According to the Sharp County Sheriff's Department, Matthews was hunting with two other juvenile males near Sidney Road when the accident occurred.
After descending the stairs of a deer blind, Matthews was accidentally struck in the head by a gunshot from a rifle carried by a second male, who was also coming out of the stand.
The two boys attempted to assist Matthews at the scene and called for assistance.
The Sharp County Sheriff's Department, Spring River Paramedic Ambulance and Evening Shade Fire Department first responders responded to the scene, and Matthews was pronounced dead.
Evidence collected at the scene collaborated the witness accounts of the accident.
Matthews' body was sent to the state medical examiner for an autopsy. No foul play is suspected.
Matthews was a popular young man, in the ninth grade at Cave City High School.
He played sports and had many friends who were deeply saddened by the accident.
Counselors and pastors were made available at the high school shortly after the accident and Monday for family, friends and teammates of the victim.
The Sharp County Sheriff's Department said, "Our hearts and prayers go out to the family of this young man."
Services for Matthews had not been finalized at press time.