Matthew the Tax Collector

Matthew was a publican who had his customs office not far from Capernaum on the road from Damascus to Acre, where he could examine the goods of travelers along this highway, and could collect the required taxes. Holding this office he had of necessity to violate the Pharisaical Sabbath observances, and would therefore cause wrath to be upon him. But JESUS called Matthew to follow Him. "And saw a publican, named Levi, sitting at the receipt of custom: and he said unto him, Follow me" (Luke 5:27).