In the Name of the Father and of the Son and of the Holy Spirit. Amen.
Today, the Church remembers and gives thanks for the life and work of St. Matthew, as is right and salutary. We rejoice to remember those who have gone before us in the Faith, remembering their example of godly living and joining in their steadfast confession of the Faith once given to them, now delivered to us. St. Matthew now resides among the great cloud of witnesses, in whose midst we we one day stand as well.
So who was St. Matthew? The Gospels tell us that he was also called Levi. Scholars reckon that this is simply a case of a guy having a Hebrew or Aramaic name, and also a Greek or Latin name. Simon is Cephas is Peter. Saul is Paul. And so on; it was a common occurrence in the ancient Near East.
That Matthew is called Levi indicates that he was a Jew. Which fact makes it such an indictment of his character that he worked as a tax collector. Often we are told to think all sorts of hateful things about tax collectors. They are cheats, crooks, swindlers. They are out to steal from everyone who crosses their desks. They take delight in putting the screws to the little guy. Such is the case with Zacchaeus. He was all these things, and freely admitted it, and made it right when our Lord called him to faith. However, about Levi we have no such record. Following the Eighth Commandment, we ought simply to think that he did his job within the constraints of the laws of Rome. As far as we know, Levi was an honest tax collector.