Matthew 9:9: Is there any historical evidence that a tax collector named Matthew abruptly abandoned his profession to follow Jesus?

1. Scriptural Reference and Context

Matthew 9:9 states: “As Jesus went on from there, He saw a man named Matthew sitting at the tax booth. ‘Follow Me,’ He told him, and Matthew got up and followed Him.” This succinct description raises the question of whether there is any credible historical evidence that a tax collector named Matthew left his profession abruptly when Jesus called him.

Tax collectors in first-century Judea worked under Roman authority, often involved in collecting tolls and customs. They were usually unpopular among the Jewish populace because their work was associated with Roman occupation and potential overcharging. Therefore, the claim that Matthew quickly abandoned a lucrative occupation for the uncertain road of discipleship is extraordinary and worth examining.

2. Witness of the Synoptic Gospels

In addition to the account in Matthew 9:9, both Mark 2:14 and Luke 5:27–28 describe a similar calling event. These texts depict a tax collector named Levi who likewise left everything to follow Jesus. Early Christian tradition and various scholars identify Levi and Matthew as the same person, suggesting that Matthew’s Gospel may have used his Hebrew name (Matthew) while Mark’s and Luke’s Gospels used a more Aramaic-influenced form (Levi).

• Mark 2:14 records: “As He was walking along, He saw Levi son of Alphaeus sitting at the tax booth. ‘Follow Me,’ He told him, and Levi got up and followed Him.”

• Luke 5:28 adds that Levi “got up, left everything, and followed Him.”

This consistency across three independent Gospel accounts strengthens the connection between Matthew (Levi) and his swift departure from tax collecting.

3. Early Church Tradition and Testimony

Church fathers such as Papias (as quoted by Eusebius in “Ecclesiastical History,” Book III) affirmed that the Matthew who authored the first Gospel was the same Matthew called by Jesus in the tax collector’s booth. Irenaeus, writing in the late second century (Against Heresies, Book III), identifies the author of the First Gospel as the apostle Matthew. This underscores that the earliest generations of believers uniformly attested to a tax collector named Matthew who turned disciple.

While these writings were not penned during Matthew’s lifetime, they reflect oral and written traditions circulating among early Christian communities. The fact that multiple early sources ascribe the Gospel to the same individual who was once a tax collector offers supporting testimony regarding this abrupt life change.

4. Cultural and Historical Insights

Tax collectors, or “publicans,” in first-century Judea were unlikely to give up their roles lightly. The Roman tax farming system was hierarchical, with local officials collecting taxes for contracted parties. Despite social ostracism, tax collection could be profitable. A sudden departure from this position would not only forfeit steady income but also break ties with Roman authorities.

The speed of Matthew’s decision—“Matthew got up and followed Him” (Matthew 9:9)—is thus striking. While many individuals came and went around traveling teachers in the ancient world, leaving a government-backed vocation on a moment’s notice was unusual. Such an event would draw attention and be remembered in oral tradition, providing a plausible historical basis for an abrupt, life-altering shift.

5. Analysis of Manuscript and Archaeological Support

The Gospel manuscripts—including the earliest fragments (e.g., portions of Matthew in the Oxyrhynchus Papyri) and later codices like Codex Sinaiticus and Codex Vaticanus—preserve the text indicating Matthew as this tax collector. In terms of archaeology, while direct evidence of a “Matthew” tax booth has not been discovered, excavations in areas like Capernaum (believed to be near where Jesus ministered) reveal thriving commercial settings with structures that align with the kind of marketplace or toll station described in the Gospels.

Surviving papyri and codices also reinforce the uniformity of the narrative: a certain “Matthew” is called. When combined, these textual and archaeological data points are consistent with someone carrying out tax duties in a town where commerce intersected with Roman roads or trade routes.

6. External Corroborations from Near-Contemporaries

Although we do not have a Roman record stating “Matthew the tax collector resigned on a specific date,” such a record would be unlikely to exist. Roman administrative records typically focused on numbers, amounts, and legal matters rather than resignations. Nonetheless, multiple external sources (e.g., references by early historians and Church fathers like Origen and Eusebius) establish that a Jewish follower named Matthew, formerly a tax collector, was central to the early spread of the Christian faith and credited with authorship of the first Gospel.

7. Behavioral and Philosophical Considerations

Tax collectors in biblical times often faced social scorn. The notion that Matthew followed Jesus demonstrates a radical change in values: from alignment with Roman economic benefits to embracing a movement that challenged many social, religious, and political norms of the period. This shift fits broader patterns in the Gospels, where fishermen and others also left established livelihoods when encountering Jesus. From a behavioral scientist’s perspective, a life transformation of this kind is historically plausible when triggered by a compelling figure or a profound spiritual experience.

8. Consistency with the Broader Narrative

The Gospels present Jesus as someone who associated with those on the social margins, including sinners and tax collectors (Matthew 11:19, Luke 5:30). Matthew’s abrupt departure from his tax booth aligns with Jesus’ pattern of powerfully influencing individuals of all backgrounds. The surrounding textual narrative—healing miracles, authoritative teaching, and the resurrection accounts—further cements the plausibility that Matthew would make such a decisive break with his former life.

9. Conclusion

While historical records outside the Gospels do not specifically mention the exact moment of Matthew’s departure from tax collecting, a convergence of evidence from early manuscripts, Church tradition, and the cultural context of first-century Judea supports the claim that a tax collector named Matthew did abruptly leave his profession to follow Jesus.

• The Synoptic Gospels agree that Jesus called a tax collector who immediately joined His disciples.

• Early Christian testimonies, such as those by Papias, Irenaeus, and others, link this person to the author of the first Gospel.

• Archaeological findings in regions like Capernaum showcase typical toll or market areas consistent with the Gospels’ details.

• The historical context and cultural stigmas surrounding tax collectors underscore the significance of Matthew’s abrupt departure.

Taken together, these points strongly affirm that a tax collector named Matthew left his profession without delay in response to Jesus’ call, as recorded in Matthew 9:9.