Matthew, also named Levi, was a tax collector. It is not known whether Jesus gave him the name Matthew or changed it himself. His name Mathew is the shortened version of Mattathias meaning “the gift of God”. He was a 1st century Galilean. He is believed to have been born in Galilee, which was not part of Judea or the Roman province of Judea. He was the son of Alphaeus. His occupation before encountering a time of change in his life with the Lord was being a tax collector. He collected taxes from the Hebrew people for Herod Antipas, the tetrarch of Galilee. Its tax office was located in Capernaum. As a tax collector, it is assumed that Matthew knew how to read and write in Aramaic and Greek. Tax collectors were greatly hated by society because they were greedy and dishonest to their people. According to the Roman Empire's tax collection system, Matthew would have already paid all taxes in advance and then collected them from travelers and citizens to compensate himself. Tax collectors like Matthew were unscrupulous. To secure their personal profit and well-being, they urged far beyond what was actually owed by citizens and travelers. The tax collectors' decisions were supported by the intervention of Roman soldiers, so no one opposed them. Matthew is first mentioned in Matthew 9:9. He was on the main road, in his tax office in Capernaum, and he collected taxes on foreign goods purchased by caravans, merchants, and farmers. It says in Matthew 9:9 that Jesus walked past the tax office and saw Matthew, so he told Matthew to follow him and he got up and followed him. Luke 5:29 speaks of the great banquet he hosted for Jesus in his house. It stated that large crowds of tax collectors and others were all...... middle of paper......e Persians, Parthians and Medes. There is a legend that he died a martyr in Ethiopia. Overall, we can all agree that Matthew was a missionary and died serving the Lord. Matthew and all the other apostles are perfect examples of what God looks for in his children. He is not looking for those who present themselves as holy but are dirty inside like the Pharisees and Sadducees and all the others. He wants us to come as we are, follow Him, and transform our lives through Jesus Christ. Works Cited MacArthur, John. “Chapter 9.” In Matthew, verse 10. Chicago: Moody Press, 1987. MacArthur, John. “Chapter 9.” In Matthew, verse 9. Chicago: Moody Press, 1987. Zavada, Jack. “Matthew – Tax Collector and Apostle.” About.com Christianity. http://christianity.about.com/od/newtestamentpeople/a/JZ-Matthew.htm (accessed April 7, 2014).