MATTHEW: THE TAX COLLECTOR TURNED EVANGELIST

Matthew, also known as Levi, occupies a distinctive place among the twelve apostles as both a despised tax collector transformed by Jesus's call and the traditional author of the Gospel that bears his name. His story illustrates the radical inclusiveness of Jesus's mission, while his Gospel presents Jesus as the fulfillment of Jewish messianic hope, carefully bridging the old covenant with the new.

The first three Gospels present Matthew's calling in strikingly similar terms. In his own Gospel, Jesus sees "a man named Matthew sitting at the tax collector's booth" and simply says, "Follow me," whereupon Matthew "got up and followed him" (Matthew 9:9). Mark and Luke record the same event but call him Levi, son of Alphaeus (Mark 2:14; Luke 5:27-28). This dual naming - Matthew meaning "gift of God" and Levi indicating his tribal heritage - was common in first-century Judaism, where individuals often bore both Hebrew and Greek or Latin names.

Matthew's profession as a tax collector (Greek: telones) would have made him among the most despised figures in Jewish society. Tax collectors worked for the Roman occupiers, often extorted excessive payments, and were considered ritually unclean through their constant contact with Gentiles. They were grouped with "sinners" in Jewish discourse (Matthew 9:10-11) and excluded from respectable society. The Jewish Mishnah later declared that tax collectors were presumed to be thieves and their testimony was inadmissible in Jewish courts.

The immediacy of Matthew's response is striking: he "got up and followed" without hesitation or negotiation. This immediate abandonment of a lucrative profession for an uncertain future with an itinerant rabbi underscores the transformative power of Jesus's call. Matthew then hosted a "great banquet" at his house with "a large crowd of tax collectors and others" (Luke 5:29), demonstrating both his wealth and his desire to introduce his former associates to Jesus - an act that prompted criticism from the Pharisees but revealed Jesus's mission "to call not the righteous, but sinners" (Matthew 9:13).

Matthew appears in all four apostolic lists in the New Testament (Matthew 10:3; Mark 3:18; Luke 6:15; Acts 1:13), always among the middle group of apostles but never prominently featured in narrative episodes like Peter, James, and John. Notably, Matthew's own Gospel identifies him as "Matthew the tax collector" (Matthew 10:3), while the other Gospels simply list "Matthew" without the occupational designation. This self-deprecating identification may reflect either genuine humility or a desire to emphasize the transformative nature of discipleship - even despised tax collectors could become apostles.

After the Gospel narratives, Matthew disappears from the biblical record. Acts mentions him among those gathered in Jerusalem after the ascension (Acts 1:13), but provides no further information about his subsequent ministry.

The early church unanimously attributes the first Gospel to Matthew the apostle. Papias of Hierapolis (c. 60-130 AD), whose testimony is preserved by Eusebius, states that "Matthew compiled the oracles [logia] in the Hebrew language, and each interpreted them as best he could." Irenaeus (c. 180 AD) writes that "Matthew also issued a written Gospel among the Hebrews in their own dialect." The Muratorian Canon, Origen, Tertullian, and other church fathers consistently affirm Matthean authorship, and no competing tradition exists in the early church.

However, Papias's statement raises complex questions. The Gospel of Matthew as we possess it was clearly written in Greek, not Hebrew or Aramaic, and shows literary dependence on Mark's Gospel, incorporating over 90% of Mark's material. Various solutions have been proposed: Matthew may have written an earlier Aramaic collection of Jesus's sayings that was later incorporated into the Greek Gospel; "Hebrew" may refer to a Jewish-Christian style rather than language; or the final Greek Gospel may have been composed by Matthew based on his Aramaic notes. Surely, as a man used to keeping meticulous books, Matthew could very well have made notes of Jesus' teaching as they moved about – and those notes would have been an absolute treaure to the early church!

The Gospel itself provides subtle evidence of authorship by a former tax collector. Only Matthew's account mentions the two-drachma temple tax (Matthew 17:24-27), includes the parable of the unmerciful servant with its detailed accounting language (Matthew 18:23-35), and records Jesus's instruction about paying taxes using the technically precise phrase "give back to Caesar what is Caesar's" (Matthew 22:21). The Gospel also shows an unusual interest in financial matters – coins, debts, payments, and accounting – consistent with someone trained in fiscal administration.

Matthew's Gospel presents Jesus as the Jewish Messiah who fulfills Old Testament prophecy. The famous "formula quotations" — appearing roughly ten times with variations of "this was to fulfill what was spoken by the prophet" — establish Jesus's life and ministry as the culmination of Israel's hopes (Matthew 1:22-23, 2:15, 2:17-18, 4:14-16, 8:17, 12:17-21, 13:35, 21:4-5, 27:9-10). The Gospel opens with a genealogy tracing Jesus's descent from Abraham through David (Matthew 1:1-17), immediately establishing his credentials as the Davidic Messiah.

