Matthew is depicted beardless. He wears a tunic cinched at the waist with a belt and a cloak. His right hand and forearm are missing.
Léon Pressouyre noted that traces of weathering are more evident on this face, suggesting it was likely positioned on the garden side. He also observed traces of red polychromy on the character’s chin, which is no longer visible today.
In Christian symbolism, the winged man is traditionally associated with Matthew, as his Gospel begins with the genealogy of Jesus through his mother, Mary.