The Gospel According to Matthew is written about 80 (although various scholars argue for dates as early as 65 and as late as 100.

Authorship is traditionally ascribed to the Apostle Matthew, but modern scholars, while acknowledging Matthew as a source, argue that a disciple or school of disciples were responsible for its present form).

Matthew, the opening book of the New Testament of the Bible (but, although first in canonical order, probably not the earliest Gospel) borrows heavily from the “Gospel According to Mark” shaping material from other sources around Mark's narrative outline. (One such source, commonly called “Q”—from the German quelle, "source"—and thought to have consisted primarily of sayings of Jesus, is also used by the Gospel According to Luke.)

The Gospel of Matthew is unique in relating the birth of Jesus, the arrangement of the Sermon on the Mount, and Jesus' eschatological utterances.

Matthew portrays Jesus as the fulfillment of the messianic prophecy, particularly in the role of king, and the teacher of the way of righteousness.

The most topical of the Synoptic Gospels, Matthew assembles the teachings and sayings of Jesus into five thematic discourses structured around Mark's narrative framework.

A summary statement follows each discourse, and a prologue and epilogue are added.

With its emphasis on law, teaching, and righteousness, Matthew is presumably addressed to a predominantly Jewish audience, most likely in Palestine or Syria.