Matthew the Tax Collector: A Life Transformed by Jesus
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Matthew, also known as Levi, was a tax collector before becoming one of Jesus’ twelve disciples. His story is a remarkable testimony of redemption, grace, and purpose, showing how Jesus calls people from all walks of life into His kingdom.
Despite his profession being despised by his fellow Jews, Matthew was chosen by Christ to be not only a disciple but also the author of the Gospel of Matthew. His transformation from a tax collector to a faithful follower of Jesus provides a powerful example of how God’s grace can change lives.
- How does Matthew’s story challenge our understanding of grace and redemption?
- What can we learn from Jesus’ willingness to call those society looks down upon?
For a deeper dive download our free workbook on Matthew.
Matthew’s Life Before Jesus
The Role of a Tax Collector
In Jesus’ time, tax collectors were seen as traitors to their people. They worked for the Roman government, collecting taxes from the Jews and often charging more than what was required for personal gain. Because of this, they were labeled as sinners and social outcasts.
In Matthew 9:9, we see Jesus’ first encounter with Matthew:
“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.”
Despite his occupation and reputation, Jesus saw beyond Matthew’s past and called him to a new purpose. This moment marks the beginning of his transformation.
Reflection Questions
- Why do you think tax collectors were despised in Jewish society?
- What does Jesus’ willingness to call Matthew teach us about His mission?
- Are there people today who might be considered “modern-day tax collectors”—those whom society rejects but God still calls?
Matthew’s Immediate Response
Unlike some other disciples who took time to understand Jesus’ call, Matthew immediately left everything to follow Christ.
- Luke 5:28 records: “And leaving everything, he rose and followed him.”
Matthew didn’t hesitate—he walked away from his profitable career to embrace an unknown future with Jesus. This is significant because tax collectors were wealthy, and his decision meant giving up financial security.
His response mirrors that of other disciples, such as Peter and Andrew, who left their fishing nets to follow Jesus (Matthew 4:18-20). However, Matthew’s case is unique because he was leaving a profession that would not take him back. Unlike fishermen, who could return to their trade, tax collecting was an occupation tightly controlled by Rome. His decision was final.
Reflection Questions
- Would you be willing to leave behind security and wealth to follow Jesus?
- How does Matthew’s response compare to the rich young ruler in Matthew 19:16-22, who couldn’t give up his wealth?
- What might God be calling you to leave behind for the sake of following Him?
Matthew’s Banquet: A Heart for the Outcasts
One of Matthew’s first acts after following Jesus was to host a feast for Jesus and invite other tax collectors and sinners.
“While Jesus was having dinner at Matthew’s house, many tax collectors and sinners came and ate with him and his disciples.” (Matthew 9:10)
The Pharisees criticized Jesus for associating with sinners, but Jesus responded with a profound statement:
“It is not the healthy who need a doctor, but the sick. But go and learn what this means: ‘I desire mercy, not sacrifice.’ For I have not come to call the righteous, but sinners.” (Matthew 9:12-13)
Matthew’s decision to invite his fellow tax collectors shows his transformed heart. Instead of hiding his past, he used his connections to introduce others to Jesus. This demonstrates how new believers should respond—by bringing others to Christ.
Reflection Questions
- Why did Matthew immediately invite others to meet Jesus?
- How can we be more intentional about sharing Jesus with people in our social circles?
- What does Jesus’ response to the Pharisees reveal about His mission?
Matthew’s Role as a Disciple
Matthew was not only called to follow Jesus but also to become one of the twelve apostles (Matthew 10:2-4). Despite his background, he was entrusted with the gospel message and became a witness to Jesus’ miracles, teachings, death, and resurrection.
The fact that Jesus chose a tax collector to be one of His closest followers is a powerful symbol of God’s grace. It shows that God does not call people based on their status, past, or righteousness, but on His purpose and mercy.
Reflection Questions
- Why do you think Jesus chose such a diverse group of disciples?
- How does Matthew’s background make him uniquely suited for spreading the gospel?
- What does this tell us about the kind of people God can use today?
Matthew’s Gospel: A Legacy of Faith
Matthew later became the author of the Gospel of Matthew, one of the most detailed accounts of Jesus’ life. His gospel was specifically written to Jewish audiences, emphasizing how Jesus fulfilled Old Testament prophecies.
One of the most significant contributions Matthew makes is the inclusion of the Great Commission:
“Therefore go and make disciples of all nations, baptizing them in the name of the Father and of the Son and of the Holy Spirit, and teaching them to obey everything I have commanded you.” (Matthew 28:19-20)
This passage highlights how Matthew, once an outcast, became a key voice in spreading the message of salvation to the world.
Reflection Questions
- Why do you think Matthew focused on Old Testament prophecies in his gospel?
- What does the Great Commission mean for us today?
- How can we use our past experiences to help spread the gospel?
Matthew’s Death and Lasting Influence
While the Bible does not record Matthew’s death, early church tradition suggests he continued preaching in Ethiopia or Persia and was eventually martyred for his faith. His willingness to die for the gospel is a testament to how deeply he believed in Christ’s message.
His life transformation—from a corrupt tax collector to a faithful disciple—remains one of the most powerful examples of grace in the Bible.
Reflection Questions
- Would you be willing to give up everything for Christ, even your life?
- What can we learn from Matthew’s faithfulness until the end?
- How does his story encourage us to trust that God can redeem any past?
Conclusion: Lessons from Matthew the Tax Collector
Matthew’s story teaches us several key lessons:
- Jesus calls the unlikely – No one is beyond His reach.
- Following Jesus requires sacrifice – Sometimes, we must leave behind security and comfort.
- Grace transforms – Matthew went from a sinner to a gospel writer.
- Discipleship leads to evangelism – Matthew immediately shared Jesus with others.
- Faithfulness matters – He remained committed until the end.
Final Thought
Just like Matthew, we all have a past. But Jesus doesn’t define us by our mistakes—He calls us to something greater.
- Will you answer His call, as Matthew did?
- How is God calling you to use your past for His purpose?
Don’t forget to download our free workbook on Matthew.
Here is to a blessed week!
Vanessa Rooney – LDS Mum
