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.
(DA 272.1)
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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.
(DA 272.2)
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VC