The Life and Death of Matthew the Tax Collector

Matthew the Apostle

Matthew the tax collector, also known as Levi, was one of Jesus’ original 12 disciples. Like the other members, he was personally called and mentored by Jesus Christ. As one of Jesus’ inner circle, Matthew played a vital role in the early development of the Church. According to church tradition, he enjoyed a long, fruitful ministry in Judea and abroad before being martyred.

Early Life

Having not come from a historically notable family, no records of his early years exist. However, some things about his life can be gleaned from the Biblical text.

In the Gospel of Matthew, the tax collector (or publican) first appears in chapter nine. In the text, Jesus approaches him at his tax collecting booth located in Capernaum near the Sea of Galilee. Jesus asks him to become one of his followers, and Matthew immediately agrees, leaving his life behind. Later, Matthew holds a large banquet to celebrate the start of their journey, which both the sinners and the religious elite attend.    

As Jesus went on from there, he saw a man named Matthew sitting at the tax collector’s booth. “Follow me,” he told him, and Matthew got up and followed him. While Jesus was having dinner at Matthew’s house, many tax collectors and sinners came and ate with him and his disciples.”

Matthew 9:9-10

Even though this is a very short passage, it holds the keys to a treasure chest of information about the Apostle.

How old was Matthew?

We know that Jesus started his ministry and selected the twelve sometime around 29 AD when he was about 30 years old. We also know that Matthew was in the middle of a career when he became a disciple. Consequently, it is safe to say that he was an adult when he joined Jesus, meaning he was born sometime between 10 BC and 10 AD. 

Where was Matthew from?

Many commentators suggest that he was from the Capernaum area. However, this is simply based on the fact that he was working in the region when he met Jesus. It’s also been suggested that he was originally from Antioch in Syria. The evidence for this idea primarily comes from Matthew 4:24.

“News about him spread all over Syria…..”

Matthew is the only Gospel writer who mentions Jesus’ Syrian celebrity status, leading people to conclude that the Apostle had connections there. Some scholars also argue that his Gospel was written in Antioch.

Why does Matthew have Two Names?

Though most people know the name Matthew (Which means “Gift of Yahweh”), this was probably not the name his parents gave him. In both Mark and Luke, he is introduced with the name Levi (which means “United,” Luke 5:27, Mark 2:14) and is only called Matthew after becoming one of the twelve. Most people argue that the name “Matthew” was given to him by Jesus or by someone from the early Church. It is not uncommon for people in the Bible to have their names changed after interacting with God. Peter, Abraham, and Jacob are all examples of this.

Although this is the most popular opinion, there are those who think his name was not changed. Proponents of this new suggest his parents gave him Hebrew (Levi) and Greek (Matthew) names.

See: “Why Matthew Has Two Names” for more information.

Matthew the Tax Collector

In a lot of media retellings of the Gospel story, Matthew is portrayed as a fair or honest man. However, based on the nature of the job and his assortment of friends famous for their sinfulness, this was likely not the case.

Ancient Tax Collectors

Tax collecting was one of, if not the most, frowned upon professions in ancient Israel. Unlike today, tax collectors didn’t sit in an office and wait for you to file. On the contrary, they would go door to door and demand payment on the spot. Some would set up booths in commercial areas to tax the merchants, traders, and customers passing by. Ordinary people had few protections from collectors. Since they were backed by the Emperor of Rome himself, corruption ran rampant. It was not uncommon for a collector to invent tax codes or for a person to pay the same tax twice in one day.    

The Talmud speaks very poorly about tax collectors in multiple places. According to the texts, the tax collection profession was so entwined with corruption it was religiously advisable to assume a tax collector’s money was stolen or had connections to ill-gotten gains.  

“MISHNA: One may not exchange larger coins for smaller ones from the trunk of customs collectors nor from the purse of tax collectors, and one may not take charity from them, as they are assumed to have obtained their funds illegally.”

Baba Qama 113a

The same section then goes on to say that they are equal to “murderers and robbers.”

“One may vow before murderers, plunderers, and customs collectors.”

Bava Qama 113a

Matthews Friends

After accepting Jesus’ invitation, Matthew holds a banquet to celebrate his new direction in life. The text says that the party was attended by Capernaum’s most sinful and the religious elite.

“While Jesus was having dinner at Matthew’s house, many tax collectors and sinners came and ate with him and his disciples. When the Pharisees saw this, they asked his disciples, “Why does your teacher eat with tax collectors and sinners?”

