Levi Was Matthew.

 In Mark chapter 2, Levi is a tax collector, son of Alphaeus, whom Jesus calls to be his disciple. Levi is also known as Matthew, the author of the Gospel of Matthew. Jesus's decision to call a tax collector, someone often viewed as a sinner and a traitor to his people, was controversial. This event is also recorded in Matthew 9:9-13 and Luke 5:27-32.