Matthew, also known as Levi, was the primary tax collector referenced in the Bible who became one of Jesus' apostles.

He's prominently featured in the Gospels for his dramatic transformation from a despised Roman collaborator to a devoted disciple. Tax collectors like him were widely hated by Jews for overcharging and aiding the occupying forces.

Biblical Account

In Matthew 9:9 , Jesus spots Matthew at his tax booth in Capernaum, a bustling spot on the Sea of Galilee, and simply says, "Follow me." Matthew immediately leaves everything behind. This moment highlights Jesus' radical choice to call society's outcasts.

The parallel accounts in Mark 2:14 and Luke 5:27 name him Levi, son of Alphaeus , confirming it's the same person—likely his original Hebrew name before adopting Matthew ("Yahweh's gift") as a Christian name. He then hosts a feast for Jesus with other "sinners," sparking criticism from religious leaders.

Why Tax Collectors Were Hated

  • Collected tolls, customs, and poll taxes for Rome, often skimming extra profits.
  • Viewed as traitors and extortionists; rabbinical texts compared them to robbers.
  • Socially unclean—barred from synagogues and treated as moral lepers.

Matthew's Gospel, the longest at 28 chapters, emphasizes Jesus' humanity and fulfills Old Testament prophecies, reflecting his keen eye as a former record- keeper.

Other Tax Collectors

While Matthew is the apostle-tax collector, Zacchaeus stands out too. This "chief tax collector" in Jericho climbs a tree to see Jesus (Luke 19:1-10). Jesus dines at his home, prompting Zacchaeus to repent and repay fourfold anyone he cheated—showing redemption's power without apostleship.

Figure| Role| Key Story| Outcome
---|---|---|---
Matthew/Levi| Apostle, Gospel author| Called at tax booth (Matt 9:9)| Follows Jesus, writes Gospel 12
Zacchaeus| Chief collector in Jericho| Climbs sycamore tree (Luke 19)| Repents, gives to poor 5

Cultural Impact

Stories like these challenged first-century norms, proving no one is beyond grace. Today, Matthew's feast day (September 21) celebrates this turnaround, often depicted with an angel symbolizing Christ's dual nature.

TL;DR: Matthew (Levi) was the tax-collecting apostle called by Jesus; Zacchaeus was another repentant one. Information gathered from public forums or data available on the internet and portrayed here.