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.” Mark 2:14; Matthew 9:9; Luke 5:27; John 1:43. (DA 273.1) MC VC

Matthew “left all, rose up, and followed Him.” Luke 5:28. There was no hesitation, no questioning, no thought of the lucrative business to be exchanged for poverty and hardship. It was enough for him that he was to be with Jesus, that he might listen to His words, and unite with Him in His work. (DA 273.2) MC VC

So it was with the disciples previously called. When Jesus bade Peter and his companions follow Him, immediately they left their boats and nets. Some of these disciples had friends dependent on them for support; but when they received the Saviour’s invitation, they did not hesitate, and inquire, How shall I live, and sustain my family? They were obedient to the call; and when afterward Jesus asked them, “When I sent you without purse, and scrip, and shoes, lacked ye anything?” they could answer, “Nothing.” Luke 22:35. (DA 273.3) MC VC

To Matthew in his wealth, and to Andrew and Peter in their poverty, the same test was brought; the same consecration was made by each. At the moment of success, when the nets were filled with fish, and the impulses of the old life were strongest, Jesus asked the disciples at the sea to leave all for the work of the gospel. So every soul is tested as to whether the desire for temporal good or for fellowship with Christ is strongest. (DA 273.4) MC VC

Principle is always exacting. No man can succeed in the service of God unless his whole heart is in the work and he counts all things but loss for the excellency of the knowledge of Christ. No man who makes any reserve can be the disciple of Christ, much less can he be His colaborer. When men appreciate the great salvation, the self-sacrifice seen in Christ’s life will be seen in theirs. Wherever He leads the way, they will rejoice to follow. (DA 273.5) MC VC

The calling of Matthew to be one of Christ’s disciples excited great indignation. For a religious teacher to choose a publican as one of his immediate attendants was an offense against the religious, social, and national customs. By appealing to the prejudices of the people the Pharisees hoped to turn the current of popular feeling against Jesus. (DA 273.6) MC VC

Among the publicans a widespread interest was created. Their hearts were drawn toward the divine Teacher. In the joy of his new discipleship, Matthew longed to bring his former associates to Jesus. Accordingly he made a feast at his own house, and called together his relatives and friends. Not only were publicans included, but many others who were of doubtful reputation, and were proscribed by their more scrupulous neighbors. (DA 273.7) MC VC

The entertainment was given in honor of Jesus, and He did not hesitate to accept the courtesy. He well knew that this would give offense to the Pharisaic party, and would also compromise Him in the eyes of the people. But no question of policy could influence His movements. With Him external distinctions weighed nothing. That which appealed to His heart was a soul thirsting for the water of life. (DA 274.1) MC VC

Jesus sat as an honored guest at the table of the publicans, by His sympathy and social kindliness showing that He recognized the dignity of humanity; and men longed to become worthy of His confidence. Upon their thirsty hearts His words fell with blessed, life-giving power. New impulses were awakened, and the possibility of a new life opened to these outcasts of society. (DA 274.2) MC VC

At such gatherings as this, not a few were impressed by the Saviour’s teaching who did not acknowledge Him until after His ascension. When the Holy Spirit was poured out, and three thousand were converted in a day, there were among them many who first heard the truth at the table of the publicans, and some of these became messengers of the gospel. To Matthew himself the example of Jesus at the feast was a constant lesson. The despised publican became one of the most devoted evangelists, in his own ministry following closely in his Master’s steps. (DA 274.3) MC VC