Syntax

The syntax is pretty simple:

Match condition 
  Override config option 1
  Override config option 2

You can use the following as condition:

1. User – Specifies the user to match. For example, if user is root allow login with ssh-keys but disallow everyone else.
2. Group – Specifies the group to match. For example, If user in group admin, allow login but disallow everyone else.
3. Host – Specifies the host to match
4. LocalAddress – Specifies and match the the local (listen) address and port upon which the incoming connection was received via LocalAddress and LocalPort clauses.
5. LocalPort – Same as above.
6. Address – Specifies the IP address or IP/subnet to match in CIDR format.

Where should I put Match configuration option?

You must add config option at the bottom of the config file i.e. /etc/ssh/sshd_config:
$ sudo vi /etc/ssh/sshd_config
OR
$ doas vi /etc/ssh/sshd_config

Example: Allow root login from from 192.168.2.5 with ssh-key but disallow everyone else

Append the following in your /etc/ssh/sshd_config:

## Block root login to every one ##
PermitRootLogin no
 
## No more password login  ##
PermitEmptyPasswords no
PasswordAuthentication no
 
## Okay allow root login with public ssh key for 192.168.2.5 ##
Match Address 192.168.2.5
        PermitRootLogin yes

Verify sshd configuration by passing the -T option:
$ sshd -T
Reload/restart your sshd server, run:
$ sudo /etc/init.d/ssh reload
OR (Debian/Ubuntu Linux)
$ sudo systemctl reload ssh
OR (CentOS/RHEL/Fedora Linux)
$ sudo systemctl reload sshd
OR (OpenBSD)
$ doas /etc/rc.d/sshd restart
OR (FreeBSD)
$ sudo service sshd restart

You can setup multiple IP address/CIDR as follows:

PermitRootLogin no
PermitEmptyPasswords no
PasswordAuthentication no
Match Address 192.168.184.8,202.54.1.1,192.168.1.0/24
        PermitRootLogin yes

How do I setup conditional username along with an IP address?

You can combine User and Address condition as follows so that you can allow password login (a bad idea) including tunnel:

### somewhere already disabled everything ###
PasswordAuthentication no
PermitTunnel no
### but we are allowing user vivek from 192.168.1.0/24 CIDR ###
Match User vivek Address 192.168.1.0/24
    PermitTunnel yes
    PasswordAuthentication yes

Using * and ! pattern

You can use the following patterns:

1. * – It matches matches zero or more characters.
2. ? – It matches exactly one character.
3. ! – Patterns within pattern-lists may be negated with !.

Let us see some common examples of pattern matching

## Match 192.168.1.1 to 192.168.1.9 ##
Match Address 192.168.1.?
   PermitRootLogin yes
 
## Match 192.168.1.{2,3....}  ##
Match Address 192.168.2.* 
    X11Forwarding no
 
## Allow any host in the ".home.lan" set of domains ##
Match Host *.home.lan
    X11Forwarding yes
 
## Allow everyone except foo user ##
Match User *,!foo
      X11Forwarding yes
      PermitTunnel yes
      PermitTTY no

A list of keywords that you can use following a Match condition

From the man page ~ available keywords are

1. AcceptEnv
2. AllowAgentForwarding
3. AllowGroups
4. AllowStreamLocalForwarding
5. AllowTcpForwarding
6. AllowUsers
7. AuthenticationMethods
8. AuthorizedKeysCommand
9. AuthorizedKeysCommandUser
10. AuthorizedKeysFile
11. AuthorizedPrincipalsCommand
12. AuthorizedPrincipalsCommandUser
13. AuthorizedPrincipalsFile
14. Banner
15. ChrootDirectory
16. DenyGroups
17. DenyUsers
18. ForceCommand
19. GatewayPorts
20. GSSAPIAuthentication
21. HostbasedAcceptedKeyTypes
22. HostbasedAuthentication
23. HostbasedUsesNameFromPacketOnly
24. IPQoS
25. KbdInteractiveAuthentication
26. KerberosAuthentication
27. MaxAuthTries
28. MaxSessions
29. PasswordAuthentication
30. PermitEmptyPasswords
31. PermitOpen
32. PermitRootLogin
33. PermitTTY
34. PermitTunnel
35. PermitUserRC
36. PubkeyAcceptedKeyTypes
37. PubkeyAuthentication
38. RekeyLimit
39. RevokedKeys
40. RhostsRSAAuthentication
41. RSAAuthentication
42. StreamLocalBindMask
43. StreamLocalBindUnlink
44. TrustedUserCAKeys
45. X11DisplayOffset
46. X11Forwarding
47. X11UseLocalHost

A note about using firewall

You can always use iptables or pf firewall but can not match user names and other information to control access to the default sshd tcp port 22:

## Allow our subnet to access for 22 on this box using ufw ##
sudo ufw allow from 192.168.1.0/24 to any port 22
 
## Allow (insert rule) my workstation to access port 22 on this server ##
iptables -I INPUT -s 192.168.2.5 -p tcp -m tcp --dport 22 -j ACCEPT
 
## Allow port 22 (append rule) ##
iptables -A INPUT -s 192.168.1.5 -m state --state NEW -m tcp -p tcp --dport 22 -j ACCEPT
iptables -A INPUT -s 192.168.1.0/24 -m state --state NEW -p tcp --dport 22 -j ACCEPT

Related:
Linux: 20 Iptables Examples For New SysAdmins
How to setup a UFW firewall on Ubuntu 16.04 LTS server

References

• sshd_config(5)
• OpenSSH manual page