In the New Testament
Matthew in a painted miniature from a volume of Armenian Gospels dated 1609, held by the Bodleian Library
Among the early followers and apostles of Jesus, Matthew is mentioned in Matthew 9:9 and Matthew 10:3 as a publican (KJV) or tax collector (NIV) who, while sitting at the "receipt of custom" in Capernaum, was called to follow Jesus. He is also listed among the twelve, but without identification of his background, in Mark 3:18, Luke 6:15 and Acts 1:13. In passages parallel to Matthew 9:9, both Mark 2:14 and Luke 5:27 describe Jesus' calling of the tax collector Levi, the son of Alphaeus, but Mark and Luke never explicitly equate this Levi with the Matthew named as one of the twelve.