People of the Bible

Matthew (Levi)

The man everyone else avoided was the one Jesus invited to follow — and Matthew left everything at the booth to say yes.

Quick facts Tax collector; apostle of Jesus Christ

Also known as Levi, Levi son of Alphaeus.From Capernaum, in Galilee.First appears in Matthew 9:9;last mentioned in Acts 1:13.

Overview

Who was Matthew (Levi)?

Matthew, also called Levi, was one of the most unlikely men Jesus ever chose. As a tax collector in Capernaum, he sat at a customs booth collecting tolls for a system his own people despised. Tax collectors were widely regarded as collaborators with Rome and were commonly grouped with notorious sinners in the speech of the day (Matthew 9:10-11). Matthew was, by every social measure, an outsider among his own people — until Jesus walked past his booth and spoke two words that changed everything. What makes Matthew's story so striking is the speed and completeness of his response. Luke tells us he left everything, got up, and followed Jesus (Luke 5:27-28). Unlike fishermen who could return to their nets, a tax collector who abandoned his post likely had no way back. Matthew's first act as a disciple was to throw a great banquet in his home so that his fellow tax collectors could meet Jesus too (Luke 5:29) — turning his old network into a mission field. Scripture names Matthew among the twelve apostles (Matthew 10:3; Mark 3:18; Luke 6:15) and places him in the upper room after the resurrection (Acts 1:13). Early church tradition — not the biblical text itself — credits him with writing the Gospel that bears his name, a book uniquely shaped to show Jewish readers that Jesus is the promised Messiah. If that tradition is right, the man once known for keeping tax records became the careful record-keeper of the King.

Key relationships: Jesus (his Lord and rabbi), Alphaeus (his father, Mark 2:14), The Twelve apostles, Fellow tax collectors and social outcasts he introduced to Jesus

Story arc

The story of Matthew (Levi)

The Man at the Booth

Before Jesus called him, Matthew sat at a tax booth in Capernaum, a busy town on the Sea of Galilee where Jesus based much of His ministry (Matthew 4:13). Tax collectors in first-century Galilee gathered tolls and customs for the Roman-backed authorities, and they were despised for it — so much so that Scripture regularly pairs the phrase "tax collectors and sinners" as a single category of outcast (Matthew 9:10-11; Luke 5:30). Mark identifies him as Levi son of Alphaeus (Mark 2:14), while the first Gospel calls the same man Matthew (Matthew 9:9), suggesting he was known by both names. Matthew would have been financially comfortable but socially isolated — cut off from respectable religious life, viewed as a traitor by his neighbors. He is a picture of the person who has gained security at the cost of belonging.

Read it: Matthew 4:13 · Matthew 9:9 · Mark 2:14 · Luke 5:27

Two Words That Changed Everything

As Jesus passed by the booth, He saw Matthew sitting there and simply invited him to follow (Matthew 9:9; Mark 2:14). All three Synoptic Gospels record no hesitation: Matthew got up and followed. Luke adds the detail that he left everything behind (Luke 5:28) — a costly decision, since a tax franchise abandoned was almost certainly a career ended. The brevity of the account is part of its power. Jesus did not require Matthew to clean up his reputation first. He extended the call while Matthew was still sitting in the seat of his compromise, and Matthew's obedience was immediate and total.

Read it: Matthew 9:9 · Mark 2:14 · Luke 5:27-28

A Banquet for Sinners

Matthew's first recorded act as a disciple was hospitality. Luke says he held a great banquet at his house, and a large crowd of tax collectors and others joined Jesus at the table (Luke 5:29; Mark 2:15). Matthew did the most natural thing a new believer can do — he introduced Jesus to the people he already knew, the very people polite society had written off. When the Pharisees objected to Jesus eating with such company, Jesus answered that healthy people do not need a doctor — the sick do — and that He had come to call sinners, not the righteous (Matthew 9:12-13; Luke 5:31-32). In Matthew's account, Jesus also pointed His critics to Hosea's teaching that God desires mercy rather than sacrifice (Matthew 9:13). Matthew's dinner table became the setting for one of Jesus' clearest statements of His mission.

