Matthew, the Apostle, was a tax collector, known in biblical terminology as a publican, a role that made him widely disliked among Jews for working under Roman authority and being perceived as a traitor. Despite this, Jesus chose him, calling him to follow, as recorded in Matthew 9:9, and he immediately arose and followed Him. His background as a tax collector suggests he was reasonably well-educated, with skills in accounting, reading, and writing, and likely well-organized, accustomed to keeping ledgers and tracking details. These skills are reflected in the structured nature of the Book of Matthew, which appears to be systematized, possibly indicating his role in collecting and organizing the sayings of Jesus Christ. Matthew is believed to have been responsible for gathering the teachings of Jesus, creating a compendium of His sayings that later served as source material for both his own Gospel and that of Luke. His Gospel, written with a Jewish audience in mind, emphasizes fulfillment of Old Testament prophecies, referencing them sixteen times to connect Jesus to Jewish expectations, more than any other Gospel writer. It also frequently mentions the law, relevant to Jewish readers, and includes strong rebukes of the Jews, such as those by John the Baptist and Jesus Himself, which would resonate with a Jewish audience. The Book of Matthew uniquely uses the term "church," indicating a later writing date when the church was already established as a significant institution. It also provides the most extensive coverage of end-time events among the synoptic Gospels, including detailed accounts like the Olivet Prophecy and parables such as the Wise and Foolish Virgins and the Sheep and the Goats. Matthew's writing is highly organized, often arranging content in groups of threes and sevens, aiding memorization in an era without readily available texts. His Gospel emphasizes the Kingdom of God through five major teaching blocks: the Sermon on the Mount (Matthew 5-7) as the law of the Kingdom; duties of leaders (Matthew 10); parables of the Kingdom (Matthew 13); greatness and forgiveness in the Kingdom (Matthew 18); and the coming of the King (Matthew 24-25). The dominant theme, however, is Jesus as the King of the Kingdom, evident from the opening verse tracing His genealogy to David and Abraham, through events like the triumphal entry into Jerusalem, and culminating in the assertion of His authority in the final verses, presenting Him as the Messiah to the Jewish people.

Matthew, the Apostle, stands out among the twelve disciples chosen by Jesus Christ for His inner circle, as detailed in the account of Matthew 10:1-4. Known as Matthew the tax collector, he was likely quite wealthy due to his position as a publican, a role that often garnered disdain among his fellow Israelites for working under Roman authority. This occupation potentially set him apart from the other apostles, who were ordinary men with no notable indications of wealth or success, such as Peter, James, John, and Andrew, who were small businessmen and fishermen. Despite his background, Matthew's inclusion in the group highlights the extraordinary mixture of individuals Jesus brought together. His role as a publican, seen by many as a traitor for serving the Romans, contrasted sharply with others like Simon the Zealot, a political radical opposed to Roman rule. Yet, Jesus managed to maintain peace among these diverse personalities, uniting them in purpose. Matthew's methodical nature is evident in how he organized his account, systematically arranging teachings and events, as seen in the structured presentation of Jesus' instructions to the apostles. Though the Bible does not provide extensive personal details about Matthew or the other apostles, it focuses on their works rather than their individual stories, emphasizing their collective mission to preach and heal as sent forth by Christ.

Matthew was a tax collector named Levi who was also known as Matthew. As Jesus passed by the tax office He said to him, Follow Me. Matthew arose and followed Him. Matthew hosted a great feast in his house for Jesus at which many tax collectors and sinners sat down with Him and His disciples. Matthew was a publican. Publicans were the most universally despised and hated of all men in the Roman Empire. They earned that hatred because they collected taxes through an auctioned system in which the highest bidder received a district from Rome. The tax collector kept everything collected above the amount Rome required. Publicans were dishonest and became wealthy by collecting from the poor with the strength of Roman authority while accepting bribes from the wealthy to lower their rates. Matthew was accustomed to playing every angle to line his own pockets and everybody knew that he was on the take. Matthew was one of the better educated of the apostles. He was a sharp individual who was a good keeper of ledgers and was well organized. God used Matthew's skill in organization, accounting, and writing in the production of one of the most important books ever written.

Matthew was a publican and tax collector who resigned from that position to become a full-time follower of Jesus Christ. Before resigning he observed firsthand the operations of earthly governments. He knew common practices such as the taking of bribes and extortion of money through fraudulent charges beyond required taxes. His role caused him to be hated by all who came into contact with him. Matthew therefore viewed matters through the eyes of a government official. God used this man's background so that Matthew emphasized in his writing the themes of kingdom authority and righteousness.