Matthew, Levi or Zacchaeus? Find the Right Bible Answer
If you mean the tax collector who was called to follow Jesus and became one of the Twelve, the answer is Matthew. Mark and Luke tell the closely parallel call story using the name Levi.
If you mean the short or chief tax collector who climbed a tree in Jericho, the answer is Zacchaeus. The Bible also includes an unnamed tax collector in Jesus’ Luke 18 parable.
Matthew, listed among the Twelve.
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Levi in Mark 2 and Luke 5.
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Zacchaeus in Luke 19.
Zacchaeus, not Matthew.
Unnamed in Luke 18.
Which tax collector are you trying to identify?
Matthew is the member of the Twelve identified as a tax collector. Mark and Luke use Levi in the parallel call account.
Zacchaeus was a wealthy chief tax collector in Jericho who climbed a sycamore tree to see Jesus.
The tax collector in the Pharisee-and-tax-collector parable is not named in Luke 18.
One question, different correct answers
| If the clue says… | Answer | Why | Main passage |
|---|---|---|---|
| Tax collector who followed Jesus | Matthew / Levi in parallel accounts | Called from a customs post; Matthew is among the Twelve. | Matthew 9:9; Mark 2:14; Luke 5:27 |
| Tax collector disciple / apostle | Matthew | Matthew 10:3 calls him “Matthew the tax collector” among the Twelve. | Matthew 10:2–4 |
| Levi the tax collector | Levi, son of Alphaeus | Mark names Levi; Luke also names Levi in the parallel call. | Mark 2:14; Luke 5:27–32 |
| Short tax collector | Zacchaeus | He could not see over the crowd because of his short stature. | Luke 19:1–10 |
| Chief tax collector | Zacchaeus | Luke explicitly gives him the title chief tax collector. | Luke 19:2 |
| Tax collector in the Pharisee parable | Unnamed | Jesus does not give the man a personal name. | Luke 18:9–14 |
| Tax collector in the Old Testament | No direct Matthew/Zacchaeus-style named equivalent | Taxes and royal levies appear, but the Gospel-era role belongs to a later setting. | 1 Kings 4; 2 Kings 23:35 |
Who was the tax collector that followed Jesus?
Matthew is the clearest answer when the question asks for the tax collector who became one of Jesus’ twelve apostles. Matthew 9:9 places a man named Matthew at a customs post when Jesus calls him, and Matthew 10:3 later includes “Matthew the tax collector” in the list of the Twelve.
Why do Mark and Luke call the tax collector Levi?
Mark 2:14 names Levi, son of Alphaeus, at the customs post. Luke 5:27 names Levi and says he left everything, rose and followed Jesus. These scenes closely parallel Matthew 9:9–13, which is why Christian tradition commonly identifies Levi and Matthew as the same man.
Name used: Matthew. He is at the customs post when Jesus calls him to follow.
Name used: Levi, son of Alphaeus. He rises from the customs post and follows.
Name used: Levi. Luke emphasizes that he leaves everything behind and follows.
Was Matthew really a tax collector?
Yes. The strongest direct identification is not merely the customs-post scene: Matthew 10:3 explicitly lists Matthew the tax collector among the twelve apostles. That makes “Matthew” the direct answer to the user query about the tax-collector disciple.
Who was the short tax collector and chief tax collector?
Zacchaeus answers both clues. Luke 19 introduces him in Jericho as a wealthy chief tax collector. The same story says he was short and could not see Jesus over the crowd, so he ran ahead and climbed a sycamore tree.
Chief tax collector.
Luke 19:2Jericho.
Luke 19:1Short stature; climbed a sycamore tree.
Luke 19:3–4What changed after Zacchaeus met Jesus?
Zacchaeus responded with concrete financial commitments: he announced generous giving to the poor and promised fourfold repayment where he had extorted anyone. Jesus then declared that salvation had come to his house. The story connects repentance with visible action involving money and justice.
Who was the tax collector in the Pharisee and tax collector parable?
He is unnamed. Luke 18:9–14 contrasts a Pharisee who is confident in his own righteousness with a tax collector who stands at a distance and asks God for mercy.
The point is not that the profession itself makes the tax collector righteous. Jesus’ contrast targets self-exaltation and contempt on one side, and humble dependence on God’s mercy on the other.
Who were the tax collectors in the New Testament?
The New Testament does not use “the tax collector” for one single person. The Synoptic Gospels repeatedly mention tax collectors as individuals and as a social group.
| Person/group | What the text says | Why readers remember it |
|---|---|---|
| Matthew | Called from the customs post; listed among the Twelve as a tax collector. | The disciple/apostle answer. |
| Levi | Named at the customs post in Mark and Luke; follows Jesus. | Parallel account behind the Matthew–Levi question. |
| Zacchaeus | Wealthy chief tax collector in Jericho; short in stature. | Tree, chief-collector and restitution story. |
| Unnamed Luke 18 collector | Prays humbly in Jesus’ parable. | Example of humility rather than self-exaltation. |
| Tax collectors with John | Ask what repentance requires; told not to collect more than prescribed. | Direct ethical instruction about collection. |
| Tax collectors around Jesus | They draw near, eat with Jesus and become a focus of criticism. | Shows the Gospel theme of welcome, repentance and mercy. |
Who was the tax collector in the Old Testament?
There is no clear named Old Testament counterpart to Matthew or Zacchaeus serving in the Roman-era customs/tax-collector role seen in the Gospels. The Old Testament certainly contains taxation, tribute, royal levies and revenue administration, but the political system and job labels are different.
