Matthew was a "Tax Collector" See Below for more:
(Mat′thew) [probably a shortened form of the Heb.
Mattithiah, meaning "Gift of Jehovah"].
A Jew, otherwise known as Levi, who became an apostle
of Jesus Christ and the writer of the Gospel bearing his name. He
was the son of a certain Alphaeus and was a tax collector before
becoming one of Jesus' disciples. (Mt 10:3; Mr 2:14; see TAX
COLLECTOR.) The Scriptures do not reveal whether Levi also had the
name Matthew before becoming a disciple of Jesus, received it at
that time, or was given that name by Jesus when he was appointed as
an apostle.
It appears that early in his Galilean ministry (30 or
early 31 C.E.) Jesus Christ called Matthew from the tax office in
or near Capernaum. (Mt 9:1, 9; Mr 2:1, 13, 14) 'Leaving everything
behind, Matthew rose up and went following Jesus.' (Lu 5:27, 28)
Perhaps to celebrate the receiving of his call to follow Christ,
Matthew "spread a big reception feast," attended by Jesus and his
disciples as well as many tax collectors and sinners. This
disturbed the Pharisees and the scribes, causing them to murmur
about Christ's eating and drinking with tax collectors and
sinners.-Lu 5:29, 30; Mt 9:10, 11; Mr 2:15, 16.
Later, after the Passover of 31 C.E., Jesus selected
the 12 apostles, and Matthew was one of them. (Mr 3:13-19; Lu
6:12-16) Though The Bible makes various references to the apostles
as a group, it does not mention Matthew by name again until after
Christ's ascension to heaven. Matthew saw the resurrected Jesus
Christ (1Co 15:3-6), received parting instructions from him, and
saw him ascend to heaven. After this he and the other apostles
returned to Jerusalem. The apostles were staying in an upper
chamber there, and Matthew is specifically named as being among
them, so he must have been one of the some 120 disciples who
received the holy spirit on the day of Pentecost 33 C.E.-Ac 1:4-15;
2:1-4.
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