The story of Matthew's calling reveals something profound about how God works in our lives. Unlike many biblical figures who actively sought Jesus, Matthew was simply doing his job when Christ walked by and changed everything with two simple words: "follow me."
Who Was Matthew Before Jesus Called Him?
Matthew, also known as Levi, was a tax collector in the bustling port city of Capernaum. As the son of Alphaeus, he had chosen a career path that brought him wealth and Roman favor, but at a tremendous social cost. Tax collectors were considered traitors by their fellow Jews because they collaborated with the occupying Roman forces.
Picture Matthew sitting behind protective bars - a necessary precaution given how despised tax collectors were. He collected tolls on goods passing through Capernaum's port, likely taking a cut for Rome and probably something extra for himself. While this brought financial prosperity and status within Roman circles, it made him a social pariah among his own people.
What Made Matthew's Calling Different?
An Unrequested Encounter
Unlike Zacchaeus who climbed a tree to see Jesus, or the woman with the bleeding disorder who sought healing by touching Christ's garment, or Nicodemus who came seeking answers at night, Matthew wasn't looking for Jesus at all. He was simply conducting business when Jesus walked by his tax booth.
The Power of Two Words
"'Follow me'" - Matthew 9:9 (ESV). These two words carried such divine authority that Matthew immediately left his lucrative career behind. There was no negotiation, no request for time to think it over. The call of Christ demanded an immediate response, and Matthew gave it.
What Does It Mean to Be a Theologian of the Cross?
Martin Luther distinguished between two types of theologians in his famous Heidelberg Disputation of 1518. Understanding this distinction helps us grasp the significance of Matthew's response.
Theologians of Glory vs. Theologians of the Cross
A theologian of glory relies on their own works and wisdom, seeking righteousness through their own efforts. They prefer doing good works to suffering and value their own strength over recognizing their weakness before God.
A theologian of the cross, however, embraces the truth that we are saved by grace through faith alone. They understand that following Christ requires dying to self - giving up what we want in life to follow what Christ wants for us.
When Matthew left his tax booth, he became a theologian of the cross. He died to his old life of wealth and prestige to live a new life with Christ.
How Did Jesus Respond to Religious Criticism?
Dining with Sinners
After Matthew's calling, Jesus reclined at table with tax collectors and sinners. The Pharisees were appalled, questioning why Jesus would associate with such people rather than the "righteous."
Christ's Powerful Response
Jesus answered with profound wisdom: "'Those who are well have no need of a physician, but those who are sick. Go and learn what this means: 'I desire mercy, and not sacrifice.' For I came not to call the righteous, but sinners'" - Matthew 9:12-13 (ESV).
This statement revealed the false righteousness of the Pharisees. They believed their sacrifices and religious observances made them right with God, but their hearts remained far from Him. Jesus came for those who recognized their need for a physician - their need for salvation.
What Is the Difference Between Mercy and Grace?
Understanding Mercy
Mercy means not getting what you deserve. We deserve eternal punishment for our sins, but God's mercy withholds that judgment.
Understanding Grace
Grace means getting what you don't deserve. We don't deserve eternal life, but God's grace gives it to us freely through Christ's sacrifice on the cross.
As Paul wrote: "'for all have sinned and fall short of the glory of God, and are justified by his grace as a gift, through the redemption that is in Christ Jesus'" - Romans 3:23-24 (ESV).
What Was the Unimaginable Outcome of Matthew's Calling?
God transformed this social outcast into something extraordinary:
- A Disciple: Matthew spent three years learning directly from Jesus
- An Apostle: He was sent forth with power to heal the sick and raise the dead
- An Evangelist: He wrote the Gospel of Matthew, preserving Christ's teachings for all generations
The same man who once collected taxes for Rome became the author of the Gospel that begins with Christ's genealogy, establishing Jesus as the promised Messiah. Under the inspiration of the Holy Spirit, Matthew would later write the very words Jesus spoke: "'If anyone would come after me, let him deny himself and take up his cross and follow me'" - Matthew 16:24 (ESV).
Life Application
Matthew's story challenges us to examine our own response to Christ's call. Like Matthew, we may not have been actively seeking Jesus when He first called us through the Holy Spirit. Yet His call demands the same response - a willingness to die to self and follow Him.
This week, consider what "tax booth" you might need to leave behind. What career ambitions, financial security, social status, or personal desires are you clinging to that might be preventing you from fully following Christ? Remember that following Jesus as a theologian of the cross means embracing dependence on God rather than relying on our own strength and wisdom.
Ask yourself these questions:
- Am I living as a theologian of glory (relying on my own works and wisdom) or as a theologian of the cross (depending on God's grace and mercy)?
- What would I need to "leave behind" to follow Christ more fully?
- How can I show mercy to others the way Christ has shown mercy to me?
- In what areas of my life am I still trying to earn God's favor through my own efforts rather than resting in His grace?
Matthew's transformation from despised tax collector to beloved evangelist reminds us that no one is beyond God's reach. His unrequested encounter with Christ led to an unimaginable outcome - and the same can be true for us when we respond to His call with faith and obedience.











