The new Health Secretary for Scotland said it is for his predecessor to decide whether he takes a £13,000 payout for leaving his role, despite having racked up nearly £11,000 in data roaming charges abroad.
Mr Matheson resigned on February 8 after incurring £10,935 in data roaming charges on his iPad while on a family holiday.
He remains in his position as MSP for Falkirk West.
Speaking on BBC Radio Scotland’s The Sunday Show, new Health Secretary Mr Gray credited his predecessor for “25 years of incredible public service”, adding that “he has dedicated himself to public service”.
He told host Martin Geissler: “He made a mistake, there is not doubt in that. He has admitted and apologised.”
The radio host then quizzed Mr Gray on whether he would have taken the £13,000 severance pay Mr Matheson has been offered for leaving his duty as health secretary.
It's for Michael to decide whether he takes that
Mr Gray said the question was “hypothetical”, and that the payout is a “right that is awarded” to Mr Matheson.
He added: “It’s for Michael to decide whether he takes that.”
Commenting after Mr Gray’s appearance on The Sunday Show, Scottish Labour health spokesperson Jackie Baillie said: “The new Health Secretary has inherited an overflowing in-tray from his predecessors – including Humza Yousaf.
“From missed cancer treatment targets to A&E waiting times to the government’s shambolic National Care Service, Neil Gray has a mammoth challenge ahead.
“This crisis is the result of 17 years of SNP failure.
“People want change and only Scottish Labour can deliver it.”