Matthew himself records his calling:
“As Jesus passed on from there, He saw a man named Matthew sitting at the tax office. And He said to him, ‘Follow Me.’ So he arose and followed Him.” (Matthew 9:9)
Mark gives the same account, calling him Levi:
“As He passed by, He saw Levi the son of Alphaeus sitting at the tax office. And He said to him, ‘Follow Me.’ So he arose and followed Him.” (Mark 2:14)
Luke also records this moment:
“After these things He went out and saw a tax collector named Levi, sitting at the tax office. And He said to him, ‘Follow Me.’ So he left all, rose up, and followed Him.” (Luke 5:27–28)
Tax collectors were despised in Israel. They were seen as traitors who collaborated with Rome and were often corrupt, extorting money for personal gain. Yet Jesus deliberately chose Matthew to show that His call was not based on social respectability but on grace. His choice demons/”>demonstrated that no sinner is beyond redemption and that His kingdom welcomes even those most despised by society.
After his call, Matthew hosted a feast for Jesus, filled with tax collectors and sinners. This angered the Pharisees, who asked why He would eat with such people. Jesus answered:
“Those who are well have no need of a physician, but those who are sick. But go and learn what this means: ‘I desire mercy and not sacrifice.’ For I did not come to call the righteous, but sinners, to repentance.” (Matthew 9:12–13)
By calling Matthew, Jesus revealed the very heart of His mission: He came to save sinners, not the self-righteous. The presence of a tax collector among His disciples stood as a testimony of God’s grace and the transforming power of His call.
