One of the Twelve (Mark 3: 18) whose call to follow Jesus came to him while he sat in his tax office (Matt. 9: 9). In the parallel narrative in Mark (2: 14) the tax official's name is Levi—perhaps a second name for the same person—though, if the disciples were intended to correspond to the tribes of Israel (Luke 22: 30), then on some reckonings there are thirteen tribes (Ephraim and Manasseh, sons of Joseph, counting as one each) and thirteen apostles (counting Levi and Matthew as two persons). As a tax collector, Matthew was collaborating with the occupying power.