Mark 2:14

He saw. See on Luke 5:27.

Levi. Luke also uses this name (ch. 5:27), but Matthew in the same story prefers the name Matthew (ch. 9:9). That the two names refer to the same man is indicated further by the fact that Matthew also is called “the publican [taxgatherer]” (ch. 10:3), and by the fact that in their lists of the Twelve, the other Gospels have Matthew and not Levi (Mark 3:18; Luke 6:15; cf. Acts 1:13). It was common for Jews to have more than one name, as Simon Peter and John Mark. See on Mark 3:14.

The son of Alphæus. Some have thought to identify “Levi the son of Alphaeus” with “James the son of Alphaeus” (ch. 3:18). However, in view of the evidence given above for the identity of Levi with Matthew, it appears certain that Levi and James were different men; whether they were brothers it is impossible to say (see on ch. 3:18).

The receipt of custom. That is, the tax office. It apparently was “by the sea side” (v. 13), and was probably an office at which Herod Antipas collected revenue from caravans and travelers passing along the main highway from Damascus and the East to Ptolemais (Accho) on the Mediterranean (see on Isa. 9:1), or over the Lake of Galilee from the territory of Herod Philip. As to the strategic, commercial location of Capernaum see on Matt. 4:13 and Luke 4:31.

In popular opinion tax collectors were considered disreputable. Not only were they frequently agents of Roman oppression, they also were often extortioners on their own account, who made use of their official power to oppress and defraud the people. They were hated and despised by all, as social and religious outcasts. See p. 66; see on Luke 3:12.

Follow me. The usual language Christ used in extending His invitation to discipleship (see Matt. 4:19; John 1:43). Called upon to make the great decision of his life on a moment’s notice, Matthew was ready; such a decision would presuppose his having had previous contact with Jesus. In his heart there must have been already a longing to follow Him. But since he knew full well the attitude of the rabbis toward tax collectors, it doubtless did not occur to him that this great Rabbi would condescend to have him among His disciples. Luke (ch. 5:28) adds that Matthew “left all” in order to follow Jesus; he left a profitable business to serve without pay.