The answer is: In a tax booth

Matt 9:9 - Receipt of custom in the KJV

When we find Matthew sitting in his tax booth, it gives us a peek into a pretty intriguing section of the first-century society in Judea. Tax collectors were not the most popular folks. Think of them as a mix between a government official and a local scrooge—often viewed as corrupt and greedy because they collected taxes for the occupying Roman authorities, often skimming extra for themselves.

Imagine the scene: Jesus, a traveling preacher, walks by with a growing group of followers. His call, "Follow me," wasn’t merely about leaving behind a job, but stepping away from a way of life that many questioned—not just because Matthew structured his life around collecting taxes, but also because he risked the disapproval of those who saw him as a traitor.

But here comes the heartening part! Jesus' choice of Matthew, a tax collector, shows that he wasn’t just about the righteous and polished. He was inviting disciple-hood even to those with a tarnished reputation. This inclusivity reflects a profound love intended for all, especially marginalized individuals.

And fun fact: Matthew, sometimes also called Levi, is actually believed to be the same disciple who eventually authored the Gospel that bears his name. His journey from collector of customs to a chronicler of Christ’s life is a wonderful echo of redemption and purpose, showing us how anyone can change and contribute positively. Us tell the story today—one of accepting a diverse group among followers. So wherever you stand in life's dealings, there’s always a chance for a new beginning!