Levi was also called Matthew (see Matthew 9:9–10). Certain people are known by two names in the New Testament (for example, Simon is also called Peter; Saul is also called Paul; Judas son of James is also called Thaddaeus, see study note on Mark 3:18).
This type of tax collector (Greek telōnēs) collected sales taxes, customs, and road tolls, unlike those who collected the poll tax (12:14). Other Jews disliked local tax collectors like Levi because they often charged the public more than they owed (Luke 19:8). As agents of the Romans, the Jews considered them to be traitors. Jesus invited Levi, a tax collector, to follow him, joining Peter, Andrew, James, and John (Mark 1:16–20).