From an evangelical Christian perspective, the most likely author of the book of Matthew, including the verse Matthew 11:28, is the apostle Matthew, also known as Levi. According to traditional Christian belief, Matthew was one of the twelve disciples chosen by Jesus and was a tax collector before he became a follower of Jesus.

Evangelical Christians believe that the book of Matthew was written by the apostle Matthew himself, as it is attributed to him in the early church traditions and there is no evidence to suggest otherwise. They also believe that the book was inspired and guided by the Holy Spirit, making it a reliable and authoritative source of Christian teaching and doctrine.

In the specific verse Matthew 11:28, Jesus says, “Come to me, all who labor and are heavy laden, and I will give you rest.” Evangelical Christians interpret this verse as a call to all people to come to Jesus with their burdens and find rest and comfort in Him. They believe that Jesus offers spiritual rest and salvation to all who come to Him in faith, and that this verse demonstrates Jesus’ compassion and love for humanity.