Levi a tax collector by profession—Matthew the author of the first Gospel in the New Testament.

Matthew, also known as Levi, was one of the twelve apostles of Jesus Christ and the author of the first Gospel in the New Testament. He was a tax collector by profession, a role despised by the Jewish people for its association with Roman oppression and corruption. Yet, when Jesus called Matthew to follow Him, he left his tax booth immediately and hosted a feast in Jesus' honor, inviting fellow tax collectors and sinners (Matthew 9:9-10). This radical change showcases the transformative power of Christ’s call. Matthew's Gospel presents Jesus as the long-awaited Jewish Messiah and fulfillment of Old Testament prophecy. He frequently quotes the Hebrew Scriptures, showing how Jesus’ life and mission align with prophetic expectations. The Gospel of Matthew is carefully structured, with extended teachings like the Sermon on the Mount and numerous parables highlighting the nature of God’s kingdom. Matthew emphasizes Jesus' authority, compassion, and identity as both Son of David and Son of God. He also stresses discipleship, righteousness, and the Great Commission to make disciples of all nations. Though little is known about his later ministry, early church tradition suggests Matthew preached in areas such as Ethiopia and Persia. His testimony continues to inspire readers to leave behind worldly attachments and follow Jesus wholeheartedly, embracing the call to live according to the values of God’s kingdom.