Read it: Matthew 9:10-13 · Mark 2:15-17 · Luke 5:29-32

One of the Twelve

Matthew was chosen as one of the twelve apostles, and in the list found in the first Gospel he is pointedly identified as "the tax collector" (Matthew 10:3) — a label the other Gospel lists omit (Mark 3:18; Luke 6:15). If Matthew wrote or stands behind that Gospel, as tradition holds, it reads like a man refusing to hide his own past. As an apostle, Matthew was sent out to preach, heal, and drive out demons (Matthew 10:1, 5-8). Remarkably, the Twelve included both Matthew, who had collected taxes for the ruling powers, and Simon the Zealot, associated with resistance to those same powers (Matthew 10:3-4) — a living demonstration that Jesus builds one family out of natural enemies.

Read it: Matthew 10:1-8 · Mark 3:18 · Luke 6:15

Witness to the Risen Lord

Matthew walked with Jesus through His Galilean ministry, the journey to Jerusalem, and — as one of the Twelve — was commissioned with the others to make disciples of all nations after the resurrection (Matthew 28:16-20). Luke names Matthew among the apostles gathered in the upper room in Jerusalem, devoting themselves to prayer as they awaited the promised Holy Spirit (Acts 1:13-14). That verse in Acts is the last time Scripture mentions Matthew by name. The Bible leaves his later ministry unrecorded, which makes the traditions about him — treated in the next chapter — matters of history and tradition rather than biblical testimony.

Read it: Matthew 28:16-20 · Acts 1:13-14

The Gospel Writer (According to Tradition)

The first Gospel is formally anonymous — nowhere does its text name its author. But from the second century onward, church tradition has attributed it to Matthew. The early writer Papias, as quoted by the historian Eusebius, claimed Matthew compiled the sayings or accounts of Jesus, and later church fathers echoed the attribution. This is why the church has always called it "the Gospel according to Matthew," though readers should understand this as early and widespread tradition rather than a claim the Bible itself makes. The attribution fits the man: a tax collector would have been literate, numerate, and skilled at careful record-keeping. The Gospel's deep concern to show Jesus fulfilling the Hebrew Scriptures (for example, Matthew 1:22-23; Matthew 2:15) suggests an author writing so that Jewish readers would recognize their Messiah. Later traditions say Matthew ministered beyond Judea — regions such as Ethiopia or Persia are named in various accounts — and that he died a martyr, though the details vary and none of this is recorded in Scripture. These accounts are tradition, offered with appropriate humility.

Read it: Matthew 1:22-23 · Matthew 2:15

Key moments

Moments that defined Matthew (Levi)

Jesus calls Matthew from the tax booth

Matthew 9:9

It shows that Jesus' call comes to people in the middle of their compromise, not after they have fixed themselves. Matthew's immediate obedience models wholehearted response to grace.

Matthew hosts a banquet for tax collectors and sinners

Luke 5:29-32

Matthew's first instinct as a disciple was to connect his old friends with his new Lord. The dinner also prompted Jesus to state His mission: He came for the sick and the sinful, not the self-righteous.

Jesus defends eating with sinners by pointing to mercy over sacrifice

Matthew 9:12-13

At Matthew's own table, Jesus taught that God prizes mercy above religious performance — a theme that echoes throughout the Gospel tradition associated with Matthew.

Matthew is named among the twelve apostles

Matthew 10:3

The list identifies him as "the tax collector," preserving his past rather than erasing it — a testimony that redeemed people need not hide where they came from.

Matthew prays with the apostles in the upper room

Acts 1:13-14

Scripture's final mention of Matthew places him faithful to the end of the biblical record — praying with the church on the eve of Pentecost, still following the One who called him.

Character

Strengths, struggles, and growth

Strengths

Immediate, decisive obedience when Jesus called (Luke 5:27-28) · Generous hospitality — he opened his home so others could meet Jesus (Luke 5:29) · Evangelistic instinct toward his own social network of outcasts (Mark 2:15) · Humility — the Gospel list bearing his name preserves the label "tax collector" (Matthew 10:3) · Perseverance — still present and praying with the apostles after the resurrection (Acts 1:13-14)

Struggles

A past of collaboration with an occupying power, earning the contempt of his own people (Luke 5:30) · Social and religious isolation as one grouped with "sinners" (Matthew 9:11) · The likely temptation of financial gain that his profession represented before his call (Luke 5:28 implies real cost in leaving it)

Growth

Matthew moved from taking to giving. The man who once sat at a booth collecting from his neighbors became the disciple who threw open his home, his table, and — if tradition is right about the Gospel — his pen for the sake of others. Scripture shows him leaving everything at the booth (Luke 5:28), immediately using what remained to serve Jesus' mission (Luke 5:29), and enduring faithfully into the earliest days of the church (Acts 1:13-14). His trajectory is the gospel in miniature: grace found him, grace transformed him, and grace flowed through him to the very people he once exploited.

