Matthew is mentioned in Matthew 9:9[4] and Matthew 10:3 as a tax collector (in the NIV) who, while sitting at the "receipt of custom" in Capernaum, was called to follow Jesus. He is also listed among the Twelve Disciples, but without identification of his background, in Mark 3:18, Luke 6:15 and Acts 1:13. In passages parallel to Matthew 9:9, both Mark 2:1 and Luke 5:27 describe Jesus's calling of the tax collector Levi, the son of Alphaeus. However, they do not explicitly associate it with the name Matthew.
–Wikipedia