Every serious student of the Bible desires to understand the text, discover the biblical principles, and apply the truths to his/her life. This commentary is designed to help students, pastors, and Bible teachers understand the book of Matthew in a simple manner. Working from the popular New International Version (NIV), the author provides helpful commentary on the text verse by verse. This verse-by-verse commentary is different from others in two respects. First, it is brief, while some commentaries are unnecessarily wordy and verbose. Second, it is Pentecostal in outlook. This implies that we generally adhere to the doctrine of biblical inerrancy and adopt a literalist approach to the interpretation of the Bible. The Gospel of Matthew is placed first in the New Testament. It is a teaching gospel. It is the natural gateway to the New Testament with a strong connection to the Old Testament.