The Disciples of Jesus: Matthew (Levi): The Tax Collector Who Followed the Call

Matthew (Levi): The Tax Collector Who Followed the Call

I. Introduction: More Than Just Names in a Book  

Have you ever been part of a team where someone’s past didn’t define their future? Maybe it was a coworker who overcame a rough start, or a friend who surprised everyone by stepping into leadership. The truth is, some of the most impactful people in history were unlikely candidates—ordinary folks who answered an extraordinary call. Consider figures like Albert Einstein, who was once thought to have a learning disability but went on to revolutionize physics, or Harriet Tubman, born into slavery yet became a key figure in the Underground Railroad. Similarly, Abraham Lincoln faced numerous failures before becoming one of the most revered presidents in American history. These individuals, much like Matthew, defied expectations and left lasting legacies.

That’s exactly what we see in Jesus’ twelve disciples. These weren’t religious elites or societal superstars; they were fishermen, a political zealot, and—in the case of Matthew—a tax collector. Yet, these men became the foundation of the early Church, turning the world upside down with the Gospel. Their ordinary backgrounds only served to highlight the transformative power of their mission. It was their humility and relatability that allowed them to connect with people from all walks of life, spreading the message of hope and redemption. In Matthew’s case, his past as a tax collector enabled him to approach his new role with a unique perspective, using his skills to record and communicate Jesus’ teachings in a way that resonated with diverse audiences.

This blog series isn’t just about memorizing names—it’s about uncovering their stories, struggles, and the lessons they teach us today. We’ll explore their lives before, during, and after Jesus, seeing how their journeys mirror our own.  

Who's up? Matthew (also called Levi), the tax collector who left everything to follow Christ. His story is one of radical transformation, proving that no one is beyond redemption. As we delve into the lives of these remarkable individuals, we'll discover that their stories are not just relics of the past but powerful testimonies of change and purpose. Through Matthew's journey, and those of his fellow disciples, we'll find inspiration to embrace our own potential for transformation. By learning from his experiences, we can better understand how to overcome our own challenges and fulfill our unique callings. 

II. The Call and The Commission: Jesus’s Inner Circle  

Before diving into Matthew’s life, let’s set the stage. Jesus didn’t recruit scholars or priests as His closest followers—He chose ordinary, flawed men. Fishermen, a tax collector, a skeptic (Thomas), and even a zealot (Simon) made up His team. This choice highlighted the accessibility of Jesus's message and the idea that anyone, regardless of their background, could be called to serve a higher purpose. It emphasized the transformative power of faith and demonstrated that spiritual worth was not determined by social status or occupation. By selecting such a diverse group, Jesus showcased the inclusivity and universality of His teachings.

Why? Because discipleship isn’t about perfection—it’s about surrender. These men didn’t start as spiritual giants; they became them through walking with Jesus. Through their journey with Jesus, these ordinary men underwent profound transformations. As they witnessed His miracles, absorbed His teachings, and experienced His unconditional love, they grew in faith and understanding. Over time, their initial doubts and limitations gave way to a deep-seated conviction and courage, enabling them to spread His message across the world with unwavering dedication.

Matthew’s story is especially powerful because of his profession: tax collectors were seen as traitors and thieves. During Jesus's time, tax collectors were often despised by their fellow Jews. They were viewed as collaborators with the Roman occupiers, extorting money from their own people for personal gain. This reputation as corrupt and unscrupulous individuals made tax collectors social pariahs, shunned and mistrusted by society at large. Yet Jesus called him anyway, proving that no past is too messy for God’s grace.  

III. Unveiling Matthew’s Life: From Tax Booth to Gospel Writer  

A. Life Before Jesus: The Man Before the Master  

Matthew’s name appears in all four Gospel lists of the disciples, but Mark and Luke call him Levi. This dual name hints at his identity shift—before and after Jesus. The name Matthew means "gift of God," reflecting his transformed identity and mission after following Jesus. In contrast, Levi, his name before meeting Jesus, associates him with the tribe of Levi, traditionally linked to religious duties and service. This name transition symbolizes Matthew’s journey from a tax collector to a devoted disciple and Gospel writer.

As a tax collector, Matthew worked for Rome, squeezing money from his own people. Jews despised tax collectors (often grouping them with "sinners"), seeing them as corrupt collaborators. Tax collectors in the Roman Empire were notorious for their exploitative practices. They were often seen as agents of the oppressive Roman regime, tasked with collecting taxes for the empire. However, their position allowed them to demand more than what was required, pocketing the excess for themselves. This system of extortion not only enriched the tax collectors but also deepened the resentment and hatred from the Jewish community, who viewed them as traitors to their own people.

