Thank you for the question of the identification of Levi and Matthew, “In the Synoptic Gospels, is the tax collector Levi the same person as the Apostle Matthew?”
In order to address the identification of Levi and Matthew, I find it helpful to cite the passage and not just the verse so that one can make his/her own determination. The critical passages are as follows:
I. The Call of Levi or Matthew:
A. Matthew 9 says this, “As Jesus went on from there, he saw a man named Matthew sitting at the tax collector’s booth. “Follow me,” he told him, and Matthew got up and followed him. 10 While Jesus was having dinner at Matthew’s house, many collectors and sinners came and ate with him and his disciples. 11 When the Pharisees saw this, they asked his disciples, “Why does your teacher eat with tax collectors and sinners?” 12 On hearing this, Jesus said, “It is not the healthy who need a doctor, but the sick. 13 But go and learn what this means: ‘I desire mercy, not sacrifice.’ For I have not come to call the righteous, but sinners’” (A searchable online Bible in over 150 versions and 50 languages.) Bible citations are from the New International Versions.
B. Mark 2 says this, “13 Once again Jesus went out beside the lake. A large crowd came to him, and he began to teach them. 14 As he walked along, he saw Levi son of Alphaeus sitting at the tax collector’s booth. “Follow me,” Jesus told him, and Levi got up and followed him. 15 While Jesus was having dinner at Levi’s house, many tax collectors and sinners were eating with him and his disciples, for there were many who followed him. 16 When the teachers of the law who were Pharisees saw him eating with the sinners and tax collectors, they asked his disciples: “Why does he eat with tax collectors and sinners?” 17 On hearing this, Jesus said to them, “It is not the healthy who need a doctor, but the sick. I have not come to call the righteous, but sinners” (NIV).
C. Luke 5 says this, “27 After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth. “Follow me,” Jesus said to him, 28 and Levi got up, left everything and followed him. 29 Then Levi held a great banquet for Jesus at his house, and a large crowd of tax collectors and others were eating with them. 30 But the Pharisees and the teachers of the law who belonged to their sect complained to his disciples, “Why do you eat and drink with tax collectors and sinners?” 31 Jesus answered them, “It is not the healthy who need a doctor, but the sick. 32 I have not come to call the righteous, but sinners to repentance” (NIV).
II. The Appointing of the Twelve Disciples:
A. Matthew 10 says this, “These are the names of the twelve apostles: first, Simon (who is called Peter) and his brother Andrew; James son of Zebedee, and his brother John; 3 Philip and Bartholomew; Thomas and Matthew the tax collector; James son of Alphaeus, and Thaddaeus; 4 Simon the Zealot and Judas Iscariot, who betrayed him” (NIV)
B Mark 3 says this, “13 Jesus went up on a mountainside and called to him those he wanted, and they came to him. 14 He appointed twelve that they might be with him and that he might send them out to preach 15 and to have authority to drive out demons. 16 These are the twelve he appointed: Simon (to whom he gave the name Peter), 17 James son of Zebedee and his brother John (to them he gave the name Boanerges, which means “sons of thunder”), 18 Andrew, Philip, Bartholomew, Matthew, Thomas, James son of Alphaeus, Thaddaeus, Simon the Zealot 19 and Judas Iscariot, who betrayed him” (NIV).
E. Luke 6 says this, “12 One of those days Jesus went out to a mountainside to pray, and spent the night praying to God. 13 When morning came, he called his disciples to him and chose twelve of them, whom he also designated apostles: 14 Simon (whom he named Peter), his brother Andrew, James, John, Philip, Bartholomew, 15 Matthew, Thomas, James son of Alphaeus, Simon who was called the Zealot, 16 Judas son of James, and Judas Iscariot, who became a traitor” (NIV).
Apart from the above citations, I am not aware of any mentioning of Levi or Matthew in the New Testament.
Here are my observations of the context and the text:
A. The above citations are parallel events of the Call of Levi/Matthew and the Appointment of the Twelve Disciples. The preceding and following events are also parallel which strengths that the events are one and the same event.
B. The above citations are parallel word order and words for the Call of Levi/Matthew and the Appointment of the Twelve Disciples. The text records Jesus uses the same words, “Follow Me” in calling Levi/Matthew as well as the Pharisees’ question of why Jesus was eating with Tax Collectors and Sinners. Jesus’ response is nearly the same to the Pharisee’s question.
It is unlikely the above Call of Levi/Matthew and the Appointment of the Twelve are different events at different times. The parallelism would re-enforce that the events are the one and the same. There is nothing in the context or in the text that would indicate that they are not parallel events.
The question becomes this: Why is there a difference between Matthew’s account and Mark and Luke’s account? I suggest this for one’s consideration. Matthew is likely his birth name. He was known in Capernaum by that name since he was the chief tax collector of that area. He was a Roman representative to collect taxes. Matthew could not hide his identify for everyone knew him and his association with Jesus. In his own account, he identifies himself by his birth name and his former occupation, tax collector. He wanted the Jewish readers that he was a redeemed sinner unlike the other 11 men and now he is a follower of Jesus Christ. One also sees there is another name difference between the 12 Apostles. I will let the reader find and resolve that one.
In the Gospel of Mark and Luke, the reason for Matthew adopting a name Christian name is not to offend the Greeks and Romans. Saul of Tarsus used his Hellenistic name of Paul to win a more favorable hearing with the Greeks and Romans. Both of them do not deny their heritage or occupation. Since Matthew’s occupation was a tax collector, the collectors were hated by the Romans, known for the dishonesty. Matthew could not win a hearing with the Greeks and Romans once he was introduced as Matthew the Tax Collector. Thus because of his conversion and changed lifestyle, he was given or adopted the name, Levi. He would be able to share his testimony that God redeemed a wretched tax collector as himself and so can God redeemed them as well. It may be that as Christians that we should be calling him, the Apostle Levi since that was known in the broader Christian world rather than in Israel. That name, the Apostle Matthew, remained because that is listed as the first book of the New Testament canon.
Am I making some faulty assumption? The readers have to make their own conclusion on whether Levi is Matthew or someone else which would mean that the writers did not know who are the 12 apostles. Jesus didn’t appoint 13 apostles, but 12 apostles.
I accept the authorship of the Gospel of Matthew as Matthew himself and not a copy of the Gospel of Mark. If it was a copy and a later dating for Matthew, one would think that the copyist would use Levi, not Matthew. There would be no reason to insert Matthew’s name into the Gospel if he had a copy of the Gospel of Mark.
The call of Matthew and the listings of the 12 Apostles have some variance in details as the authors recollected or wanted to clarify the identify of the Apostles. There may be individuals who may have claimed to be the Apostle Peter or one of the apostles to gain fame or recognition since Peter, John or Judas were common names. The identity of Peter and Andrew as brothers as well as James and John set them apart.
SUMMARY: The name, Matthew, was his Jewish name, well known to the Jewish people as being the tax collector and his Christian, Levi, to the Greek-Roman people reflected his transformed life in Jesus Christ. He really should be known as the Apostle Levi, that just my opinion.
For more perspectives: