Jesus saw a man sitat the tax collectors office and called him to be his disciple. What was his name? Matthew (Matthew 9:9) Levi (Mark 2:14; Luke 5:27) I. Introduction to the Question When the Gospels describe Jesus calling a tax collector to become His disciple, they present this individual under two names. In Matthew 9:9, he is identified as “Matthew,” yet in Mark 2:14 and Luke 5:27, he appears as “Levi.” Examining these passages and the cultural and manuscript background of the Gospels provides insight into why both names refer to the same person and underscores the significance of his calling. II. Scriptural Evidence: Matthew and Levi Matthew 9:9 reads, “As Jesus went on from there, He saw a man named Matthew sitting at the tax booth. ‘Follow Me,’ He told him, and Matthew got up and followed Him.” • The Gospel of Matthew directly calls this individual “Matthew.” Mark 2:14 provides the parallel account: “As He was walking along, He saw Levi son of Alphaeus sitting at the tax booth. ‘Follow Me,’ He told him, and Levi got up and followed Him.” • Mark refers to him as “Levi son of Alphaeus.” Luke 5:27 aligns with Mark’s designation: “After this, Jesus went out and saw a tax collector named Levi, sitting at the tax booth. ‘Follow Me,’ He said to him.” • Luke’s narrative similarly calls him “Levi.” The simplest reconciliation is that “Matthew” and “Levi” are two names for the same individual, akin to how other biblical figures possessed more than one name (e.g., “Saul” also being called “Paul” in Acts). III. Harmonizing the Gospel Accounts 1. Multiple Names in First-Century Judaism It was not unusual for Jews in the first century to have more than one name, sometimes a Hebrew name and a Greek or Latin name, or a personal name and a family name. “Levi” could be the individual’s Hebrew name, while “Matthew,” meaning “gift of God,” may represent either a name adopted after following Jesus or a name already held in a different context. 2. Consistent Testimony Despite using different names for this disciple, all three Gospels suggest a seamless narrative: a tax collector meets Jesus, is called to follow, and responds immediately. The differences in naming do not signal a contradiction but rather the diversity of perspectives and details each Gospel writer brings. IV. Historical and Cultural Context 1. Tax Collectors in First-Century Israel Under Roman rule, tax collectors (often called “publicans”) were tasked with collecting taxes and tolls. They were frequently despised by their fellow Jews for perceived collaboration with occupying forces and for taking advantage of their position to overcharge. 2. Significance of Calling a Tax Collector When Jesus invited someone of questionable repute into His circle of disciples, it foreshadowed the inclusiveness central to His ministry. All are called, regardless of social standing or past wrongs. 3. Archaeological and Documentary Support Archaeological finds and contemporary documents from the Greco-Roman era attest to the presence of toll booths along major roads and near city gates. Records show that taxation was a common practice, aligning with the Gospel depiction of a tax collector’s stand—reinforcing the historical credibility of the narrative. V. Implications for Discipleship 1. Immediate Obedience Each Gospel emphasizes that the tax collector left his post and followed Jesus “immediately.” This reveals a radical shift in loyalty and priority: Christ’s summons was so compelling that it moved a man engrained in a lucrative, if unpopular, position to abandon everything at once. 2. Transformation and Testimony Traditional Church history maintains that Matthew/Levi later authored the Gospel of Matthew or otherwise contributed to its composition, indicating a transformed life and a dedication to recording the teachings and deeds of Christ. Even the name “Matthew” reflects a narrative of grace—God’s gift in more ways than one. VI. Reliability of the Gospel Narratives 1. Manuscript Evidence Existing manuscript copies of Matthew, Mark, and Luke preserve these accounts across centuries with a high degree of consistency. This widespread attestation shows the permanence of the text’s naming details, supporting the reliability of the Gospels. 2. Comparison with External Writings Early Christian writers, including Papias and Irenaeus, provide corroborative support for the consistent teaching of the apostolic tradition. While they may not all focus on the name “Levi” versus “Matthew,” they do underline that the Gospel writers faithfully recorded historical realities known within the early Christian community. VII. Concluding Summary The Gospel accounts introduce the man at the tax collector’s office as Matthew or Levi, demonstrating that the same disciple is known by two different names. Far from signaling a contradiction, this fact underscores a phenomenon common within Judaism of the era—having multiple names. His immediate response to Jesus’ call displays the power of that call and the transforming grace of discipleship. The textual and historical context, combined with corroboration by broader cultural and archaeological data, highlights the consistency of Scripture. These Gospels, though presenting unique perspectives, unite harmoniously in describing the tax collector’s departure from his former life to wholeheartedly follow the Messiah. Thus, the answer to the question—“Jesus saw a man sitting at the tax collector’s office and called him to be His disciple. What was his name?”—is “Matthew” (Matthew 9:9) and “Levi” (Mark 2:14; Luke 5:27). |