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.