R.A. Torrey explores the transformative calling of Matthew the Publican, emphasizing Jesus' intentional choice to seek out Levi, a despised tax collector, and invite him to follow. The sermon highlights Matthew's immediate response to leave his lucrative but morally questionable profession, showcasing the radical change that comes from accepting Christ's invitation. Torrey discusses the significance of Jesus associating with sinners, challenging societal norms and religious criticisms, and illustrating that true goodness is found in reaching out to those in need of redemption. The message encourages believers to reflect on their own call to follow Jesus and to actively engage with those who are lost, just as Matthew did. Ultimately, the sermon underscores the joy and purpose found in discipleship and the importance of sharing the Gospel with others.