The Calling of Matthew

Key Scripture:
“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 (NIV)

Introduction

The story of Matthew’s calling is one of the most powerful demonstrations of the grace of God. Matthew, also known as Levi, was not an esteemed figure in society. He was a tax collector—despised, mistrusted, and considered a collaborator with the oppressive Roman system. Yet, it was this man whom the Lord chose, called, and transformed into a disciple and later a gospel writer.

This story speaks directly to every believer: that no matter how society labels us, no matter the mistakes of our past, the voice of the Savior has the power to call us out of darkness into His marvelous light (1 Peter 2:9).

1. Matthew’s Background

Matthew’s profession as a tax collector placed him among the most disliked individuals in Israel. Tax collectors were notorious for dishonesty, often collecting more than was required to enrich themselves (Luke 3:12–13). They were seen as traitors, working for the Romans against their own people.

To the religious leaders of the day, a man like Matthew was spiritually unclean. He was excluded from the synagogue, considered unworthy of fellowship, and judged as irredeemable. Yet, the Lord Jesus saw beyond Matthew’s occupation and reputation.

This reminds us that God does not view us as the world does. While people may judge by outward appearances, God looks at the heart (1 Samuel 16:7).

2. The Divine Encounter

Matthew 9:9 tells us: “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.”

This moment was not a coincidence; it was divine appointment. The Lord did not wait for Matthew to clean up his life or prove his worth. He called him right where he was—sitting in the middle of his sinful trade.

That is the nature of God’s calling. He meets us in the very place of our weakness and extends His invitation. Romans 5:8 says, “But God demonstrates His own love for us in this: While we were still sinners, Christ died for us.”

3. The Response of Faith

Matthew’s response was immediate. He rose from his booth and followed the Master. This was not a casual decision. By leaving his tax booth, Matthew was abandoning wealth, security, and status. Unlike fishermen who could return to their nets if discipleship failed, a tax collector could not simply reclaim his office.

Matthew counted the cost and still chose to follow. His obedience demonstrates what it truly means to surrender. Luke 14:33 reminds us, “In the same way, those of you who do not give up everything you have cannot be My disciples.”

True discipleship is costly, but the reward of walking with the Lord is beyond measure.

4. A Feast of Grace

After his calling, Matthew hosted a banquet in his house for the Lord and many tax collectors and sinners (Luke 5:29). This act is significant. Matthew not only followed the Master privately but also opened his home to celebrate publicly.

The banquet revealed Matthew’s joy and gratitude. He wanted others like him—the rejected, the outcasts—to experience the same grace he had found. His response was evangelistic: to introduce his friends to the Savior.

This challenges us as believers today. When we encounter the grace of God, we must share it with others. Our testimony is not meant to be hidden but proclaimed (Mark 5:19).

5. The Criticism of the Pharisees

Not everyone celebrated Matthew’s transformation. The Pharisees asked the disciples: “Why does your Teacher eat with tax collectors and sinners?” (Matthew 9:11).

Religious leaders could not understand why the Lord would associate with people they considered unworthy. But the Lord’s answer was profound: “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).

This declaration reveals the heart of God’s mission. He did not come to affirm the self-righteous but to redeem the broken. He seeks those who know their need for mercy.

6. From Tax Collector to Gospel Writer

The transformation of Matthew is remarkable. The same man despised by society became an apostle, eyewitness of miracles, and writer of the Gospel that bears his name. His record of the Lord’s teachings has guided generations into truth.

This transformation demonstrates the power of divine calling. God delights in using ordinary, flawed people to accomplish extraordinary purposes. As 1 Corinthians 1:27 says, “But God chose the foolish things of the world to shame the wise; God chose the weak things of the world to shame the strong.”

When Matthew answered the call, his life became a testimony of grace, proving that no one is beyond redemption.

7. Lessons for Believers Today

The calling of Matthew carries timeless lessons for us:

a) God’s Call Is Personal

The Lord called Matthew by name. Likewise, He calls each of us personally. John 10:3 says, “He calls His own sheep by name and leads them out.”

b) Obedience Requires Surrender

Matthew left everything immediately. Believers are reminded that following the Savior requires letting go of worldly attachments and trusting Him fully.

c) Grace Extends to All

Matthew’s story shows that God’s grace is not limited by our past. Whether despised, rejected, or considered unworthy, the invitation to follow still stands.

d) Sharing the Good News Is Essential

Matthew invited others to meet the Lord. Likewise, we are called to share the message of salvation with our families, friends, and communities.

e) Expect Opposition

Just as the Pharisees criticized Matthew’s feast, the world may misunderstand or oppose our faith. Yet, we must stand firm, knowing that the Lord Himself approves us.

8. A Call to Reflection

Matthew’s journey invites every believer to consider: Where is God calling you to rise from today? For Matthew, it was the tax booth. For you, it might be a place of compromise, fear, or comfort.

The Lord’s call is not only to leave something behind but to step into something greater—life with Him, purpose in His kingdom, and eternal hope.

Conclusion

The calling of Matthew is a story of unexpected grace. A man rejected by society was chosen, transformed, and entrusted with the Good News. His obedience left a legacy that continues to bless the world today.

Beloved, the Lord is still calling. His voice echoes: “Follow Me.” The question is—will we rise, leave behind the things that hold us, and walk in the fullness of His purpose?

As Matthew’s life testifies, one “yes” to the Lord can change everything.

Prayer

Heavenly Father, thank You for the story of Matthew’s calling, which reminds us of Your boundless grace. Help us to hear Your voice clearly and respond with immediate obedience. Give us the courage to leave behind anything that hinders us from following You fully. May our lives, like Matthew’s, become testimonies of Your transforming power. In the name of Jesus, Amen.

Reflection Questions

What do you think Matthew gave up when he chose to follow the Lord?
How does Matthew’s immediate obedience challenge your own walk of faith?
Who in your life might be considered an “outcast,” and how can you extend God’s grace to them?
What “tax booth” might God be calling you to leave behind today?
How can you, like Matthew, invite others to experience the joy of knowing the Savior?