Short answer
– From an evangelical perspective, the most-likely human author of Matthew 11:28 is the apostle Matthew (also called Levi), the tax collector whom Jesus called to follow him. Evangelicals generally accept the traditional attribution of the Gospel of Matthew to this Matthew while recognizing that the Gospel records the words of Jesus.

Who Matthew (tradition) is
– Identified in the Gospels as Matthew/Levi the tax collector called by Jesus (see Mark 2:14; Matthew 9:9).
– A former publican (tax collector) — a vocation that implies some familiarity with records and numbers and, in the view of many evangelicals, makes authorship plausible.
– Early church writers (Papias, Irenaeus, others) attribute the Gospel to Matthew; Papias even records that Matthew collected Jesus’ sayings in a Semitic language (how literally to take that is debated).

Why evangelicals accept Matthean authorship
– Early church testimony: several second-century church fathers attribute the Gospel to Matthew.
– Internal fit: the Gospel reflects close attention to Jesus’ teaching and Jewish context, which suits Matthew the Jew and former disciple.
– The Gospel’s focus on Jesus as Messiah, fulfillment of Old Testament prophecy, and instruction for the community is consistent with an eyewitness or companion-of-eyewitness perspective.

Notes about critical scholarship (often acknowledged by evangelicals)
– Modern biblical scholarship often describes the Gospel as anonymously written in Greek, probably using Mark and a sayings source (Q). Some scholars place composition c. 70–90 AD and suggest a Syrian or Antioch background.
– Many evangelicals accept some of this critical work (literary relationships, use of sources) while still affirming Matthew’s authorship in the sense that the Gospel ultimately stems from the apostolic witness and that Matthew is the most-likely traditional author.

Why authorship matters for Matthew 11:28
– If Matthew is the author, Matthew 11:28 is the apostolic recording of Jesus’ invitation: authoritative eyewitness testimony to Jesus’ call.
– Evangelical interpretation emphasizes that Jesus’ words are a summons to personal trust in him: “Come to me, all who labor and are heavy laden, and I will give you rest” is understood as an invitation to receive rest from sin, condemnation, and the burdens of legalism and anxiety through faith in Christ (see also the immediate context, Matthew 11:28–30).

Brief evangelical exposition of Matthew 11:28
– “Come to me”: a personal invitation from Jesus — salvation is relational and centered on Christ.
– “All who labor and are heavy laden”: those burdened by sin, the law, guilt, and life’s struggles — the invitation is universal in scope but applied by faith.
– “I will give you rest”: rest is offered as God’s gift through Christ — forgiveness, inner peace, and final rest in salvation; also ongoing spiritual rest in discipleship (cf. the following verses about taking Jesus’ yoke).

If you’d like, I can
– Give a short biographical sketch of Matthew from the New Testament and early church writings.
– Summarize historical-critical arguments for/against Matthean authorship and how evangelicals respond.
– Provide a devotional-style reflection or sermon outline on Matthew 11:28.