What Does the Bible Tell Us about Matthew the Tax Collector?

Matthew the tax collector looks like the last person we'd expect to follow Jesus. So how did he become a disciple?

Freelance writer
Updated Mar 29, 2023
What Does the Bible Tell Us about Matthew the Tax Collector?

Matthew the tax collector was a disciple of Jesus. He did not hold a prominent place in the Bible like Peter (who Jesus said he would build his church on) or even Judas Iscariot (who betrayed Jesus). Still, he is one of the twelve disciples and helped establish the church, as seen in the Acts of the Apostles.

Where Does the Bible First Mention Matthew the Tax Collector?

Mathew the tax collector was first mentioned in the Gospel of Matthew (specifically, Matthew 9:9). One day, while Jesus was walking, he noticed a man sitting where the custom receipt collector usually sits. That man’s name was Matthew. Jesus then told Matthew to follow Him. Sometime later, Jesus and His disciples had dinner at Matthew’s house (Matthew 9:10).   

Why Does the Bible Highlight Matthew as “The Tax Collector?

Matthew was a tax collector by trade. Merchants, farmers, and other importers would often import goods into the area, and Matthew was responsible for collecting import duties from them. He also collected any income taxes and other levies the Romans set. Under Roman jurisdiction, Matthew ensured Rome got the money it demanded. Furthermore, many tax collectors took extra and kept it as a “commission.”

The Romans placed a huge financial burden on their subjects’ shoulders. People disliked tax collectors, who made the Romans richer and their fellow Jews poorer. Furthermore, tax collectors often too more than they had to, keeping the extra as their “commission.” The Jews saw all tax collectors as enriching Roman pockets and their personal pockets. Zacchaeus was another tax collector who would collect money from the Jews and pass it on to the Romans while filling his own pocket. Like Matthew, Zacchaeus also came under people’s scrutiny. However, both Matthew and Zacchaeus were forgiven by Jesus when He approached them.    

Did Matthew the Tax Collector Write the Gospel of Matthew?

Matthew is believed to be not only one of Jesus’s twelve disciples but also the author of the Gospel of Matthew. Various early church fathers, like Eusebius, identify him as the book’s author. As he traveled around with Jesus, Matthew recorded the mighty miracles he saw his master working. His written work became one of the four accounts of Jesus collected in the New Testament. Throughout the ages, Matthew’s writing has inspired many people around the world.

What Ultimately Happened to Matthew the Tax Collector?

Tradition states that all of Jesus’ disciples went on to spread the Gospel, but only one died of natural causes. John, the author of Revelation, died of old age in Malta. The rest died martyrs, executed in various ways. According to Foxe’s Book of Martyrs, Matthew was killed in Ethiopia while carrying out the Great Commission that Christ commanded him and His other disciples to do:

“Go ye therefore, and teach all nations, baptizing them in the name of the Father, and of the Son and of the Holy Ghost. Teaching them to observe all things whatsoever I have commanded you…” (Matthew 28:19-20 KJV).

However, Matthew’s death was not in vain. He spread the Gospel of Christ far and wide, bringing many people to the Lord.  

What Can We Learn From Matthew the Tax Collector?

1. God never gives up on us: During the Roman Empire, tax collectors were notorious for pursuing money and prosperity. They would collect more than the necessary amounts from people and thus increase their wealth. This might have been the case with Matthew. However, Jesus did not give up on him. Instead, the Lord took Matthew under His wing and disciple him so Matthew could become a channel of His blessing to others. 

Jesus, in His love and tender mercies, will never give up on us. Even when we wear the filthiest clothes, the Lord will never forsake us. Like Matthew, the Lord simply wants us to come to him in repentance and humility. Another gospel records Jesus telling the story of a repentant tax collector asking for God’s mercy in the temple (Luke 18:9-14). Jesus used the tax gatherer’s humility to teach us He will forgive us regardless of how many bad things we might have done. As we come to Him, He will take us to Himself, dust us off, and clothe us with a new garment of righteousness.

