1. Matthew (Levi) – The Tax Collector

2. Publican bought tax franchises from the Roman Emperor could keep any overage they collected used strong arm thugs they were…TRAITORS

3. Publicans Same rank as prostitutes. (MATT 21:32) Luke 18:10-14 – Parable of Tax Collector and the Pharisee – vs. 13 “But the tax collector, STANDING FAR OFF!” Jewish Talmud taught: it is righteous to lie and deceive a tax collector because that was what a professional extortioner deserved Matthew was a JEW!

4. TO The Call TO Matthew His gospel quotes the OT 99 times – More than Mark, Luke, and John combined – Quotes from the Law, Psalms, and Prophets Heard about Jesus Only occasion where we see Matthew alone – Matthew 9:9 – Luke 5:27-32

5. TO The Call TO Matthew Matthew 9:9 “As Jesus passed on from there, he saw a man called Matthew sitting at the tax booth, and he said to him, “Follow me.” Luke 5:28 “and leaving everything, he rose and followed him.” – Lucrative career – All he knew Jesus changed Matthew

6. OF The Call OF Matthew Luke 5:29-30 – Made him a great feast in his house – invited tax collectors – THEY WERE ALL HE KNEW, THEY WERE HIS ASSOCIATES

7. Who are you calling? Who are your associates? What is the purpose of your friendships? Be a friend to Jesus by introducing a friend to Jesus!