Matthew Levi 

Matthew Levi was the seventh apostle. Because he was an experienced money gatherer, he was appointed the apostles’ finance officer. He faithfully held this office for four years, never failing to supply adequate funding for the group. Matthew was always loyal to Jesus and his mission, but because of his responsibility as the “money getter,” he missed some of Jesus’ most valuable teachings and remarkable acts.

Matthew was the wealthiest of the apostles when he joined the group and became their fundraiser. He often drew on his personal savings to keep the treasury supplied, though he told no one about it. It meant a great deal to Matthew that he, a “publican,” was invited to be one of the apostles. Prejudice against tax collectors was not uncommon, and it required time for him to be accepted by some of the other apostles. But he proved himself a worthy and loyal friend to all and a devoted champion of Jesus’ mission. And he became a role model for well-to-do people of his time, and others who are custodians of wealth in times since. After Jesus’ crucifixion, when persecution drove him and the other believers out of Jerusalem, Matthew went north and west to Syria and beyond, spreading the gospel until he himself was martyred in Thrace, Greece. He was practically penniless when he died, having contributed his wealth to the mission to which he gave his full devotion, even his mortal life.

Matthew Levi was born in 5 BCE and grew up in Capernaum, a village on the northern shore of the Sea of Galilee. At the time he was invited to be an apostle, he was thirty-one, married with four children, and employed as a publican. Tax gathering was the family business, although Matthew’s specific work was collecting customs fees in his hometown.

Matthew was friendly, a good businessman, and moderately wealthy at the time he joined the apostles. He was gifted with the ability to make friends and to get along smoothly with a great variety of people. And he was an excellent judge of human nature. Matthew’s strong point was his wholehearted devotion. His weakness was his shortsighted and materialistic viewpoint of life. His personality is difficult to visualize, but he was a very earnest disciple and an increasing believer in the mission of Jesus and in the certainty of the kingdom.

When Jesus asked each of the first six apostles to choose another one, Andrew selected Matthew Levi, the seventh to receive an invitation to be a member of Jesus’ inner circle. After being invited, Matthew concluded his business as a tax collector and turned the books over to his brother. When Jesus and Matthew met, Jesus said simply, “Follow me.” Matthew signaled his consent, then invited Jesus and the other six apostles to be the guests of honor for the noon meal at his home. Later that day, after calling on the eighth apostle, Simon Zelotes, they all returned to Matthew’s home for the evening meal, to celebrate and rest for the night.

Matthew joined the apostles in July of 26, CE. Because he was a publican, a much-disliked profession, he deeply appreciated being chosen as an apostle. But he had to overcome his fellow apostles’ prejudice against tax gatherers, which he did thanks to his wholehearted devotion to his assignment as the group’s financial officer and devotion to Jesus’ mission.

Matthew was the only one of any means among the apostles. Before joining, he had not always been a model of virtue and honor. But as time went on, he gave an excellent account of himself, and the other apostles came to appreciate and respect him. Associating so closely with the person and teachings of Jesus changed Matthew, and he very much appreciated Jesus’ forgiving nature. Jesus never gave Levi a nickname, but his fellow apostles commonly referred to him as the “money-getter.”

In his role as money provider, Matthew went about his work quietly, never openly soliciting funds. He approached people with money personally, and when more was needed, he drew on his own funds. This he did without telling anyone. Except Jesus, no one knew he spent much of his savings over his four years as financier of the group. He hesitated to contribute openly, fearing that the others might regard his money as tainted, so he gave much in the names of other believers. His money gathering activity meant he had to be absent from many of the most precious of Jesus’ teachings. But he never doubted Jesus or considered betraying him. Matthew loved Jesus as a human loves God, and he once said:

“The more you understand some people, the less you admire them, but of this man, even the less I comprehend him, the more I love him.”

During the earlier months of being an apostle, when Matthew knew his presence among them was more or less of a trial, he was strongly tempted to let them know that his funds often supplied them with their daily bread, but he resisted the temptation. When prejudice against publicans would manifest, he burned to reveal to them his generosity, but he always managed to keep still. The apostles all died without knowing that Matthew was their generous benefactor. After Jesus’ death, and he went out to proclaim the gospel, he was practically penniless.

Between January 28 CE and March 29 CE, Matthew and the other eleven apostles were sent on three preaching tours. All three were to cities and villages in Galilee. The first tour was to western and southern Galilee and lasted almost two months. On the second tour they were sent to northern and eastern regions of Galilee for about three months. The third tour lasted seven weeks and was in central and southern Galilee. On these tours, Matthew and his fellows encountered both acceptance and rejection and were thus prepared for the final stages of Jesus' life where he likewise was accepted and rejected.

Matthew was devoted, loyal, a shrewd planner, a cheerful loser, and an excellent publicist. He became the apostles’ spokesman and publicity agent in addition to being the group’s financial officer. He was an excellent orator and never tired of talking about faith being the only thing necessary in the “business of finding God.” The great and useful life of Matthew, the businessman and customs collector of Capernaum, has been the means of leading thousands upon thousands of other businesspeople, public officials, and politicians, down through the ages, to Jesus. Matthew really was an astute politician, but he was intensely loyal to Jesus and supremely devoted to the task of seeing that the messengers of the coming kingdom were adequately financed.