The structure suggests a deliberate literary design, often characterized as five major teaching sections (chapters 5-7, 10, 13, 18, 24-25), each ending with a similar formula: "When Jesus had finished saying these things" (Matthew 7:28, 11:1, 13:53, 19:1, 26:1). This fivefold structure may deliberately echo the five books of Moses (the Pentateuch), presenting Jesus as the new Moses who authoritatively interprets God's law. The Sermon on the Mount, delivered from a mountain like Moses at Sinai, repeatedly contrasts Jesus's teaching with previous understanding: "You have heard that it was said... But I tell you" (Matthew 5:21-22, 27-28, 31-32, 33-34, 38-39, 43-44). Each of the five teaching sections is then followed by an action block: Miracles, healings, and other events, reinforcing the teaching sections.

Matthew's Gospel shows particular concern for the church (Greek: ekklesia) — a term appearing only in Matthew among the Gospels (Matthew 16:18, 18:17). The famous confession of Peter and Jesus' promise to build his church "on this rock" appears only in Matthew (Matthew 16:16-19), as does the extended discourse on church discipline and reconciliation (Matthew 18:15-20). This ecclesiastical focus suggests the Gospel was written for a community grappling with questions of authority, membership, and discipline.

The Gospel's Jewish character is unmistakable. Matthew uses "kingdom of heaven" rather than Mark's and Luke's "kingdom of God," reflecting Jewish reluctance to pronounce the divine name. He assumes familiarity with Jewish customs, often not explaining practices that Mark or Luke clarify for Gentile readers.

Yet Matthew also records Jesus's universal commission: "Go and make disciples of all nations" (Matthew 28:19). The Gospel includes Gentiles at crucial moments — the magi who worship the infant Jesus (Matthew 2:1-12), the centurion whose faith exceeds any in Israel (Matthew 8:5-13), and the Canaanite woman whose persistence earns Jesus's commendation (Matthew 15:21-28). This tension between Jewish particularity and universal mission reflects the transitional period when Jewish Christianity was becoming a predominantly Gentile movement.

Most modern scholars date Matthew's Gospel around AD 54-55, and after Mark's Gospel (AD 50-60). It reflects the growing tensions between the early church and Pharisaic Judaism, a conflict evident throughout the Gospel, including the harsh denunciations in Matthew 23.

Early church tradition places Matthew's ministry in Judea and possibly Ethiopia, though these accounts are less reliable than those concerning other apostles.

Matthew emphasizes righteousness that exceeds mere legal observance — the "righteousness that surpasses that of the Pharisees and teachers of the law" (Matthew 5:20). This righteousness manifests in heart transformation, not just external compliance. The ethical demands are stringent: anger equals murder (Matthew 5:21-22), lust equals adultery (Matthew 5:27-28), and disciples must be "perfect... as your heavenly Father is perfect" (Matthew 5:48). Yet this demanding ethic comes with assurance of Jesus's continuing presence: "I am with you always, to the very end of the age" (Matthew 28:20).

The theme of judgment runs throughout the Gospel more prominently than in the others. Matthew alone records parables like the wheat and weeds (Matthew 13:24-30, 36-43), the unmerciful servant (Matthew 18:23-35), the ten virgins (Matthew 25:1-13), and the sheep and goats (Matthew 25:31-46). These parables emphasize accountability and the reality of separation at the final judgment based on faith demonstrated through works. It might also reflects Matthew's sense of coming coming judgement on the Jews, in a political sense, as the relationship between Judaea and the Roman Empire kept deteriorating, evidenced by more and more violent "patriotic" protests.

The Gospel bearing Matthew's name profoundly shaped Christian identity. Its clear structure made it ideal for teaching, explaining why it became the most quoted Gospel in early Christian literature and why the church traditionally placed it first in the canonical order.

Matthew's personal transformation from despised tax collector to apostle and evangelist embodies the Gospel's central message: Jesus came "to call not the righteous, but sinners" (Matthew 9:13). His story assures that no one stands beyond redemption's reach. The former collaborator with Rome became the evangelist who presented Jesus as Israel's true king, and the man who once collected taxes for Caesar helped establish the kingdom of heaven on earth.

In Matthew's life and Gospel, we see not only transformation but also purpose — the unique contribution that each disciple, whatever their background, can make to advancing God's kingdom.