Matthew, meaning “gift of the Lord,” was the other name of Levi (9:9), the tax collector who left everything to follow Christ (Luke 5:27, 28). Matthew was one of the 12 apostles (10:3; Mark 3:18; Luke 6:15; Acts 1:13). In his own list of the 12, he explicitly calls himself a “tax collector” (10:3). Nowhere else in Scripture is the name Matthew associated with “tax collector”; the other evangelists always employ his former name, Levi, when speaking of his sinful past. This is evidence of humility on Matthew’s part. As with the other 3 gospels, this work is known by the name of its author.