One of the original twelve disciples, religious scholars believe Matthew was probably a tax collector for the Roman Empire. Matthew was well versed in Jewish religious practice. Of all the occupations a Jewish person could have, the position of a Roman tax collector was undoubtedly the least respected and most disliked by the Jews. Tax collectors earned their living by skimming money from what they collected for the Romans. The publicans, as they were known, were considered dishonest, greedy, and collaborators in maintaining the rule of the Romans over the Jews. Jesus even refers to tax collectors in Matthew (Mt. 21:31).

The Book of Matthew is the first book of the Gospel in the Bible. In this book, Matthew is speaking primarily to Jews who had either become Christians or were trying to understand the Christian faith better. In this book, Matthew recounts the life of Jesus. He connects the genealogy of Jesus as a descendent of King David. Matthew establishes that Jesus is the promised Messiah fulfilling all of the prophecies in the Old Testament. Making this connection would be incredibly important to Jews. They had long waited for a king that would end the subjugation of Jews to the Romans. Matthew produces evidence that Jesus was the one that they had been waiting for.

There are several messages intertwined in the Gospel of Matthew with the central message of Matthew that Jesus is the Son of God (Mt. 3:17) and is God incarnate choosing to live as a man (Mt. 1:23). Jesus is a descendant of King David (Mt. 1:1), and Jesus fulfilled all of the prophecies of the Old Testament since his birth (Mt 1:22–23; 2:5–6, 17–18). Remember that Matthew's audience would demand proof that Jesus was the Messiah. Matthew demonstrates with evidence from the life of Jesus, and the Old Testament Jesus is the Messiah.