1. THE CALLING OF MATTHEW

2. Matt. 9:9-13, “And as Jesus passed forth from thence, he saw a man, named Matthew, sitting at the receipt of custom: and he saith unto him, Follow me. And he arose, and followed him.   And it came to pass, as Jesus sat at meat in the house, behold, many publicans and sinners came and sat down with him and his disciples. 

3. And when the Pharisees saw it, they said unto his disciples, Why eateth your Master with publicans and sinners?   But when Jesus heard that, he said unto them, They that be whole need not a physician, but they that are sick.   But go ye and learn what that meaneth, I will have mercy, and not sacrifice: for I am not come to call the righteous, but sinners to repentance.” 

4. Matthew was also called Levi (Mark 2:14; Luke 5:27).
He was a Jewish man working for the Roman government collecting taxes.

5. Matthew was a brother of another disciple, James the Less and both were the sons of Alphaeus (Mark 2:14). He was probably born in Galilee at or near Capernaum.

6. I. A TAX COLLECTOR

7. “And as Jesus passed forth from thence, he saw a man, named Matthew, sitting at the receipt of custom.”

8. Under the Roman Empire's system, Matthew would have paid all the taxes in advance, then collected from the citizens and travelers to reimburse himself.

9. Levi would had been an embarrassment to his parents
Levi would had been an embarrassment to his parents. Being from the tribe of Levi, they were the ones chosen among the Hebrews to collect tithes. Both King Joash and the later King Josiah involved Levites in official money gathering (2 Chron. 24:4, 5; 34:8, 9). The Romans placed them into service because they were trained in this area of collecting and calculating.

10. A Tax collector was seen as a traitor to the nation, a complete social outcast. He would also be forbidden to enter any synagogue. Nor would a publican be allowed to sacrifice and worship in the temple.

11. Another tax collector mentioned in the New Testament was Zacchaeus
Another tax collector mentioned in the New Testament was Zacchaeus. Remember how the crowd reacted to the Lord speaking with him: “And when they saw it, they all murmured, saying, That he was gone to be guest with a man that is a sinner” (Lk. 19:27).

12. When his name is mentioned in the list of apostles, he is called a publican. The only time he is mentioned as being the son of Alphaeus is in Mark 2:14.
Matt. 10:3, “Philip, and Bartholomew; Thomas, and Matthew the publican; James the son of Alphaeus, and Lebbaeus, whose surname was Thaddaeus.”

13. In this scene from Matthew, the apostle speaks little about himself
In this scene from Matthew, the apostle speaks little about himself. He is doing his job when Jesus calls him. He focuses on the Lord, and not on himself.

14. ONE OF THE ACCUSATIONS AGAINST CHRIST WAS HIS ASSOCIATION WITH PUBLICANS
Matt. 11:19, “The Son of man came eating and drinking, and they say, Behold a man gluttonous, and a winebibber, a friend of publicans and sinners. But wisdom is justified of her children.”

15. THE PUBLICANS WHERE DRAWN TO CHRIST
Luke 7:29, “And all the people that heard him, and the publicans, justified God, being baptized with the baptism of John.”
Luke 15:1, “Then drew near unto him all the publicans and sinners for to hear him.”

16. II. A THANKFUL MAN

17. “And it came to pass, as Jesus sat at meat in the house, behold, many publicans and sinners came and sat down with him and his disciples.”
Luke 5:29, “And Levi made him a great feast in his own house: and there was a great company of publicans and of others that sat down with them.”

18. “And it came to pass” points to the fact that from the time of Levi’s calling to the time of the great feast there was a period of preparation.

19. It is noteworthy that Matthew mentions nothing of this great feast
It is noteworthy that Matthew mentions nothing of this great feast. Matthew simply says that many sinners and publicans came and sat down with Him while He was eating.

20. 1) Thankful to be Chosen
John 15:16, “Ye have not chosen me, but I have chosen you, and ordained you, that ye should go and bring forth fruit, and that your fruit should remain: that whatsoever ye shall ask of the Father in my name, he may give it you.”

21. 2) Thankful to Celebrate the Messiah
In this scene, Matthew brought the sinners to Jesus.

22. III. A TRANSFORMED MAN

23. HE WAS A PROFESSIONAL
The idea, that Jesus’ disciples were all common and uneducated, arises primarily from the derogatory comments of the Sanhedrin recorded in Acts 4:13. However, this conflicts with other gospel evidence.
He had worked in or near the important city of Capernaum, and we know that he was on good terms with others in his profession (Luke 5:27- 29, Matt. 9:9-10).

24. HE WAS WEALTHY
He was wealthy enough to host a great banquet and to live in a house capable of serving as its venue (Luke 5:29). We may therefore safely dispense with the idea that Matthew was some downtrodden minion who spent his days leaning out the window of a tollbooth. He was one that did well in his profession and enjoyed the fruits of his labor.

25. He willingly gave up his profession to follow Jesus.
HE WAS TRANSFORMED
He willingly gave up his profession to follow Jesus.
Luke 14:33, “So likewise, whosoever he be of you that forsaketh not all that he hath, he cannot be my disciple.”

26. Matt. 19:29, “And every one that hath forsaken houses, or brethren, or sisters, or father, or mother, or wife, or children, or lands, for my name's sake, shall receive an hundredfold, and shall inherit everlasting life.”

27. Rom. 12:2, “And be not conformed to this world: but be ye transformed by the renewing of your mind, that ye may prove what is that good, and acceptable, and perfect, will of God.”