This is a preparatory drawing for the figure of Saint Matthew on the front of the fresco in the chapel of the Royal Palace of Aranjuez. On the side walls, Francisco Bayeu depicted the Adoration of the Shepherds. Saint Luke appears on the right. The Adoration of the Magi and two groups of angels appear in a painting over the door. On the walls, on either side of the small window, he depicted The Visitation and this one, the Flight into Egypt. Finally, on the cupola located in the small room where the altar is situated, he depicted the Holy Spirit surrounded by angels between Saint John the Evangelist and Solomon. The Museo del Prado keeps various related preparatory drawings.

The figure is depicted standing, facing forwards. He holds his cloak in his left hand and his right appears outstretched. The study of the cloth is very thorough; however, the head and limbs are barely sketched.

Arnáez, Rocío, Catálogo de Dibujos II. Dibujos españoles siglo XVIII. A-B, Madrid, 1975, p.107