1. Matthew was a tax collector in Capernaum who was called by Jesus to be one of his disciples. 2. Despite his sinful past as a corrupt tax collector, Matthew recognized Jesus as worth sacrificing for and immediately left everything to follow him. 3. Matthew went on to write the Gospel of Matthew, providing an eyewitness account of Jesus' life and teachings that has been instrumental in spreading the Christian faith for over 2000 years.

1. Disciples of Jesus - Matthew or Levi– 7th January 2017
“After this,Jesus left the house.He saw a tax collectorsittingat the tax booth.The man’sname was
Levi. “Followme,” Jesussaid to him. 28
Levi got up,left everything andfollowedhim.” (Luke 5:27-28)
Matthew,or Levi,sonof Alpheus,livedinCapernaum.He wasatax collector. JesusfirstmetMatthewin
Capernaum,inhistax boothon the main highway.He wascollectingdutiesonimportedgoodsbrought
by farmers,merchants,andcaravans.Underthe RomanEmpire'ssystem, Tax Collectorswere required
to pay all the taxesinadvance for those undertheirpurview.Thenthey collectedwhatwasdue from
the citizensandtravelerstoreimburse himself…Tax collectorswerenotoriouslycorruptbecause they
extortedfarandabove what wasowed,toensure theirpersonal profit.Becausetheirdecisionswere
enforcedbyRomansoldiers,noone daredobject…butJews deeply hatedthem. Matthew alsomayhave
beena dishonesttax collectordrivenbygreed,until JesusChristchose himasadisciple.
We learnthaton the same dayJesusinvitedMatthew tofollow him,Matthew threw agreatfarewell
feastinhishome inCapernaum,invitinghisfriendssotheycouldmeetJesustoo. Fromthattime on,
insteadof collectingtax money,Matthew collectedsoulsforChrist. Despite hissinful past,Matthewwas
uniquelyqualifiedtobe a disciple.He wasanaccurate recordkeeperandkeenobserverof people.He
capturedthe smallestdetails.Those traitsservedhimwell whenhe wrote the Gospel of Matthew.
Matthew dieda martyr in Ethiopia.The call of Matthew to the apostolicbandismentionedin Mark
2:14, “As he walkedalonghe sawLevi, the sonof Alphaeus.Levi was sittingat the tax collector’s
booth.“Followme,” Jesus toldhim.Levi gotup and followedhim.” We can read of the same incident
fromMatthew 9:9 andLuke 5:27-28. From these passages,we learnthatMatthew alsowascalledLevi.
It was a commoncustomin the Middle Eastat the time of Christfor mento have twonames.Matthew's
namesmean"a giftof God."The name Levi couldhave beengiventohimbyJesus.ItislikelythatJames
the lesser,whowasone of the twelve Apostles,wasMatthew'sbrother,alsothe sonof Alpheus.
Althoughwe knowlittleaboutMatthewpersonally,the outstandingfactabouthimisthat he wasa tax
collector.The KingJamesVersioncallshimapublican,whichinLatinisPublicanus,meaningengagedin
publicservice,amanwhohandledpublicmoney,oratax gatherer.
Of all the nationsinthe world,the Jewswere the mostvigoroushatersof tax gatherers.Tothe devout
Jew,Godwas the onlyone to whomit wasright to paytribute intaxes.To payit to anyone else wasto
infringe onthe rightsof God. The tax collectorswere hatednotonreligiousgroundsonlybutbecause
mostof themwere notoriouslyunjust. Inthe mindsof manyhonest,Jewishmen,these tax collectors
were regardedascriminals.InNewTestamenttimestheywere classifiedwithharlots,Gentilesand
sinners aswe can learnfrom Matthew 18:17, “Butwhat if they alsorefuse to listen to the witnesses?
Then tell it to the church.And what ifthey refuse to listeneven to the church? Then don’ttreat them
as a brother or sister. Treat them as you wouldtreat an ungodlypersonor a tax collector.’
