Matthew, one of Jesus disciples, is probably to be identified with Levi, a tax collector (publican) mentioned by Mark and Luke. In the Gospel according to Matthew, it is said that Matthew was seated in the custom-house when Jesus bade him, Follow me. When Jesus called him, he at once left everything, followed the Master, and later gave a dinner for him. Mark and Luke also note that Levi was a tax collector. In all three accounts, Jesus is severely criticized for eating at the same table with tax collectors and other disreputable persons.