The painting depicts the Biblical story where Jesus calls Levi, a tax collector, to abandon his materialistic life and follow a spiritual path, transforming him into Matthew, a Gospel writer.

[1] In Pareja's painting, Levi, depicted wearing luxurious attire and surrounded by symbols of wealth like coins and pearls, reacts with surprise before ultimately accepting Jesus’s call.

The painting reflects themes of transformation and identity, both for Matthew and for Pareja, a Black artist asserting his position in 17th-century Catholic Spain.

On the left, the material world is characterized by opulent objects, busy tax officials, and lavishly dressed figures.

[2] Among the figures on the left, Pareja includes a self-portrait, directly engaging the viewer and claiming authorship of the work through an inscription on a piece of paper.