Matthew 9:9 - Albert Barnes' Notes on the Bible

He saw a man, named Matthew, sitting at the receipt of custom - That is, at the place where “custom,” or “tribute,” was received; or, in other words, he was a “publican” or tax-gatherer. See the notes at Matthew 5:47. This man was the writer of this gospel. The same account is found in Mark 2:14, and Luke 5:27-28. Both those evangelists call him “Levi.” That it was the same man is known by the circumstances in which he was called being the same in all the evangelists, and by their all concurring in the statement that the Saviour was present at a feast soon after he called him, and by the fact that “Levi” is not mentioned in the catalogue of the apostles. The Jews were in the habit of giving several names to the same person. Thus Peter was also called Simon and Cephas. It is worthy of remark that Luke has mentioned a circumstance favorable to Matthew, which Matthew himself has omitted. Luke says “he left all.” Had Matthew said this, it would have been a commendation of himself utterly unlike the evangelists. No men were ever further from “praising themselves” than they were.