A large number of dejected and outcast souls who had considered themselves to be well past the reach of religious solace were able to enter the kingdom by virtue of Matthew's inclusion among the Twelve. Outcast and despairing men and women flocked to hear Jesus, and he never turned one away. Many otherwise reluctant souls approached Jesus because they saw Matthew was one of his trusted apostles and a close friend.

Following Jesus for more than four years was the single most significant event in the life of Matthew, but within that span, he was involved with or witnessed many remarkable episodes. The first was on the day he was invited to join Jesus’ apostles in July, 26 CE. The second was entertaining Jesus at his home that evening. After celebrating over supper, Jesus and the others stayed the night at Matthew’s home. Then began a five-month training period. Matthew did not, during these months, have to concern himself with the funds the twelve needed for themselves and their families as they earned funds every two weeks from fishing while taking breaks from their missionary work. The sale of their catch kept the treasury supplied. And Matthew was given the authority to order them back to their nets whenever he foresaw the need. But this was never necessary when later they began their public work; he always made sure there were sufficient funds to finance their activities, even if he had to draw on his own resources.

Early the following year, on January 12, 27 CE, Matthew, along with his eleven fellow apostles, were ordained by Jesus. In his ordination sermon, Jesus delivered the beatitudes that were included in the New Testament’s first book, the Gospel according to Matthew. This sermon came to be called the Sermon on the Mount.

From the time they became apostles, until Jesus’ crucifixion, they followed him around Palestine, watching, learning, then teaching. Through it all, Matthew never once considered quitting or betraying Jesus. He was loyal, sincere, hard-working, generous, and always put the financial needs of the group above his own. And Matthew was more than a provider of funds for the apostles. He was a good public speaker, the best of the group, except for Peter. During his years with Jesus, Matthew played many roles, received many lessons, and witnessed many of Jesus’ miracles, including Lazarus’ resurrection, the healing at sundown, and restoring sight to a blind man. He was present when Jesus cleansed the Jerusalem temple and had his feet washed by Jesus at the Last Supper.

At the Last Supper, Jesus said final words to each of the apostles. It was there that he released Matthew from his responsibility as the group’s financier:

“No longer will it devolve upon you to provide for the treasury of the apostolic group. Soon, very soon, you will all be scattered; you will not be permitted to enjoy the comforting and sustaining association of even one of your brethren. As you go onward preaching this gospel of the kingdom, you will have to find for yourselves new associates. I have sent you forth two and two during the times of your training, but now that I am leaving you, after you have recovered from the shock, you will go out alone, and to the ends of the earth, proclaiming this good news: That faith-quickened mortals are the sons of God.”

Then spoke Matthew: “But, Master, who will send us, and how shall we know where to go? Will Andrew show us the way?” And Jesus answered: “No, Levi, Andrew will no longer direct you in the proclamation of the gospel. He will, indeed, continue as your friend and counselor until that day whereon the new teacher comes, and then shall the Spirit of Truth lead each of you abroad to labor for the extension of the kingdom. Many changes have come over you since that day at the customhouse when you first set out to follow me; but many more must come before you will be able to see the vision of a brotherhood in which gentile sits alongside Jew in fraternal association. But go on with your urge to win your Jewish brethren until you are fully satisfied and then turn with power to the gentiles. One thing you may be certain of, Levi: You have won the confidence and affection of your brethren; they all love you.” (And all ten of them signified their acquiescence in the Master’s words.)

“Levi, I know much about your anxieties, sacrifices, and labors to keep the treasury replenished which your brethren do not know, and I am rejoiced that, though he who carried the bag is absent, the publican ambassador is here at my farewell gathering with the messengers of the kingdom. I pray that you may discern the meaning of my teaching with the eyes of the spirit. And when the new teacher comes into your heart, follow on as he will lead you and let your brethren see—even all the world—what the Father can do for a hated tax-gatherer who dared to follow the Son of Man and to believe the gospel of the kingdom. Even from the first, Levi, I loved you as I did these other Galileans. Knowing then so well that neither the Father nor the Son has respect of persons, see to it that you make no such distinctions among those who become believers in the gospel through your ministry. And so, Matthew, dedicate your whole future life service to showing all men that God is no respecter of persons; that, in the sight of God and in the fellowship of the kingdom, all men are equal, all believers are the sons of God.”

Matthew witnessed many of the astounding events of Jesus’ last year. He and the others saw the gathering storm clouds and listened as Jesus predicted his death, even if they thought it unimaginable. Matthew and his fellow apostles were present when he rode into Jerusalem, they were at the arrest and received news about the trial, and later, Jesus’ crucifixion. After his resurrection, Jesus appeared before the apostles, as a group, seven times. At his appearance on the shore of the Sea of Galilee on the morning of April 21, 30 CE, he took the apostles on walks, two at a time. To each he spoke words to remember and live by for the remainder of their lives as missionaries. The resurrected Jesus had this exchange with Matthew:

“Matthew, do you have it in your heart to obey me?” Matthew answered, “Yes, Lord, I am fully dedicated to doing your will.” Then said the Master: “Matthew, if you would obey me, go forth to teach all peoples this gospel of the kingdom. No longer will you serve your brethren the material things of life; henceforth you are also to proclaim the good news of spiritual salvation. From now on have an eye single only to obeying your commission to preach this gospel of the Father’s kingdom. As I have done the Father’s will on earth, so shall you fulfill the divine commission. Remember, both Jew and gentile are your brethren. Fear no man when you proclaim the saving truths of the gospel of the kingdom of heaven. And where I go, you shall presently come.”