Matthew 9:10-11

The first interesting piece of information is found in the list of attendees. The Pharisees wouldn’t typically eat at banquets with sinful crowds. Which begs the question; why were they there?

It’s possible that they could have been friends of Matthew; however, the question they ask indicates they came for Jesus, not his new follower. Consequently, the people who came to support Matthew were likely the sinners. The fact that Matthew was good friends with the worst Capernaum had to offer suggests that Matthew himself had questionable morals.

When you imagine the cultural stigma of his profession combined with the questionable moral character of Matthew’s friends, it can become easy to imagine the scandal his calling was. Becoming the disciple of a Rabi was a great honor that was not given to just anyone. As one of the most famous teachers of his day, Jesus’ decision to call a man like Matthew undoubtedly confounded many.

Time with Christ

Aside from mentioning him amongst the 12, the Gospels record little ells about Matthew specifically. As an eyewitness of Christ’s life, it would make sense for him to have been around during anything he recorded. Though it’s possible he could have been absent and recorded the testimony of those who were there. Jesus’ trial and Peter’s denial are good examples of this.

Ministry After Jesus

Since Matthew’s ministry is not detailed in the Book of Acts or other historical documents, we do not know much about what he did after the resurrection. However, some hints regarding his ministry are buried within the writings of the early church fathers and the New Testament.

In the book of Acts, Matthew is listed among the apostles who gathered to appoint Judas’ replacement.

“Then the apostles returned to Jerusalem from the hill called the Mount of Olives, a Sabbath day’s walk from the city. When they arrived, they went upstairs to the room where they were staying. Those present were Peter, John, James and Andrew; Philip and Thomas, Bartholomew and Matthew; James son of Alphaeus and Simon the Zealot, and Judas son of James.”

Acts 1:12-13

According to Clement of Alexandria, Matthew stayed in Jerusalem and ministered to the Jews in Judea for about 12 years after the resurrection.

“Wherefore Peter says, that the Lord said to the apostles: “If any one of Israel then, wishes to repent, and by my name to believe in God, his sins shall be forgiven him, after twelve years. Go forth into the world, that no one may say, We have not heard.”

Stromata VI Chapter 5

Clement gets this information from a non-canonical source called The Preaching of Peter. Hence, the reliability of this opinion is shaky. Yet, be that as it may, other early church writers, such as Eusebius and Jerome, also say Matthew dedicated the first part of his ministry to the people of Israel, after which he became a missionary.

A more reliable date for the start of his ministry to the Gentiles may be buried within the creation of his Gospel. According to most early church writers, Matthew wrote a Hebrew/ Aramaic version of his Gospel just before he started his missionary journey. The early church theologian Jerome informs us that it was later translated into Greek. (It should be noted that most scholars think the Greek version we have today is the original.)

Quotes from Eusebius, Irenaeus, Papias, & Jerome

“So then Matthew wrote the oracles in the Hebrew language, and everyone interpreted them as he was able.”

Recorded by Eusebius in Church History, 3:39 – (Eusebius was quoting Papias)

“Matthew also issued a written Gospel among the Hebrews in their own dialect, while Peter and Paul were preaching in Rome and laying the foundation of the Church.”

Irenaeus, Against Heresies 3:1

“For Matthew, who had at first preached to the Hebrews, when he was about to go to other peoples, committed his Gospel to writing in his native tongue, and thus compensated those whom he was obliged to leave for the loss of his presence.”

Eusebius, Church History, 3:24

“Matthew, also called Levi, apostle and aforetimes publican, composed a gospel of Christ at first published in Judea in Hebrew for the sake of those of the circumcision who believed, but this was afterwards translated into Greek, though by what author is uncertain. The Hebrew itself has been preserved until the present day in the library at Cæsarea which Pamphilus so diligently gathered.”

Jerome, De Viris Illustribus (On Illustrious Men)

When did Matthew Write his Gospel?

If Eusebius, Jerome, Irenaeus, and Papias are correct when they say Matthew originally wrote a Hebrew/Aramaic Gospel before going to the mission field, then he likely wrote between 40 and 50 AD. However, if the Greek texts we use today are copies and not translations of his original work, then it was probably written around 50-60 AD.