Imagine the isolation. Matthew was wealthy but likely had few real friends. His job secured comfort but cost him respect. Today, a position like Matthew's might be seen as akin to a modern-day corporate executive involved in unpopular industries or practices, such as those in big finance or data privacy. While they may enjoy financial success and power, they could face public criticism and distrust due to perceived unethical practices. This societal view can lead to a similar sense of isolation and internal conflict as experienced by Matthew. Deep down, he may have felt empty—until Jesus walked by.  

B. Life With Jesus: Learning at the Master’s Feet  

One ordinary day, Jesus approached Matthew’s tax booth and said two life-changing words:  

> “Follow me.” (Matthew 9:9)  

No long sermon. No conditions. Just an invitation. And Matthew? He got up and followed.  

This moment reveals so much:  

• Immediate obedience—Matthew didn’t hesitate. His willingness to leave everything behind demonstrates the profound impact of Jesus' call on his life. It signifies a complete and immediate transformation, a decision to prioritize faith over wealth and social standing. Matthew's prompt response highlights his readiness to embrace a new identity and purpose, breaking away from a life of isolation and mistrust to one of community and spiritual fulfillment.

• Radical surrender—He left a lucrative career. Matthew's decision to leave a lucrative career as a tax collector underscores the depth of his commitment and the transformative power of Jesus' call. Walking away from a position that guaranteed financial security and material wealth to follow an uncertain path with Jesus signifies a profound shift in values. It highlights a willingness to exchange temporal gains for eternal fulfillment, demonstrating the compelling nature of spiritual awakening and the pursuit of a more meaningful life.

• Unshakable grace—Jesus saw his potential, not just his past. This perspective underscores the transformative power of grace, emphasizing that true change is possible when someone is seen for who they can become rather than who they have been. By focusing on Matthew's potential, Jesus offered him a fresh start and an opportunity for redemption, free from the burden of his previous mistakes. This act of seeing beyond Matthew's past allowed him to step into a new role, filled with purpose and hope, illustrating the profound impact of being truly seen and accepted for one's future possibilities rather than past transgressions.

Later, Matthew threw a feast at his house, inviting fellow tax collectors and "sinners" to meet Jesus (Luke 5:29). The feast represented a pivotal moment for Matthew, as it marked his public declaration of a transformed life. By inviting fellow tax collectors and "sinners," he not only celebrated his newfound faith but also extended the invitation of grace and redemption to those who shared his previous lifestyle. This gathering symbolized a bridge between his past and present, showcasing the inclusive nature of Jesus' message and Matthew's desire to share the hope and community he had embraced. The religious leaders grumbled, but Jesus responded:  

“It is not the healthy who need a doctor, but the sick… I have not come to call the righteous, but sinners.” (Luke 5:31-32)  

This was Matthew’s new mission: introducing the outcasts to Jesus. Finding his new mission gave Matthew a profound sense of purpose and direction, transforming his life from one of isolation to one of connection and service. By aligning himself with Jesus' message, Matthew embraced the opportunity to contribute to a greater cause, one that aimed to uplift those marginalized by society. This mission not only provided him with a renewed sense of identity but also allowed him to use his past experiences to empathize and connect with others seeking redemption and acceptance.

Key Interactions with Jesus:  

1. The Call (Matthew 9:9) – Jesus’ simple command changed everything. 

2. The Feast (Luke 5:29-32) – Matthew’s first act as a disciple was evangelism.  

3. The Commission (Matthew 28:16-20) – He witnessed Jesus’ Great Commission.  

C. Life After Jesus: Building the Foundational Church  

After Pentecost, tradition holds that Matthew:  

• Preached in Judea before traveling to Ethiopia, Persia, and possibly Syria. Matthew's travels were significant for the spread of Christianity as they exemplified the early missionary efforts to expand the faith beyond Jewish communities. By preaching in regions such as Judea, Ethiopia, Persia, and possibly Syria, Matthew played a crucial role in establishing Christian communities and spreading the teachings of Jesus to diverse cultures. His journeys demonstrated the universal appeal of the Christian message and laid the groundwork for the global reach of the Church. 

• Wrote the Gospel of Matthew, tailoring his message to Jewish readers by highlighting Jesus as the Messiah. Matthew's Gospel is significant because it bridges Jewish traditions with the new Christian faith, presenting Jesus as the fulfillment of Old Testament prophecies. By emphasizing Jesus' lineage, teachings, and role as the expected Messiah, Matthew provides a narrative that resonates deeply with Jewish audiences, helping them understand the continuity between their heritage and the emerging Christian doctrine. This Gospel not only serves as a theological foundation for early Christian communities but also plays a critical role in uniting diverse believers under a common understanding of Jesus' mission and identity.

