Matthew 9:9 As Jesus went on from there, He saw a man named Matthew sitting at the tax booth. "Follow Me," He told him, and Matthew got up and followed Him.

Matthew 21:31,32
Whether of them twain did the will of his father? They say unto him, The first. Jesus saith unto them, Verily I say unto you, That the publicans and the harlots go into the kingdom of God before you…

Mark 2:14
And as he passed by, he saw Levi the son of Alphaeus sitting at the receipt of custom, and said unto him, Follow me. And he arose and followed him.

Luke 5:27,28
And after these things he went forth, and saw a publican, named Levi, sitting at the receipt of custom: and he said unto him, Follow me…

Levi.

Luke 15:1,2
Then drew near unto him all the publicans and sinners for to hear him…

Luke 19:2-10
And, behold, there was a man named Zacchaeus, which was the chief among the publicans, and he was rich…

Follow.

Matthew 4:18-22
And Jesus, walking by the sea of Galilee, saw two brethren, Simon called Peter, and Andrew his brother, casting a net into the sea: for they were fishers…

1 Kings 19:19-21
So he departed thence, and found Elisha the son of Shaphat, who was plowing with twelve yoke of oxen before him, and he with the twelfth: and Elijah passed by him, and cast his mantle upon him…

Galatians 1:16
To reveal his Son in me, that I might preach him among the heathen; immediately I conferred not with flesh and blood:

He saw a man named Matthew
Matthew, also known as Levi, is introduced here. He is traditionally understood to be the author of the Gospel of Matthew. His name means "gift of Yahweh," which is significant in the context of his calling and transformation. The act of Jesus seeing Matthew highlights Jesus' intentionality and divine insight, recognizing potential in those whom society often overlooked.

sitting at the tax booth
Matthew's occupation as a tax collector is crucial. Tax collectors were generally despised by the Jewish people for collaborating with the Roman authorities and often engaging in corrupt practices. This setting underscores the radical nature of Jesus' call, as He reaches out to someone considered a sinner and an outcast. The tax booth symbolizes Matthew's old life, which he is about to leave behind.

“Follow Me,” He told him
Jesus' call to "Follow Me" is a direct and personal invitation to discipleship. This command is central to the Christian faith, emphasizing obedience and commitment to Christ. It reflects the authority of Jesus and His ability to transform lives. The call to follow is not just physical but spiritual, indicating a complete change in direction and purpose.

and Matthew got up and followed Him
Matthew's immediate response demonstrates his willingness to leave his former life and embrace a new identity in Christ. This act of obedience is a model of faith and surrender, illustrating the transformative power of Jesus' call. It also signifies the beginning of Matthew's journey as one of the twelve apostles, who would later play a crucial role in spreading the Gospel. This response is echoed in other call narratives, such as those of Peter, Andrew, James, and John, who also left everything to follow Jesus.

• The verse opens with Jesus moving forward from the scene where He healed the paralytic and declared, “The Son of Man has authority on earth to forgive sins” (Matthew 9:6). His steps are purposeful; as He says elsewhere, “Let us go on to the neighboring towns so I may preach there also, because that is why I have come” (Mark 1:38).

• Every transition in the Gospels reminds us that Christ is actively seeking the lost—“For the Son of Man came to seek and to save the lost” (Luke 19:10). Matthew’s call is part of that ongoing mission.

• Jesus “saw” a man others likely ignored or despised. Divine sight is always intentional; He “knows His own” (John 10:14).

• Matthew is the very author of the Gospel we are reading. His quiet self-reference mirrors John’s “the disciple whom Jesus loved” (John 21:20); humility marks true disciples.

• In Mark 2:14 and Luke 5:27 he is called “Levi,” indicating either a dual name or a change that highlighted his new identity in Christ—similar to Simon becoming Peter (John 1:42).

• Tax collectors partnered with Rome and were viewed as traitors. Luke 15:1-2 notes that “tax collectors and sinners were all gathering to hear Him,” provoking Pharisaic scorn.

• The booth signals wealth and security, yet also isolation from covenant community (Matthew 18:17 pairs “tax collector” with “Gentile” as an outsider).

• Jesus intentionally steps into that space, proving again that “those who are well have no need of a physician, but those who are sick” (Matthew 9:12).

• The call is brief, clear, and authoritative—no negotiations. It echoes Matthew 4:19: “Come, follow Me, and I will make you fishers of men.”

• Discipleship is relational before it is instructional; it begins with attachment to Jesus Himself (John 12:26: “Where I am, there My servant will be also”).

• His voice carries power: “My sheep hear My voice; I know them, and they follow Me” (John 10:27). What religion burdened with rules could not do, a two-word summons accomplishes.

• The response is immediate. Luke adds, “Levi left everything, got up, and followed Him” (Luke 5:28). No delay, no stipend, no farewell tour.

• Leaving a lucrative post underscores genuine repentance; contrast the rich young ruler who “went away in sorrow” (Matthew 19:22).

• Peter later says, “Behold, we have left everything and followed You” (Matthew 19:27). Matthew now shares that same testimony.

• Paul voices the same heart: “Whatever was gain to me I count as loss for the sake of Christ” (Philippians 3:7). True conversion shifts treasure from ledger to Lord.

Jesus purposefully moves, sees, calls, and transforms. Matthew’s story shows that no one sits too far from grace, no occupation is beyond redemption, and no command from Christ is optional. The Word made flesh speaks, and sinners rise to walk with Him.

A man, named Matthew.--St. Mark and St. Luke give the name as Levi, the former adds that he was the "son of Alphaeus." The difference may be explained by assuming that in his case, as in that of "Simon who is called (or named) Peter" (Matthew 10:2), a new name was given that practically superseded the old. The meaning of Matthew--which, like Theodore, Dorotheus, and the like, means "the gift of God," or, more strictly, "the gift of Jehovah"--makes a change of this kind in itself probable. If he were the son of Alphaeus, he would be (assuming identity of person and of name) the brother of the James whose name appears with his own in the second group of four in the lists of the Twelve Apostles.

Sitting at the receipt of custom.--Literally, at the custom-house, the douane of the lake. The customs levied there were probably of the nature of an octroi on the fish, fruit, and other produce that made up the exports and imports of Capernaum.

And he saith unto him, Follow me.--St. Mark (Mark 2:13) makes the call follow close upon an unrecorded discourse addressed to the whole multitude of Capernaum. In the nature of the case it was probable that there had been, as in the analogous call of the sons of Jona and Zebedee, a preparation of some kind. A brother had been converted, his own heart had been touched, he had felt (see Note on Matthew 4:13) the presence of the new Teacher as light in the shadow of death.

He arose, and followed him.--St. Luke adds, "he left all." There was not much to leave--his desk at the custom, his stipend or his percentage; but it was his all, and no man can leave more than that.

(1) The call of a publican to be a personal follower (ver. 9).

(2) His kindly treatment of publicans and sinners, and his apology for showing it (vers. 10-13).

(3) His care for the freedom of his disciples from ceremonial bondage (vers. 14-17). Observe in this section the signs of opposition . . .

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