There are scholars who push for dates as late as 70 to 100 AD. However, these dates are based on the idea that Jesus could not have predicted the temple’s destruction. (Matthew 24)

Matthew’s Missionary Journey

Much like his life before Jesus, little to nothing is known about his missionary journeys or the Churches he founded. Most of what we know today is extrapolated from the many stories about his ministry to the gentile world.
According to the legend, Matthew could have visited various places throughout his life, including Persia, the Caspian Sea, Ethiopia, Parthia, Macedonia, and even Syria. Most records talk about him doing the typical Apostle things over the course of his travels, like miracles, preaching the Gospel, and founding churches.

Though there is little agreement about his accomplishments or missionary itinerary, most sources agree that his journey ended with martyrdom in Ethiopia.

The Martyrdom of Matthew

According to Church tradition, Matthew was martyred in Ethiopia around the year 60 AD. However, in typical fashion, all the records have conflicting stories about how and where it happened. For example, the tales about his death include burning, stoning, stabbing, beheading, and even old age.

1. Old Age

Clement of Alexandria, while quoting Heraceon, says that Matthew died from old age.

But neither will this utterance be found to be spoken universally; for all the saved have confessed with the confession made by the voice, and departed. Of whom are Matthew, Philip, Thomas, Levi, and many others.”

Stromata

However, this is the only example of this position; the vast majority of sources claim he was martyred.

2. Burning

In a late story called “The Acts and Martyrdom of St. Matthew the Apostle,” Matthew is martyred by the king of a cannibalistic town. The work is a bit of a sequel to another book called“the Acts of Andrew and Matthias.” In the story, Matthew goes to help Andrew, who founded a Church in the city of man-eaters. He is initially welcomed by the people but eventually gets on the wrong side of the king, who has him burned to death. Though the story is very entertaining, it is not considered a reliable historical source.

3. Impalement

One of the most popular stories about his death is preserved in a book called The Golden Legend. In the legend, Jesus sends Matthew to Ethiopia, where he enjoys a long, fruitful ministry. However, after Matthew rebukes King Hirtacus during Mass, things go south very fast.

“When he heard these words, the king was consumed with rage, and went out of the Church, while the Apostle, intrepid and unmoved, exhorted all to patience and constancy, and blessed Ephigenia and the other virgins, who had prostrated themselves in his feet. After the Mass the king sent a swordsman, who came behind Matthew as he stood at the altar with his hands raised to Heaven in prayer, drove his sword into his back, and so consummated the Apostle’s martyrdom.”

The Golden Legend

The king orders one of his soldiers to kill Matthew, who, without hesitation, stabs the Apostle with his sword.  This version of his martyrdom also appears in Fox’s book of Martyrs. However, according to Fox, he was killed with a halberd, much like Thomas.

“The scene of his labors was Parthia, and Ethiopia, in which latter country he suffered martyrdom, being slain with a halberd in the city of Nadabah, A.D. 60.”

4. Stoning

The Babylonian Talmud claims that the Jewish religious leaders prosecuted and stoned Matthew to death.

“Apropos the trial of Jesus, the Gemara cites another baraita, where the Sages taught: Jesus the Nazarene had five disciples: Mattai [Matthew], Nakai, Netzer, Buni, and Toda. They brought Mattai in to stand trial. Mattai said to the judges: Shall Mattai be executed? But isn’t it written: “When [matai] shall I come and appear before God?” (Psalms 42:3). Mattai claimed that this verse alludes to the fact he is righteous. They said to him: Yes, Mattai shall be executed, as it is written: “When [matai] shall he die, and his name perish?”

Sanhedrin 43a

From Sinner to Gospel Writer

When I started looking into the life and death of Matthew the tax collector, I was not expecting to find much. Unlike the high-ranking followers of other religious founders, the Apostles were unconcerned with their legacy. Their mission was to bring the Gospel to the world, not build monoliths to themselves. Yet, with a bit of digging, I managed to learn a lot about the Gospel writer.

One of the things that stood out to me the most about Matthew was his starting place. Before running into Jesus, he was the kind of person others would write off as unfixable. Yet in a short three years, he was transformed into the sort of individual God could entrust his Gospel to; in the words of Pope Benedict.

“in the figure of Matthew, the Gospels present to us a true and proper paradox: those who seem to be the farthest from holiness can even become a model of the acceptance of God’s mercy and offer a glimpse of its marvelous effects in their own lives.”

Sources

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