Mark 2:14

(non occ.) Now this is the same publican who is named by all the Evangelists; Matthew by Matthew; simply Levi by Luke; and Levi, the son of Alphæus, by Mark; for he was the son of Alphæus. And you may find persons with two names in other parts of Scripture; as Moses' father in law is sometimes called Jethro, sometimes Raguel.

(i. 11. in Marc.) So also the same person is called Levi and Matthew; but Luke and Mark, on account of their reverence and the honour of the Evangelist, are unwilling to put the common name, while Matthew is a just accuser of himself, (Prov. 18. Vulg.) and calls himself Matthew and publican. He wishes to show to his hearers that no one who is converted should despair of his salvation, since he himself was suddenly changed from a publican into an Apostle. But he says that he was sitting at the 'teloneum,' that is, the place where the customs are looked after and administered. For 'telos' in Greek is the same as 'vectigal,' customs, in Latin.

(ubi sup.) Now to follow is to imitate, and therefore in order to imitate the poverty of Christ, in the feeling of his soul even more than in outward condition, he who used to rob his neighbour's wealth, now leaves his own. And not only did he quit the gain of the customs, but he also despised the peril, which might come from the princes of this world, because he left the accounts of the customs imperfect and unsettled. For the Lord Himself, Who externally, by human language, called Him to follow, inflamed him inwardly by divine inspiration to follow Him the moment that He called him.

The Lord passing on from thence called Matthew; wherefore there follows, And as he passed by, he saw Levi the son of Alphæus sitting, &c. For he sat at the receipt of custom, either, as is often done, exacting from some, or making up accounts, (λογοπραγῶν apud Theo.) or doing some actions of that sort, which publicans are wont to do in their abodes, yea this man, who was raised on high from this state of life that he might leave all things and follow Christ. Wherefore it goes on, And he saith to him, Follow me, &c. But he who used to plot against others becomes so benevolent, that he invites many persons to eat with him. Wherefore it goes on; And it came to pass, that as Jesus sat at meat in his house.

Thus then Levi, which means Appointed, followed from the custom-house of human affairs, the Word, Who says, He who doth not quit all that he has, cannot be my disciple.