Of the Roman officials in Palestine, none were more hated than the publicans. The fact that the taxes were imposed by a foreign power was a continual irritation to the Jews, being a reminder that their independence had departed. And the taxgatherers were not merely the instruments of Roman oppression; they were extortioners on their own account, enriching themselves at the expense of the people. A Jew who accepted this office at the hands of the Romans was looked upon as betraying the honor of his nation. He was despised as an apostate, and was classed with the vilest of society. To this class belonged Levi-Matthew, who, after the four disciples at Gennesaret, was the next to be called to Christ's service. The Pharisees had judged Matthew according to his employment, but Jesus saw in this man a heart open for the reception of truth. Matthew had listened to the Saviour's teaching. As the convicting Spirit of God revealed his sinfulness, he longed to seek help from Christ; but he was accustomed to the exclusiveness of the rabbis, and had no thought that this Great Teacher would notice him. Sitting at his toll booth one day, the publican saw Jesus approaching. Great was his astonishment to hear the words addressed to himself, "Follow Me."

Dette kapitel er bygget op over Matt 9,9-17; Mark 2,14-22; Luk 5,27-39
Blandt de romerske embedsmænd i Palæstina var ingen mere hadet end tolderne. Det faktum, at told og skat var påtvunget af en fremmed magt, var til bestandig irritation for jøderne, fordi den mindede dem om, at de havde mistet deres uafhængighed. Og skatteopkræverne var ikke blot redskaber for den romerske undertrykkelse, de var pengeafpressere for egen regning og berigede sig på folkets bekostning. En jøde, der tog imod dette embede på romernes opfordring, blev betragtet som en, der forrådte sit folks ære. Han blev foragtet som en frafalden og blev regnet for at høre til blandt de laveste af alle.