I'm assuming you have found Matthew in the 1851 and 1861 UK census, either in England or Scotland. Where does it say he was born? The 1841 census may also help somewhat because it will say if you were "foreign" born (Scottish or Irish). If the 1851 and 1861 have a town or parish mentioned, you will have to go back to the parish registers for a baptism. Try using FamilySearch, not just the collections that are online but go to the catalogue and borrow a film for the parish(es) you are interested in. If there's nothing there, then Scotland's People and some of the Irish family history sites are your best bet.