Jesus calls Matthew the tax collector.
For parallels see Mk 2:14-17 and Lk 5:27-32.
v.9 Jesus called a despised tax collector, named Matthew, to follow him. Matthew got up from his tax collecting booth and followed him. Why did he rise and follow him? Perhaps he had heard Jesus’s teaching and wanted to be a disciple. Perhaps Jesus had that effect on people. The Jews wouldn’t think of having a tax collector as a disciple. Jesus once again reaches out to social outcasts and accepts them. Matthew appears on the list of twelve disciples (10:1-4) and is the writer of this book of the Bible.
v.10-11 Jesus had dinner at Matthew’s house and many tax collectors and “sinners” were in attendance. The Pharisees were indignant at this. How could he eat with such people. Heavy taxes were laid upon the people by the occupying Roman government. Tax collectors were looked upon as traitors. They had a reputation as being dishonest.
v.12-13 Jesus replies “I came not to call the righteous, but sinners.” We are all sinners, of course, but perhaps he came not for those who thought themselves righteous, but for sinners who believed in him and repented of their sin. He tells the Pharisees to go and learn what this means “I desire mercy, and not sacrifice” (Hos 6:6).

Read Matthew 9:9-13