Was the tax collector whom Jesus called named Matthew or Levi?

Matthew and Levi are two names of one man. The three Gospels tell the same story at the same point in their narratives: Jesus passes by, sees a tax collector “sitting at the receipt of custom”, says “Follow me”, and he gets up and follows. Then comes a meal with many publicans and sinners, and the Pharisees’ complaint (Matthew 9:9–13; Mark 2:14–17; Luke 5:27–32). Mark calls him Levi the son of Alphaeus, and Luke simply Levi. Matthew’s Gospel calls him Matthew, and in its list of the Twelve adds “Matthew the publican” (Matthew 10:3). Mark and Luke also list a Matthew among the Twelve (Mark 3:18; Luke 6:15), but no Levi.

It was common for Jews of the time to have two names. Simon was also Cephas or Peter (John 1:42), Joseph was called Barnabas (Acts 4:36), Saul was also Paul (Acts 13:9), and John was also called Mark (Acts 12:12). Matthew is probably a short form of the Hebrew Mattithiah, ‘gift of the LORD’. Perhaps he took it, or was given it, when he became a disciple, as Simon was named Cephas, but the Gospels do not say. Barnes and Gill both take Levi and Matthew to be the same man, and Barnes notes that only Luke records that he “left all” to follow Jesus; Matthew does not say it of himself.