Few people in the region were despised as much as tax collectors. Besides setting rates that were frequently high and arbitrary, the revenue collected did little to benefit the Jewish communities. It was forwarded to the Roman government to fund lavish building projects and maintain a standing army, always ready to quell any disturbance in the Jewish towns and cities. Sitting in his toll booth, one day, Levi saw a crowd approaching. The center of attention was a man called Jesus. Here was a man that many people came to for help…to in some manner, change their life. Levi couldn’t help but compare his own life and lack of close friends with the life of Jesus and His following. Jesus looked intently into Levi’s eyes and said, “Follow Me!” Levi, whose name was changed to Matthew, not only followed Jesus, as a disciple, but, later wrote a book about the earthly ministry of Jesus.