The answer is: In a tax booth

Matt 9:9 - Receipt of custom in the KJV

In Matthew 9:9, we find quite the fascinating scene! Picture this: Matthew, also referred to as Levi in some accounts, is sitting at his tax booth. This isn’t just any tax booth—it’s where folks would pay their tolls and taxes as they traveled along the busy roads of Capernaum. Tax collectors were known for both their vital role in the economy and their often shady reputation, as they were despised for overcharging and skimming off the top. But Jesus, in all his countercultural wisdom, approached Matthew, calling him right from that booth.

What’s really intriguing is how this moment illustrates Jesus’ message about inclusivity and transformation. Tax collectors, seen as sinners and outcasts, become central figures in his story. By selecting Matthew, Jesus shows us that redemption knows no boundaries—everyone is welcome in the kingdom, no matter their past.

Let’s not forget, the parallel stories in the Gospels illustrate this writing style was keen on showing God's love breaks through societal norms. Matthew goes on from a tax collector to an apostle and Gospel writer, a dramatic arc of grace if there ever was one! And in the inviting tone of Jesus’ call, we recognize an echo of every invitation we might hear in our own lives—you are valued and can make a difference, no matter where you start. What a timeless affirmation to take to heart!