Albert Barnes Commentary Mark 2:14

"And as he passed by, he saw Levi the [son] of Alphaeus sitting at the place of toll, and he saith unto him, Follow me. And he arose and followed him." — Mark 2:14 (ASV)

Levi the son of Alpheus. The same, undoubtedly, as Matthew the writer of the Gospel. It was not uncommon among the Jews to have two names.

The receipt of custom. See Barnes, Matthew 9:9.