Matthew's personal calling is chronicled in each of three synoptic gospels. Luke calls him "Levi the tax-gatherer," Mark refers to him as "Levi, the son of Alphaeus," and Matthew names himself as Matthew but further identifies himself as "the tax collector."

In Matthew, author Dennis Cornish offers a commentary on the gospel of Matthew. These verses are followed by applicable commentary which combines studied research, including a lifetime of personal study and devotion as well as referenced and cited discussion from various authors ranging from early church fathers to recognized contemporary theologians.

Where applicable, Cornish cross references both Old and New Testament verses to enhance the understanding, as well as to incorporate the whole counsel of God's word. He also includes supporting information from extra Biblical sources such as Strong's Lexicon, the Westminster Theological Dictionary, ancient Jewish historians, the Apostle's Creed, the Nicene Creed, the Westminster Confession of Faith, and many more such creeds and confessions.

Cornish uses the truths found in scripture, and in this case in the book of Matthew, to offer insight into the life and times of Jesus as it was chronicled by Matthew who was an eyewitness to the events that took place surrounding Jesus during his earthly ministry.