“After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth. “Follow me,” Jesus said to him, and Levi got up, left everything and followed him. Luc 5:27-28

When Matthew rose and followed Jesus, his transformation did not end—it began. This second stage, becoming, is the most demanding part of the journey. Matthew had left the tax table, but he had not yet become the man God intended him to be. This is the space where old habits collide with new truth, where identity is reshaped through daily discipleship.

One of the first signs of Matthew’s transformation is found in his response to grace. He hosted a meal and invited other sinners to meet Jesus. This act shows both change and continuity. Matthew still used his social network, but now for a different purpose. Transformation does not erase personality; it redirects it. He was learning mercy, humility, and obedience by walking closely with Jesus.

Importantly, although Matthew had extensive experience handling money, he was never entrusted with the disciples’ finances. That role was given to Judas. This was not a rejection of Matthew’s transformation, but an expression of divine wisdom. Jesus did not return Matthew to the environment of his former bondage. Grace forgave Matthew’s past, but wisdom guarded his future. After leaving the tax booth, Matthew is never again associated with financial misconduct. The sin that once defined him lost its control.

During this stage, Matthew sat under Jesus’ teaching, observed His responses to criticism, and learned the values of the Kingdom. He was being reshaped by truth and the quiet work of the Holy Spirit. Transformation was intentional, supervised, and progressive. Matthew was no longer the natural man, but he was still learning to live as a spiritual one.

This stage teaches us that transformation requires time, submission, and boundaries. God does not rush maturity, and He does not tempt us by returning us to old chains. Becoming is painful at times, but it is purposeful. The believer is not meant to remain in this stage forever, but it is necessary preparation for what comes next. Jesus is still knocking at your door, allow him to transform you.