As Jesus was walking along, he saw a man called Matthew sitting at the tax booth; and he said to him, ‘Follow me.’ And he got up and followed him.
And as he sat at dinner in the house, many tax-collectors and sinners came and were sitting with him and his disciples. When the Pharisees saw this, they said to his disciples, ‘Why does your teacher eat with tax-collectors and sinners?’ But when he heard this, he said, ‘Those who are well have no need of a physician, but those who are sick. Go and learn what this means, “I desire mercy, not sacrifice.” For I have come to call not the righteous but sinners.’
(Lectionary, New Revised Standard Version)
Matthew appears in the list of the twelve apostles of Jesus, and according to the gospel written under his name, was a tax-collector. Mark and Luke called the tax collector Levi, and it has been assumed that they are one and the same man. The work was despised by his fellow Jews as a betrayal to the occupying Roman force but Christ showed that judging by outward appearance was not what he was about. He ate with Matthew and with his friends, scandalising those around him. Matthew affirmed that his life would now change because of following Jesus, and that he would make amends for any former wrong-going. This was enough for Jesus, for he had drawn someone back to God. He was forgiven, therefore he was acceptable, therefore he was received. (From 'Exciting Holiness': Collects and Readings for Festivals')
As a tax-collector Matthew was an educated man, able to read and write, and work out accounts. After Jesus' death and resurrection he seems to have gathered together, according to an early Church historian Papias, "the sayings of Jesus in the Hebrew tongue". His is not the earliest Gospel, that belongs to Mark, but his is a Gospel that explains Jesus to his fellow Jews. You might like to read Chapter 5-7 from Matthew's Gospel (see Further Thoughts below) and see the Evangelist's work. He shows us Jesus the teacher here, with no healings, just solid teaching.
Finally, we might add that Matthew wants to ensure that we know that Jesus is a king, and not just a king, but the King of kings. The genealogy at the beginning of the Gospel emphasises his link to King David (Matthew 1.1-16; the wise men come looking for a King (Matthew 2.1-12); and Jesus accepts the title of King before Pilate (Matthew 27.11). Matthew certainly deserves his title of Evangelist, his place as the first of the Gospels, and one of the Synoptic Gospels.
Collect
O Almighty God,
whose Blessed Son called Matthew the tax-collector
to be an Apostle and Evangelist:
give us grace to forsake the selfish pursuit of gain
and the possessive love of riches
that we may follow in the way of Your Son Jesus Christ,
who is alive and reigns with You,
in the unity of the Holy Spirit,
one God, now and for ever.
Amen.
You might like to look at these chapters from Matthew's Gospel, noticing how much of it shows Jesus teaching the people:
Or you might like to look up this: