Introduction:
Matthew's house holds a significant place in the New Testament narrative, particularly in the Gospel of Matthew. It serves as a setting for one of the pivotal moments in Jesus' ministry, highlighting themes of grace, redemption, and the breaking of social barriers.

Biblical Account:
The account of Matthew's house is primarily found in Matthew 9:9-13. Matthew, also known as Levi, was a tax collector before becoming one of Jesus' twelve apostles. Tax collectors were often despised by the Jewish people for their collaboration with the Roman authorities and their reputation for corruption. Despite this, Jesus called Matthew to follow Him, demonstrating His willingness to reach out to those marginalized by society.

Matthew 9:9-13 :
"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. While Jesus was dining 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?' On hearing this, Jesus said, 'It is not the healthy who need a doctor, but the sick. But go and learn what this means: ‘I desire mercy, not sacrifice.’ For I have not come to call the righteous, but sinners.'"

Significance of the Event:
1. Call to Discipleship: The calling of Matthew is a profound example of Jesus' mission to seek and save the lost. Matthew's immediate response to Jesus' call—leaving his tax booth and following Him—illustrates the transformative power of Christ's invitation.

2. Breaking Social Barriers: By dining at Matthew's house with tax collectors and sinners, Jesus challenged the social norms and religious prejudices of His time. This act of fellowship demonstrated that the Kingdom of God is open to all, regardless of their past or social standing.

3. Mercy Over Sacrifice: Jesus' response to the Pharisees underscores a central theme of His ministry: the emphasis on mercy and compassion over ritualistic adherence to the law. By quoting Hosea 6:6, "I desire mercy, not sacrifice," Jesus highlighted the importance of a heart aligned with God's love and grace.

4. A Model for Evangelism: Matthew's house became a place of evangelism and witness. By inviting his friends and colleagues to meet Jesus, Matthew exemplified the natural response of sharing the good news with others. This gathering illustrates the communal aspect of faith and the role of personal testimony in spreading the Gospel.

Theological Implications:
Matthew's house serves as a microcosm of the Gospel message. It reflects the inclusivity of Jesus' ministry and the radical nature of His grace. The event challenges believers to extend love and mercy to all, breaking down barriers that separate individuals from experiencing the fullness of God's Kingdom.

Conclusion:
While Matthew's house is not frequently mentioned in the broader biblical narrative, its significance is profound. It encapsulates the heart of Jesus' mission and serves as a powerful reminder of the transformative impact of His call to follow Him.