• Died as a martyr, though accounts vary—some say he was stabbed, others burned or beheaded. The varying accounts of Matthew's death highlight the uncertainty and mystery surrounding the lives and fates of early Christian figures. These differing narratives, whether he was stabbed, burned, or beheaded, underscore the challenges in piecing together historical events from limited and often conflicting sources. Regardless of the exact details, the consistent theme of martyrdom reflects the profound commitment and sacrifice of early disciples, who were willing to face persecution and death for their faith.

His Gospel remains a cornerstone of the New Testament, proving that God uses even the most unlikely people for His glory. In highlighting Matthew's Gospel, we see how God can use anyone, regardless of their background, to fulfill His divine plan. Matthew, once a tax collector often despised by society, was transformed into a pivotal figure in spreading Christianity. His Gospel not only bridges Jewish and Christian teachings but also serves as a testament to the idea that God's grace and purpose can manifest through the most unexpected individuals, showcasing the transformative power of faith.  

IV. Key Themes & Lessons from Matthew’s Life  

1. No One Is Beyond Redemption

If Jesus could transform a tax collector, He can transform anyone. Matthew's transformation from a tax collector to an apostle highlights the power of grace and the possibility of profound personal change. This serves as a reminder that no matter our past mistakes or societal labels, we are all capable of growth and redemption. Today, this message encourages us to remain open to transformation and to embrace the potential for renewal in ourselves and others.

2. Obedience Over Comfort

Matthew walked away from wealth for something greater. His decision to leave behind a lucrative career as a tax collector demonstrates the importance of prioritizing spiritual calling over material security. By choosing obedience to Jesus' call, Matthew exemplifies the courage it takes to step out of one's comfort zone and pursue a path of greater purpose. This lesson challenges us to evaluate our own lives and consider where we might be called to make sacrifices for a higher cause.

3. Evangelism Starts with Your Circle

He immediately introduced his friends to Jesus. Matthew's actions illustrate that spreading faith often begins with those closest to us. By sharing his newfound beliefs with friends and acquaintances, he harnessed the power of community to amplify his message. This lesson underscores the significance of personal relationships in evangelism and reminds us that our immediate circles can be a fertile ground for nurturing and sharing our faith.

V. Modern-Day Application: What Can We Learn Today?

• Are there areas in your life where you feel “disqualified”? Matthew’s story reminds us that Jesus calls us as we are—but doesn’t leave us that way. Matthew's transformation from a tax collector to a disciple illustrates that no past mistake or current shortcoming is too great for redemption. His journey shows that embracing one's calling can lead to profound personal growth and positive change. Therefore, we should remember that our potential is not limited by where we start, but by our willingness to respond to the call for transformation.

• Who in your life needs an invitation to meet Jesus? Like Matthew, we’re called to bring others to Christ. Community plays a crucial role in spiritual growth, as it provides support, accountability, and encouragement on our journeys. In the realm of faith, there is power in unity, as believers come together to share their experiences, learn from one another, and strengthen their collective resolve. Just as Matthew invited others to meet Jesus, we too can foster environments where spiritual growth flourishes through communal bonds.

• Are you willing to leave comfort for calling? Following Jesus may cost us, but it’s always worth it. Stepping out of our comfort zones can lead to unexpected rewards such as personal development, increased resilience, and a deeper sense of purpose. Embracing the unknown often opens doors to new opportunities and experiences that can enrich our lives in ways we never imagined. By choosing to pursue our calling, we not only grow spiritually but also inspire others to embark on their own transformative journeys.

VI. Conclusion: The Enduring Legacy of a Transformed Life

Matthew’s story didn’t end at the tax booth—it began there. His life proves that Jesus doesn’t call the qualified; He qualifies the called. Reflecting on my own life, I recall moments when stepping out of my comfort zone led to unexpected growth and fulfillment. Whether it was moving to a new city or taking on a challenging project at work, embracing the uncertainty allowed me to develop new skills and gain confidence. These experiences have taught me that true transformation often requires courage and a willingness to embrace change, much like Matthew's journey.

So, what’s your “tax booth”? What is Jesus asking you to leave behind to follow Him?  

Whatever it is, remember: the same grace that transformed Matthew is available to you. And who knows? Your story might just change the world, too. Take a moment to reflect on what holds you back and consider the steps you can take toward a more fulfilling path. Embrace the challenge, step out in faith, and trust that every step toward transformation is guided by a greater purpose. Your journey could inspire countless others, and together, we can create a legacy of hope and change.

Next up in the disciple series: James (Son of Alphaeus): The Lesser-Known Leader. Stay tuned!  

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Discussion Question: If Jesus walked up to you today and said, “Follow me,” what’s the first thing you’d have to leave behind? Share in the comments!