We can learnthat Jesusdidnotdiscriminate the sinnersbutcame tosave them.We can learnthat Jesus
evenspenttime withsuchpeopleinthe likenessof sinnersandTax collectorsaswe readfrom Mark
2:15, “
Later Jesus was havingdinnerat Levi’s house.Many tax collectorsand sinnerswere eating with
himand hisdisciples.They were part of the large crowd followingJesus.” Somuchso that the
PhariseesandotherJewishleaderscomplainedof thisactionaswe readin Luke 5:30 “But the Pharisees
and their teachers of the law complainedtoJesus’ disciples.They said,“Whydo youeat anddrink with
tax collectorsand sinners?” Tax collectorshadbeenknowntoassessdutypayable atimpossiblesums
and thenoffertolendthe moneytotravelersata highrate of interest.SuchwasMatthew.Yet,Jesus

2. chose a man all menhatedand made himone of Hismen.JesusChrist singledoutMatthew because He
saw hispotential althoughhe wasa tax collectorinCapernaum.
Matthewwas unlike the otherApostles,whoweremostlyfishermen.He coulduse apen,and by hispen
he became the firstman to presenttothe world,inthe Hebrew language,anaccountof the teachingof
Jesus.Itis clearlyimpossible toestimate the debtthatChristianityowestothisdespisedtax gatherer.
The average man wouldhave thoughtitimpossible toreformMatthew,buttoGod all thingsare
possible.Matthewbecame the firstmantowrite downthe teachingsof Jesus whichisalsoknownasthe
Gospel.He wasa missionaryof the Gospel,wholaiddownhislifeforthe faithof hisMaster. The
apostolicsymbol of Matthewisthree moneybagswhichremindsusthathe was a tax collectorbefore
Jesuscalledhim.
Levi the customsofficial inCapernaum,whowrongfully taxedimportsandexportsbasedonhisown
judgmentforpersonal gain,became the Apostle Matthew inthe gospels.InadditiontoMatthew
previouslybeingaTax collectorbefore he metJesus,the Jewshatedhimbecauseincarryingouthis job
functionhe workedforRome and that was alsoconsideredasa betrayal of hiscountrymen. Butwhen
Matthewthe dishonesttax collectorheardtwowordsfromJesus,"Follow me,"he lefteverythingand
obeyed.Like us,he longedtobe acceptedandloved.Matthew recognizedJesusassomeoneworth
sacrificingfor. Noweven 2,000 yearslater,Matthew'seyewitnessGospelisanirresistible call forall
Christiansforourlearningaboutoursavior.
By surface appearances,itwasscandalousandoffensive forJesustopicka tax collectoras one of his
closestfollowers,since theywere widelyhatedbythe Jews.Yetof the fourGospel writers,Matthew
presentedJesustothe Jewsastheirhoped-forMessiah,tailoringhisaccountto answertheirquestions.
Matthewdisplayedone of the mostradically changedlives inthe Bible inresponse toan invitationfrom
Jesus.He didnot hesitate;he didnotlookback.He leftbehindalife of wealthandsecurityforpoverty
and uncertainty.He abandonedthe pleasuresof thisworldforthe promise of eternal life.Traditionsays
he preachedfor15 yearsinJerusalemfollowingthe deathandresurrectionof Jesus,thenwentouton
the missionfieldtoothercountries.Legendhasitthathe diedas a martyr for the cause of Christ.
Occupation: Tax collector, disciple of Jesus, gospel writer, missionary.
Accomplishments: He servedas one of the 12 disciplesof JesusChrist. Asaneyewitnesstothe Savior,
Matthewrecordeda detailedaccountof Jesus'life,the storyof hisbirth,hismessage andhismany
deedsinthe Gospel of Matthew.He also servedasa missionary,spreadingthe goodnewstoother
countries.
Matthew'sStrengths: Matthewwasan accurate record keeper.He knew the humanheartandthe
longingsof the Jewishpeople.He wasloyal toJesusandonce committed,he neverwaveredinserving
the Lord.
Matthew'sWeaknessess:Before he metJesus,Matthew wasgreedy.He thought money wasthe most
importantthinginlife and violatedGod'slaws toenrichhimselfatthe expense of hiscountrymen.
Life Lessons:God can use anyone tohelphiminhiswork.We shouldnotfeel unqualifiedbecause of our
appearance,lackof education,orour past.Jesuslooksforsincere commitment.We shouldalso
rememberthatthe highestcallinginlifeis servingGod,nomatterwhat the worldsays.Money,fame,
and powercannotcompare withbeinga followerof JesusChrist.
References to Matthew in the Bible: Matthew 9:9, 10:3; Mark 2:14, 3:18; Luke 5:27-29; 6:15;
Acts 1:13.