This is Caravaggio's The Calling of St. Matthew.
I've used this painting a lot when lecturing about Unclean as the calling of St. Matthew in Matthew 9 is the thematic text for the book:
Matthew 9.9-13bIn the painting you see Christ on the right pointing to Matthew, summoning him.
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.
While Jesus was having dinner at Matthew’s house, many tax collectors and sinners came and ate with him and his disciples. When the Pharisees saw this, they asked his disciples, “Why does your teacher eat with tax collectors and sinners?” On hearing this, Jesus said, “It is not the healthy who need a doctor, but the sick. But go and learn what this means: ‘I desire mercy, not sacrifice’"
But who is Matthew?
Most think Matthew is the bearded man. It appears that he's pointing to himself as if to say "Me?" in response to Jesus's call. This theory is supported by two others works of which The Calling is a part, The Inspiration of St. Matthew and The Martyrdom of St. Matthew. In those paintings St. Matthew looks similar to the bearded man who is pointing to himself in The Calling.
And yet, some think Matthew is the young man on the far left of the painting, the one at the table hanging his head. The gesture of the bearded man, if you look at it, is plausibly pointing to the young man with the unspoken question now being "Him?".
If the young man is Matthew the painting is capturing the moment just before Matthew lifts his head from the table to look at Jesus.
Personally, I think the beaded guy is Matthew. And I do like his incredulity at being summoned.
But I prefer the drama of the young man being Matthew, and this being the moment right before he looks up and meets the eyes of Jesus.