Bible Characters
Who Was Matthew in the Bible? Tax Collector and Apostle of Jesus
Matthew was a tax collector in Capernaum whom Jesus called to be one of His twelve apostles. He is also called Levi, son of Alphaeus (Mark 2:14; Luke 5:27). After Jesus called him, he left his tax booth, followed Jesus, and held a banquet at his house for tax collectors and others (Luke 5:28-29). Early church tradition identifies him as the author of the Gospel of Matthew, the first book of the New Testament.
Quick Facts About Matthew
| Fact | Details |
|---|---|
| Name meaning | "Gift of the LORD" (from Hebrew) |
| Other name | Levi, son of Alphaeus (Mark 2:14) |
| Testament | New Testament |
| Key books | Matthew 9-10, Mark 2-3, Luke 5-6, Acts 1:13 |
| Time period | 1st century AD |
| Known for | Leaving tax collecting to follow Jesus; traditional author of the first Gospel |
Tax Collectors in Jesus' Day
To understand Matthew's call, it helps to know how tax collectors were viewed. In Judea and Galilee, tax collectors gathered money for Rome or for rulers like Herod Antipas, and they were often able to collect more than was owed. When tax collectors came to John the Baptist, he told them not to collect any more than they were required to (Luke 3:12-13).
The Gospels regularly group tax collectors with "sinners" (Matthew 9:10-11; 11:19). Jesus told His disciples to treat an unrepentant offender as they would a pagan or a tax collector (Matthew 18:17). Zacchaeus, a chief tax collector, promised that if he had cheated anyone, he would pay back four times the amount (Luke 19:8).
Who Was Matthew in the Bible? The Call at the Tax Booth
Matthew was working at a tax booth near Capernaum, by the Sea of Galilee (Mark 2:13-14). The Gospel of Matthew records his call in one verse:
"As Jesus went on from there, he saw a man named Matthew sitting at the tax collector's booth. 'Follow me,' he told him, and Matthew got up and followed him." (Matthew 9:9)
Luke adds that Levi left everything to follow Jesus (Luke 5:28). For a fisherman like Peter, going back to fishing was possible, and Peter later did so for a time (John 21:3). A tax collector who walked away from his post could not easily return to it.
The Banquet at Matthew's House
Levi held a great banquet for Jesus at his house, and a large crowd of tax collectors and others were eating with them (Luke 5:29). The Pharisees and teachers of the law complained to the disciples, asking why they ate and drank with tax collectors and sinners (Luke 5:30).
Jesus answered that it is not the healthy who need a doctor, but the sick. He said He had not come to call the righteous, but sinners to repentance (Luke 5:31-32). In Matthew's account, Jesus also told the critics to go and learn what Hosea meant when God said He wants mercy rather than sacrifice (Matthew 9:12-13; Hosea 6:6).
Matthew Among the Twelve
Matthew appears in all four lists of the twelve apostles (Matthew 10:3; Mark 3:18; Luke 6:15; Acts 1:13). Only the list in Matthew's Gospel identifies him as the tax collector (Matthew 10:3).
Jesus chose the Twelve after spending a night in prayer (Luke 6:12-13). He sent them out to preach that the kingdom of heaven had come near, to heal the sick, and to drive out demons (Matthew 10:1, 10:7-8). The Twelve also included Simon the Zealot (Luke 6:15). Zealots were known for opposing Roman rule, so a former tax collector and a Zealot served side by side.
Mark calls Levi the son of Alphaeus (Mark 2:14). The apostle James is also called son of Alphaeus (Mark 3:18). The Bible does not say whether this is the same Alphaeus, so it is not certain whether Matthew and James were brothers.
After the list of apostles, the Gospels record no individual words or actions of Matthew. He is last named in the upper room with the other apostles after Jesus' ascension (Acts 1:13), and he would have been among those who received the Holy Spirit at Pentecost (Acts 2:1-4, 2:14).
Levi and Matthew: The Same Person?
Mark and Luke describe the call of a tax collector named Levi (Mark 2:14; Luke 5:27). Matthew's Gospel describes the same event with the name Matthew (Matthew 9:9). The setting, the words "Follow me," and the meal that follows are the same in all three accounts. For this reason, Christians have long understood Levi and Matthew to be one person with two names.
Two names were not unusual in the New Testament. Simon was also called Peter, and Saul was also called Paul (John 1:42; Acts 13:9). See who was Peter in the Bible and who was Paul in the Bible.
The Gospel of Matthew
Authorship
The Gospel of Matthew does not name its author in the text. Early church tradition, going back to writers such as Papias and Irenaeus in the second century, attributes it to the apostle Matthew. The heading "According to Matthew" appears on early manuscripts.
Some internal details fit a former tax collector. Matthew's Gospel alone records Jesus paying the temple tax with a coin from a fish's mouth (Matthew 17:24-27). In the question about paying taxes to Caesar, Matthew uses a term for the coin used for the tax (Matthew 22:19).
Features of the Book
- It opens with a genealogy of Jesus from Abraham through David (Matthew 1:1-17).
- It frequently notes that events fulfilled what was spoken through the prophets (Matthew 1:22; 2:15; 4:14).
- It contains the Sermon on the Mount (Matthew 5-7).
- It uses the phrase "kingdom of heaven" many times (Matthew 3:2; 5:3; 13:24).
- It ends with the Great Commission to make disciples of all nations (Matthew 28:18-20).
Matthew is placed first among the Gospels in the New Testament. See the books of the Bible in order. For another Gospel writer, see who was Luke in the Bible.
Matthew After the Bible's Account
Scripture does not tell us where Matthew ministered after Pentecost or how he died. Church traditions vary. Some say he preached in Judea before going elsewhere, and others name places such as Ethiopia, Persia, or Parthia. Accounts of his death also differ. These are traditions and are not found in the Bible.
Key Lessons From Matthew's Life
- Jesus calls unlikely people. He called a man from a despised profession to be an apostle (Matthew 9:9; 10:3).
- Following Jesus can mean leaving something behind. Levi left everything to follow Him (Luke 5:28).
- Bringing others to Jesus. Matthew's first recorded act was to host a meal where other tax collectors could meet Jesus (Luke 5:29).
- Jesus came for sinners. He said He came to call sinners to repentance (Luke 5:32).
Where Matthew Appears in the Bible
- Matthew 9:9-13: his call and the meal
- Matthew 10:3: in the list of apostles
- Mark 2:14-17; 3:18: called as Levi; named among the Twelve
- Luke 5:27-32; 6:15: call and banquet; named among the Twelve
- Acts 1:13: in the upper room after the ascension
Frequently Asked Questions
Who was Matthew in the Bible?
Matthew was a tax collector whom Jesus called to follow Him, and he became one of the twelve apostles (Matthew 9:9; 10:3). Early church tradition identifies him as the author of the Gospel of Matthew.
Is Matthew the same person as Levi?
Yes. Mark and Luke describe the call of a tax collector named Levi in the same setting where Matthew's Gospel names Matthew (Mark 2:14; Luke 5:27; Matthew 9:9). Christians have long understood them to be the same man.
Why were tax collectors disliked?
Tax collectors worked for Rome or its client rulers and often collected more than was owed (Luke 3:12-13; 19:8). The Gospels often group them with sinners (Matthew 9:11).
Did Matthew write the Gospel of Matthew?
The Gospel does not name its author, but early church tradition from the second century attributes it to the apostle Matthew. Conservative scholars accept this traditional authorship.
How did Matthew die?
The Bible does not record Matthew's death. Church traditions give differing accounts of where he preached and how he died.