Religion Requires Mercy: Jesus' defence of Matthew reminds believers that God desires genuine heart mercy towards the lost rather than self-righteous religious isolation.