Matthew] The other Gospels call him 'Levi.' Matthew ('gift of Jehovah') was the name by which he was known among Christians. He may have adopted it at his call.

The receipt of custom] RV 'the place of toll.' Custom, or toll (Gk. telos), was a tax levied on goods imported or exported from one district to another, as distinguished from tribute (Gk. censos, or phoros), an annual tax on houses, lands, and persons. As customs generally went to the native government, Matthew was probably in the employ of Herod Antipas, not of the Romans. J. Lightfoot thinks that the toll was levied on vessels plying on the lake. More probably it was levied on the caravans trading between Egypt and Damascus, most of which passed through Capernaum. Follow me] St. Luke says that St. Matthew 'left all' and followed Jesus. Probably he had been a disciple for some time and expected the call.

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