Biblical Character Study: Disciples of Lord Jesus Christნიმუში

Matthew Levi – The Tax Collector

Introduction

Among the disciples of the Lord Jesus Christ, Matthew stands out as one of the most fascinating personalities. He is referred to as Matthew or Levi, the son of Alpheus, who lived in Capernaum.

The name Matthew means “Gift of God.” Some scholars suggest that the name Levi may have been given to him by the Lord Jesus. Once a publican (tax collector) despised by the people and shunned by the religious elite, Matthew was later transformed into a faithful disciple and Gospel writer. He may have been related to James the Less, as some early traditions suggest.

Tax Collector under Roman Rule

During the time of Jesus, the Roman Empire ruled Judea and Galilee. They appointed tax collectors to collect customs and duties from the people. These collectors paid an advance amount to the Roman authorities and then collected taxes from the public — often adding extra for personal profit.

The system invited corruption, greed, and exploitation. Thus, tax collectors became symbols of oppression and injustice in Jewish society.

Jewish Opposition to Taxation

The Jews firmly believed that God alone was their King, and paying taxes to a foreign ruler was viewed as disloyalty to God. Moreover, the taxes were burdensome and unjustly enforced, making the collectors even more detested.

Many tax collectors exploited the people further by offering loans to pay the tax and then charging exorbitant interest.

Despised by Society

Tax collectors were viewed as betrayers of the nation and were often grouped with prostitutes, Gentiles, and notorious sinners (Matthew 18:17; 21:31-33; 9:10; Mark 2:15-16; Luke 5:30).

They were barred from the synagogue, their testimony was not accepted in Jewish courts, and their very presence was considered defiling.

A Literate Disciple

While most of Jesus’ disciples were fishermen and possibly uneducated, Matthew was literate, capable of reading and writing in both Aramaic and Greek.

This literacy became a divine instrument, as God later used Matthew’s pen to compose one of the most beloved Gospels in the New Testament — a gift of truth to the world.

When the Pharisees and scribes accused Jesus of associating with sinners, Jesus responded:

“I have not come to call the righteous but sinners to repentance.” (Luke 5:32)

The Tax Booth in Capernaum

Matthew likely had his tax booth along the busy trade route of Capernaum, near the Sea of Galilee (Matthew 9:9; Mark 2:14).

He worked under Herod Antipas, tetrarch of Galilee, collecting duties from merchants, farmers, and fishermen — possibly including Peter, James, and John.

When Jesus called Matthew, he left everything instantly — his position, income, and security — to follow the Lord. Unlike fishermen who could return to their nets, a tax collector could never resume his office once he resigned.

An Unlikely Choice

Matthew was an unlikely candidate for apostleship. Yet, the Lord Jesus saw not what he was, but what he could become. Christ’s call transcended social stigma and transformed a corrupt official into a faithful servant.

Jesus recognized Matthew’s potential, humility, and capacity for repentance — qualities that would later shine in his Gospel.

A Costly Sacrifice

Matthew sacrificed comfort, wealth, and security to follow Jesus.

His life changed from stability to faith-dependence; from collecting taxes to collecting souls. The Lord honored his obedience and consecrated his skills for His Kingdom.

A Redeemed Pen

Though Matthew left his profession, he did not abandon his skills. He dedicated his writing ability to the glory of God.

The Gospel according to Matthew remains a masterful work — structured, detailed, and rich with Old Testament quotations — revealing Christ as the Messiah and King promised to Israel.

Friend of Sinners

When criticized for eating with sinners, Jesus replied:

“Those who are well have no need of a physician, but those who are sick. I came not to call the righteous, but sinners.” (Mark 2:17)

Sin is the soul’s disease; Christ is the divine physician. Those who recognize their need for healing come to Him for transformation.

Matthew experienced this grace firsthand and extended the same invitation to others.

A Collector of Souls

After his conversion, Matthew hosted a farewell feast (Luke 5:29), inviting fellow tax collectors and sinners to meet Jesus.

His first act of discipleship was to introduce others to the Saviour — a remarkable example of evangelism and gratitude.

Tradition holds that Matthew later ministered in Judea, Ethiopia, and Persia, proclaiming the message of the Kingdom.

The Gospel According to Matthew

Matthew wrote his Gospel primarily for Jewish readers, emphasizing Jesus as the long-awaited Messiah and King.

He used the phrase “Kingdom of Heaven” over 30 times and cited numerous Old Testament prophecies to demonstrate their fulfillment in Christ.

Outline of the Gospel of Matthew:

1. The King Comes and His Kingdom is Announced (Matthew 1-12)
2. The Rejection of the King’s Message (Matthew 13-25)
3. The King’s Trial and Crucifixion (Matthew 26-27)
4. The King’s Resurrection and Victory (Matthew 28:1-10)
5. The King’s Great Commission (Matthew 28:16-20)

Challenge

Matthew’s story is one of grace, transformation, and purpose.

He left a life of corruption to become a messenger of the Kingdom. His Gospel has guided millions to faith in Christ.

Like Matthew, we are called to use our skills for God’s glory and to become faithful witnesses, inviting others into the joy of the Kingdom.