Mark 2:14

And it came to pass, that as Jesus sat at meat in his house,.... In the house of Levi; not in the custom house, or toll booth, for that he left; but in his house in the city of Capernaum, where he had…

Levi, the son of Alpheus - The same, undoubtedly, as “Matthew,” the writer of the gospel which bears his name. It was not uncommon among the Jews to have two names. The receipt of custom - See the…

Levi - The same as Matthew; he appears to have been a Jew, though employed in the odious office of a tax-gatherer. For an account of his call, see his Gospel, Mat 9:9, etc.

Here is,

I. Christ preaching by the sea-side (Mar 2:13), whither he went for room, because he found, upon second trial, no house or street large enough to contain his auditory; but upon the strand…

Levi This was probably the name by which he was known to his Jewish brethren. He may have changed his name after and in memory of his call, so that he who had before been known by the name of Levi,…