2. We must make the right choice: Matthew made the right choice when he chose to leave his job and follow Jesus. Like Matthew, we must make the right choice to follow Jesus. If anything hinders us from following the Lord, we must forsake those things and follow after Christ, where we can hope to find eternal life, joy, and peace.

3. Don’t let hatred stop you from serving Christ: Matthew not only had to deal with the fact other Jews hated him. One of Jesus’ other disciples was Simon the Zealot (Matthew 10:4), who would likely have hated him. The Zealots staged mass riots and civil unrest to overthrow the Romans—if anyone hated tax collectors, they especially did.

As Christians seeking a greater intimate walk with the Lord, we must not let other people’s hatred or dislike of us stop us from pursuing Christ and eternal life. Instead, we should continue to seek after the Lord with all our hearts. As we continue to run the Christian race, we should be mindful of the many hindrances and setbacks we will encounter, especially at the hands of people.

4. Matthew’s life is an example for all:  We don’t know exactly why Matthew became a tax collector. Maybe he was greedy for money. Maybe he was an orphan who wanted to escape poverty. Maybe he wanted life among society’s elites. Regardless,  he chose a greedy profession filled with people who could never get enough. Yet, after Jesus called Matthew, he forsook his profession and became a disciple of the Lord.

It doesn’t matter the type of lifestyle we used to live before those around us. Christ did not come to call the righteous to repentance but sinners who need His grace and mercy. Our lifestyle will not stop God in His track from extending His love to us. As we come to the Lord in our filthiness, He will take us to Himself and turn us around, thus, making us become a lighthouse of His glory so that all men who see us will note that His name calls us.

5. Matthew’s life points us to Jesus Christ and not to himself: Throughout the Bible, Mathew was not mentioned much, yet he wrote the first book of the New Testament, the Gospel of St. Matthew. Although not much is known about him, he clearly did a good job pointing us to Christ through his written words. Not only did he write a bestselling book about the rise Savior, but he demonstrated his love for Christ by freely giving his own life for the sake of the Lord and the cause of the gospel. His contribution and sacrifice made it possible for not only those of his generation to find Christ but for many other generations to follow.

6. Matthew is a trailblazer: If Christ can turn a sinner such as Matthew’s life around, He can do the same for anyone. The life of Matthew—tax-gatherer, pursuer of greed, a sinner who once had no hope—shows us that God is no respecter of persons. If God can do it for Matthew, He can do the same for us today. Therefore, let us follow the example of Matthew, who left a legacy for us to follow. We can confidently turn to Christ, the One sent to redeem us back to the Father.

7. We must come to Christ just as we are: When Jesus called Matthew, he dropped everything and followed Him. Jesus is a loving Savior to all and will not reject any of us, even the vilest of sinners He will accept. It doesn’t matter how deep we are in sin or how great our sins are. He is always there to put His loving arms around us and welcome us into His kingdom. Therefore, we must come to Him just as we are and not try to become good in our own strength and then run to Him, hoping He will accept us based on our merits or good, clean living. We must remember that the love of God is wide and far-reaching. The love of God will envelop even the greatest of sinners if such sinners allow Him to rule in their lives.

As we take time out to contemplate the life of Matthew the tax collector, we should heed the lessons we can learn through this devout follower of Jesus Christ. He was a sinner, one who loved money. Yet, his contribution to the church made him a great beneficiary of the grace of God, which is given to everyone who seeks after the Lord with their whole hearts.

Photo Credit: Getty Images/BibleArtLibrary

Lancelot Tucker is a book author and freelance writer who writes on a vast amount of topics. In addition, he serves as an associate pastor in his hometown, Spanish Town. Lancelot loves to do research and write, and is an avid reader of other authors' works. When not writing or reading, he spends his time reaching out to the less fortunate residing in his community.


This article is part of our People of Christianity catalog that features the stories, meaning, and significance of well-known people from the Bible and history. Here are some of the most popular articles for knowing important figures in Christianity:

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