The subject of this drawing comes from the biblical passage Matthew 9:9:
As Jesus went on from there, he saw a man named Matthew sitting at the tax collector’s booth. “Follow me,” he told him, and Matthew got up and followed him.
The artist has used light and shadow to dramatically render the moment when Jesus points to Matthew. The hand of Jesus has been left in reserve, surrounded by the brown wash, to highlight the calling. Matthew, a wealthy tax collector who wears a fur robe, turns from a coin-laden table to receive the invitation.