The answer is: In a tax booth

Matt 9:9 - Receipt of custom in the KJV

Matthew’s call by Jesus is one of those captivating moments in the Gospel—a pivotal intersection of ordinary life and divine calling. Picture it: Matthew, a Jewish tax collector, perched at his booth, likely feeling a range of emotions from indifference to contempt. Back in those days, tax collectors were notorious for cheating their fellow Jews, skimming profits from the Roman taxation system. This positions Matthew as a standout example where grace was given to someone many would consider an outcast.

It’s fascinating to think about the response of Matthew's peers when he resigned his lucrative but despised job at the tax booth. Being called into a new life as a disciple illustrates profound transformation—not just for him but also for those watching. Immediately following the calling, he hosts a banquet for Jesus and includes other tax collectors and sinners, which shows how enticing a life with Christ became for those typically shunned by society.

You might find it interesting that this scene echoes the prophetic invitation in Isaiah where the call isn’t merely for the expected righteous, but reaching out to the outcasts—marking a significant theme throughout the New Testament. Mighty lessons on grace, acceptance, and redemption come alive as we see the unconventional heroes being chosen in unexpected places, reminding us that it doesn’t matter where one starts; it’s about where one is willing to go from there.