Luke 5:27

And after these things he went forth, and beheld a publican, named Levi, sitting at the place of toll, and said unto him, Follow me. And he forsook all, and rose up and followed him.

Levi ...

This son of Alphaeus was a Hebrew with two names, a common thing in Galilee at that time. Mark and Luke speak of him as Levi, but Matthew himself used the name that has been loved throughout the Christian era.[1]

The speculation that Jesus gave Levi the name "Matthew," meaning "gift of God," is not unreasonable; for Jesus also gave Simon the name "Peter."

Publican ... is a word applied to tax collectors; and, in Palestine at that time, the occupation itself was hated by the Jews. They particularly despised any of their own race who consented to such work for Roman usurpers. John the Baptist implied that the work of a tax collector was not in itself evil (Luke 3:13); but there is little doubt that the vast majority of holders of such an office enriched themselves through extortion and oppression. There is no hint that Matthew was like them.

Implicit in Jesus' call of such a social outcast was his purpose of redeeming all men. Jesus did not look upon outward appearances but at the genuine character of men. Never did the genius of the Son of God show more clearly than here. Matthew was a "gift of God" indeed to the Christian faith. His scholarly knowledge of the Old Testament, his intimate understanding of the Pharisees and Sadducees, and his ability to penetrate the sham of the religious hierarchy of that era fully endowed him with unique gifts which enabled the writing of the first Gospel. The integrity and sincerity of this great apostle were quickly evidenced by the dinner which he gave in honor of the Lord and for the purpose of introducing others to the Master.

He forsook all ... and followed ... Just as Luke passed over without mention the prior contact of Simon, James, and John with Jesus, the assumption that he did the same thing here is justified. The amazing restraint of all the sacred writers regarding themselves is apparent; and there is a remarkable sameness in the three synoptic accounts of the calling of Matthew.