The twelve apostles included “Matthew the tax-gatherer” (Matt. 10:3).
Never lose your sense of awe over Christ’s forgiveness.
Matthew describes himself as “Matthew the tax-gatherer” (Matt. 10:3). He is the only apostle whose name is associated here with an occupation. Apparently Matthew never forgot what he had been saved from and never lost his sense of awe and unworthiness over Christ’s forgiveness.
Matthew 9:1–8, where he sets the scene of his own conversion, tells us Jesus forgave the sins of a paralytic man and then healed him of his paralysis. When the Jewish scribes accused Him of blasphemy for claiming to have the authority to forgive sins, He said to them, “Why are you thinking evil in your hearts? For which is easier, to say, ‘Your sins are forgiven,’ or to say, ‘Rise, and walk’?” He wanted them to know that His miracles testified to His deity. As God, He could as easily forgive sins as He could heal diseases.
Immediately after that account, Matthew gave the account of his own call. It’s as if he wanted his own salvation to serve as an illustration of Christ’s ability to forgive even the vilest of sinners. Matthew 9:9 says, “As Jesus passed on from there, He saw a man, called Matthew, sitting in the tax office; and He said to him, ‘Follow Me!’ And he rose, and followed Him.”
When the Pharisees questioned Jesus’ practice of associating with tax-gatherers, He said to them, “It is not those who are healthy who need a physician, but those who are ill. … I did not come to call the righteous, but sinners” (vv. 12–13). The Pharisees were sick with sin but thought they were healthy. Matthew and his associates knew they were sinners who needed a Savior.
Do you share Matthew’s humility and sense of awe at receiving Christ’s precious gift of forgiveness? I pray that you do and that you are continually praising Him for it.
Suggestions for Prayer: Thank God for the wonder of forgiveness. ✧ If you have lost your sense of awe over God’s forgiveness, perhaps you’re taking His grace for granted. Confess your apathy, and ask Him to give you a deep appreciation for the enormous price He paid for your salvation.
For Further Study: As a reminder of what Christ endured for you, read Matthew 26:17–27:56, which chronicles the events of His betrayal and crucifixion.
Because he wrote the first gospel, Matthew is one of the best known apostles. But the New Testament reveals very few details of his life or ministry.
Before his conversion and call to discipleship, Matthew collected taxes for Rome (Matt. 9:9). It was not an occupation to be proud of, and one would think he would have wanted to dissociate himself from the stigma as much as possible. Yet when he wrote the gospel some thirty years later, he still referred to himself as the tax-gatherer.
As discussed previously in more detail (see chap. 6), tax-gatherers were considered traitors, the most hated members of Jewish society. They were often more despised than the occupying rulers and soldiers, because they betrayed and financially oppressed their own people. They were legal extortioners who extracted as much money as they could from both citizen and foreigner with the full authority and protection of Rome.
They were so despicable and vile that the Jewish Talmud said, “It is righteous to lie and deceive a tax collector.” Tax collectors were not permitted to testify in Jewish courts, because they were notorious liars and accepted bribes as a normal part of life. They were cut off from the rest of Jewish life and were forbidden to worship in the Temple or even in a synagogue. In Jesus’ parable, the tax collector who came to the Temple to pray stood “some distance away” (Luke 18:13) not only because he felt unworthy but because he was not allowed to enter.
Matthew was hardly proud of what he had been, but he seems to have cherished the description as a reminder of his own great unworthiness and of Christ’s great grace He saw himself as the vilest sinner, saved only by the incomparable mercy of his Lord.
Even from the little information given about him, it is evident Matthew was a man of faith. When he got up from his tax table and began to follow Jesus, he burned his bridges behind him. Tax collecting was a lucrative occupation, and many opportunists were doubtlessly eager to take Matthew’s place. And once he forsook his privileged position, the Roman officials would not have granted it to him again. The disciples who were fishermen could always return to fishing, as many of them did after the crucifixion; but there could be no returning to tax collecting for Matthew.
In the eyes of the scribes and Pharisees, Matthew’s leaving his tax office to follow Jesus did little to elevate his standing. Casting his lot with Jesus did not increase Matthew’s popularity, but it greatly increased his danger. There is little doubt that Matthew faced something of the true cost of discipleship before any of the other apostles.
Matthew was not only faithful but humble. In his own gospel (and even in the other three) he is faceless and absolutely voiceless during his time of training under Jesus. He asks no questions and makes no comments. He appears directly in no narrative. Only from Mark (2:15) and Luke (5:29) do we learn that the banquet Jesus ate with “tax-gatherers and sinners” was in Matthew’s house. In his own account, the fact that he was responsible for it is only implied (Matt. 9:10). He was eager and overjoyed for his friends and former associates to meet Jesus, but he calls no attention to his own role in the banquet.
It may be that his humility was born out of his overwhelming sense of sinfulness. He saw God’s grace as so superabundant that he felt unworthy to say a word. He was the silent disciple, until the Holy Spirit led him to pick up his pen and write the opening book of the New Testament-twenty-eight powerful chapters on the majesty, might, and glory of the King of kings.
The fact that Matthew is also referred to as Levi indicates his Jewish heritage. We have no idea what his biblical training may have been, but Matthew quotes the Old Testament more often than the other three gospel writers combined-and quotes from all three parts of it (the law, the prophets, and the writings, or Hagiographa). Since it is highly unlikely he studied Scripture while he was a tax collector, he gained his biblical knowledge either in his youth or after he became an apostle.
Matthew had a loving heart for the lost. As soon as he was saved his first concern was to tell others of that great news and invite them to share in it. He was ashamed of his own previous life of sin; but he was not ashamed to be seen eating with his former associates who were despised by society and living under God’s judgment, because they needed the Savior just as he had.
He sensed personal sinfulness as perhaps none of his fellow disciples did, because he had been greedily and unashamedly involved in extortion, deception, graft, and probably blasphemy and every form of immorality. But now, like the woman taken in adultery, because he was forgiven much, he loved much (see Luke 7:42–43, 47). The genuineness of his love for the Lord is proved in his concern for the salvation of his friends.
God took that outcast sinner and transformed him into a man of great faith, humility, and compassion. He turned him from a man who extorted to one who gave, from one who destroyed lives to one who brought the way of eternal life.
 MacArthur, J. F., Jr. (1993). Drawing Near—Daily Readings for a Deeper Faith (p. 156). Wheaton, IL: Crossway Books.
 MacArthur, J. F., Jr. (1985). Matthew (Mt 10:3). Chicago: Moody Press.