Matthew was with the other apostles for Jesus’ final appearance, on the morning of May 18th, in which he said his last words to his inner circle. Later that day, at one o’clock, the Spirit of Truth was bestowed. This Spirit emboldened Matthew and five other apostles to go to the Jerusalem temple to preach the good tidings, despite the danger of arrest by the religious authorities. Their words so moved their hearers that more than two thousand became believers and asked to be baptized.

When persecutions drove believers away from Jerusalem, Matthew went north with the gospel message to Syria, Cappadocia, Galatia, Bithynia, and Thrace. While in Thrace, at Lysimachia, he was captured and put to death. This courageous human died triumphant in the faith of the salvation he acquired from the teachings and observations of the acts of Jesus.

Because Matthew, a businessman, was closely associated with Jesus, this led other businessmen, public officials, and politicians to Jesus’ teachings. He is, in fact, the patron saint of businessmen. Matthew’s devotion to Jesus and his drive to see that funds were always available, when and as needed, has inspired others to this duty, not only during his times, but down through the centuries since.

Matthew is recognized as a saint in the Roman Catholic, Eastern Orthodox, and Lutheran traditions. His feast day is celebrated on September 21 in the West and November 16 in the East. Matthew is remembered in the Church of England with a Festival, also on September 21. His symbol is an angel, and he is a patron saint of tax collectors and accountants. His presumed relics were moved to the crypt of Salerno Cathedral in southern Italy in 1080.

Matthew’s wife became a member of the Women’s Corps. And Ruth, his eldest daughter, was one of ten women commissioned by Jesus to teach the gospel and minister to its believers.

Matthew made extensive notes on the sayings and doings of Jesus, and these notes were used as the basis for the first book of the Bible’s New Testament which came to be called the Gospel according to Matthew. This written record purportedly traces Jesus’ genealogy back to King David. It lists many of Jesus’ miracles and healings, the Beatitudes, several parables, the Golden Rule, feeding the five thousand, the Transfiguration, the cleansing (and the prediction of the destruction) of the Jerusalem temple, the Great Commission, and the “two great commandments.” It gives the details of the Last Supper, of Judas’ betrayal, of the trial, death, resurrection of Jesus and his promise to return, and much, much more; twenty-eight chapters in all.

The Gospel according to Matthew is a record of Jesus’ life which was written for the edification of Jewish Christians. The author of this record constantly seeks to show in Jesus’ life that much which he did was so “…it might be fulfilled which was spoken by the prophet.” Matthew’s Gospel portrays Jesus as a descendant of David, picturing him as showing great respect for the law and the prophets.

The New Testament, with Matthew’s gospel at the beginning, was formalized (canonized) by several religious councils late in the fourth century. But Matthew’s original record was edited and added to in 40 CE just before he left Jerusalem to engage in evangelistic preaching. It was a private record, and the last copy was destroyed in the burning of a Syrian monastery in 416 CE.

Although Matthew’s gospel was based on his notes, he did not write it. It was written by Isador, one of his disciples, who had as a help in his work not only Matthew’s personal remembrance of these events but also a certain record which he had made of the sayings of Jesus directly after the crucifixion. Isador escaped from Jerusalem in 70 CE after the city was overrun by the armies of Titus, taking with him to Pella a copy of Matthew’s notes. In the year 71, while living at Pella, Isador wrote the Gospel according to Matthew. He also had with him the first four-fifths of Mark’s narrative. There was no intent to deceive in accrediting the production to Matthew. It was the custom in those days for pupils to honor their teachers in this way.

One of the stories that appears in Matthew’s gospel is about Peter going out to his net and catching a fish with a coin in its mouth to pay a temple tax demanded by a court collector. The story was derived from a comment by Jesus. Before Peter went fishing, Jesus remarked, half-humorously: “Strange that the sons of the king must pay tribute; usually it is the stranger who is taxed for the upkeep of the court, but it behooves us to afford no stumbling block for the authorities. Go hence! maybe you will catch the fish with the shekel in its mouth.”

The Gospel records of Matthew, Mark, and Luke all retain something of the picture of the human Jesus as he engaged in the superb struggle to ascertain the divine will and to do that will. John presents a picture of the triumphant Jesus as he walked on earth in the full consciousness of divinity. Even though Matthew’s gospel record was edited, passages were added, and certain embellishments were inserted, it has, for more than fifteen hundred years, been the anchor of the New Testament. It is the first of four positive statements of Jesus’ existence, his teachings, his acts, his death, and his resurrection, bringing spiritual sustenance to untold millions.