And after that, He went out, and noticed a tax-gatherer named Levi, sitting in the tax office, and he said to him, “Follow me.” And he left everything behind, and rose and began to follow him. - Luke 5:27-28
The calling of Matthew is as simple as it gets. In Luke’s account, Jesus is only passing by Matthew’s office when he says, “Follow me.” That’s it. From there, Matthew hops up and follows. Easy, right?
But wait a minute. Why did Matthew follow? No one this side of Heaven knows for sure.
We know only one piece of information on Matthew, that he was a tax collector. On the plus side, tax collecting was lucrative work, because tax gatherers like Matthew normally extracted more from the taxpayer than the owed amount. They kept the extra drachmas and denarii for themselves. This practice didn’t win friendships, but it certainly paid the bills.
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