Key verses

Scripture to sit with

Matthew 9:9

The moment of Matthew's call — Jesus sees him at the tax booth, invites him to follow, and Matthew rises and goes. The whole conversion is captured in a single verse.

Luke 5:27-28

Luke's account adds the crucial detail that Matthew left everything behind, underlining the total cost — and total willingness — of his response.

Matthew 9:12-13

Spoken at Matthew's banquet, Jesus explains why He eats with sinners: the sick need a doctor, and God desires mercy over sacrifice. It is the mission statement behind Matthew's calling.

Matthew 10:3

In the apostolic list, Matthew is identified as "the tax collector" — an honest, humble acknowledgment of his past even after his transformation.

Acts 1:13-14

Scripture's last glimpse of Matthew: gathered with the other apostles in prayerful unity, awaiting the Holy Spirit — proof that his yes at the booth held for a lifetime.

Lessons for today

What Matthew (Levi) teaches us

No résumé disqualifies you from Jesus' call

Matthew was in a despised profession when Jesus said "follow me" (Matthew 9:9). Whatever your history — professional, relational, or moral — Jesus' invitation is extended in the middle of it, not after you have cleaned it up. Stop waiting to feel worthy before you respond.

Your old network is your first mission field

Matthew's first move was a dinner party for his tax-collector friends (Luke 5:29). You do not need a seminary degree to introduce people to Jesus — you need a table, a meal, and the friends you already have. Consider who in your circle has never been invited into a Christian's home.

Mercy matters more to God than religious performance

At Matthew's table, Jesus prioritized mercy over sacrifice (Matthew 9:13). Examine where you have substituted church activity for actual compassion — and choose one concrete act of mercy this week toward someone your circles tend to avoid.

Use what you already know for the kingdom

Tradition holds that the meticulous record-keeper became a Gospel writer. Your professional skills — accounting, writing, organizing, teaching — are not separate from your discipleship. Ask how the abilities from your "old life" could serve God's purposes now.

Go deeper

Discussion questions

  1. Jesus called Matthew while he was still sitting at the tax booth (Matthew 9:9). Why do you think we often feel we must fix ourselves before responding to God — and how does Matthew's story challenge that?
  2. Matthew's first act as a disciple was hosting a banquet for his old friends (Luke 5:29). What would it look like for you to build a similar bridge between the people you know and the Jesus you follow?
  3. The Pharisees criticized Jesus for eating with tax collectors and sinners (Luke 5:30). Who are the "tax collectors" our churches or communities tend to keep at arm's length today?
  4. The apostolic list still calls Matthew "the tax collector" (Matthew 10:3). How do you feel about your own past being part of your testimony rather than something to hide?
  5. Jesus said God desires mercy, not sacrifice (Matthew 9:13). Where in your life might religious routine be crowding out actual mercy toward people?

Reading plan

From the Booth to the Upper Room: 6 Days with Matthew

DayPassageFocus
1 Matthew 9:9-13 The call at the booth and the banquet that followed — notice how quickly grace received becomes grace shared.
2 Matthew 10:1-15 Matthew is named among the Twelve and sent out — reflect on how Jesus commissions imperfect people for His mission.
3 Matthew 28:16-20 The Great Commission given to Matthew and the other apostles — the call that began at a tax booth now stretches to all nations.
4 Mark 2:13-17 Mark's account of Levi's call — hear Jesus' declaration that He came for the sick and the sinful, not the self-righteous.
5 Luke 5:27-32 Luke's telling emphasizes that Matthew left everything — count the cost of following, and the joy that made it worth it.
6 Acts 1:12-14 Scripture's final mention of Matthew, praying in the upper room — a picture of a call answered and kept for a lifetime.

Keep exploring

peter · zacchaeus · simon-the-zealot · john-the-apostle · levi-son-of-jacob

Keep studying with FollowersPath

Read Scripture, take notes, and follow reading plans built around people like Matthew (Levi).

Create Free Account