Solomon had twelve district governors who supplied provisions for the king and royal household, each responsible for one month. These are royal administrators, not named as New Testament-style tax collectors.
Jehoiakim taxed the land and exacted silver and gold from the people proportionately to pay Pharaoh Neco’s demand. The passage describes taxation without giving a Matthew/Zacchaeus-type collector figure.
Key tax collector Bible verses and what each one answers
Use this for the tax collector named Matthew and Jesus’ meal with tax collectors and sinners.
Use this when the question asks which apostle or disciple was a tax collector.
Names Levi son of Alphaeus at the customs post and records Jesus calling him.
Names Levi and emphasizes leaving everything behind, following Jesus and hosting a banquet.
Use this for the Pharisee and the tax collector, humility and mercy.
Use this for the short, wealthy chief tax collector in Jericho and restitution.
John the Baptist tells tax collectors not to take more than the amount prescribed.
Jesus contrasts religious leaders’ refusal with tax collectors who believed John’s message.
Tax collectors and sinners draw near to hear Jesus, leading Pharisees and scribes to complain.
What did a tax collector do in Bible times?
In the Gospel setting, tax collectors handled taxes, customs charges or tolls within Roman or client-ruler systems. A customs post could collect duties connected with goods and traffic. The Mark 2 note explains that collectors could profit above the fixed amount owed, creating strong opportunities for abuse and helping explain their poor social reputation.
Matthew/Levi is pictured at a customs post rather than a modern property-tax counter.
The role operated within the political economy of Roman-era Palestine and local rulers under Roman power.
That structure made exploitation possible, but the Bible does not prove every collector committed the same wrongdoing.
Why were tax collectors disliked in the New Testament?
The Gospels reflect a strong social stigma around tax collectors. They were linked with ruling authorities and a revenue system vulnerable to overcollection. Mark’s notes describe customs officials as socially disgraced, and Gospel scenes repeatedly pair “tax collectors and sinners” in the language of Jesus’ critics.
What did the Bible tell tax collectors to change?
Luke 3 gives the clearest direct instruction: when tax collectors ask John the Baptist what they should do, he tells them not to collect more than the prescribed amount. The occupation is not treated as an excuse for exploitation.
Luke 19 then gives a personal example in Zacchaeus: his response to Jesus includes generosity and a promise of fourfold repayment for anything extorted. Matthew’s call emphasizes leaving the customs-post life to follow Jesus.
Repentance changes how money is collected: no taking beyond what is authorized.
Repentance becomes visible through generosity and restitution where financial wrong occurred.
Common mistakes about the Bible’s tax collectors
Read the Bible passages behind each answer
The article explains the distinctions first; use these links when you want the full passage and its surrounding context.
Who Was the Tax Collector in the Bible? FAQs
Who was the tax collector in the Bible that followed Jesus?
In Matthew’s Gospel, Matthew is the tax collector whom Jesus calls from the customs post, and Matthew 10:3 lists him among the Twelve as Matthew the tax collector. Mark 2:14 and Luke 5:27 tell the closely parallel call story using the name Levi. Christian tradition commonly identifies Matthew and Levi as the same person, although no verse explicitly says Levi is Matthew.
Which disciple in the Bible was a tax collector?
Matthew was the tax collector listed among Jesus’ twelve apostles. Matthew 9:9 describes his call from the customs post, and Matthew 10:3 explicitly identifies Matthew the tax collector among the Twelve.
Who was Matthew the tax collector in the Bible?
Matthew was a tax collector called by Jesus and later listed among the Twelve. His call appears in Matthew 9:9–13. The Bible directly identifies his former occupation but gives relatively little additional biography about him.
Who was Levi the tax collector in the Bible?
Mark 2:14 calls him Levi son of Alphaeus, and Luke 5:27 calls him Levi. In both passages Jesus calls him from a customs post and he follows. Because Matthew 9 presents a closely parallel call using the name Matthew, Christian tradition commonly identifies Levi with Matthew, while the texts themselves use different names.
Who was the short tax collector in the Bible?
Zacchaeus was the short tax collector. Luke 19 says he was a wealthy chief tax collector in Jericho and was unable to see Jesus because of his short stature, so he climbed a sycamore tree.
Who was the chief tax collector in the Bible?
Zacchaeus is the person explicitly called a chief tax collector in Luke 19:2. Matthew is called a tax collector but is not given the title chief tax collector.
What Bible verse says Matthew was a tax collector?
Matthew 9:9 shows Matthew at the customs post when Jesus calls him, and Matthew 10:3 explicitly lists Matthew the tax collector among the twelve apostles. Mark 2:14 and Luke 5:27 provide parallel call accounts using the name Levi.
Who was the tax collector in the Pharisee and tax collector parable?
The tax collector in Luke 18:9–14 is unnamed. The parable does not identify him as Matthew, Levi or Zacchaeus. Jesus uses the contrast to teach against self-righteousness and to emphasize humble appeal for God’s mercy.
Who was the tax collector in the New Testament?
The New Testament contains several tax collectors. Matthew is the tax collector among the Twelve, Zacchaeus is the wealthy chief tax collector in Jericho, Levi is named in parallel call accounts, and several passages describe unnamed tax collectors as individuals or groups.
Who was the tax collector in the Old Testament?
The Old Testament contains taxes, tribute, royal levies and officials who supplied kings, but it does not present a named tax collector equivalent to Matthew or Zacchaeus in the later Roman-era Gospel setting. For example, 1 Kings 4 describes district governors supplying Solomon’s household, and 2 Kings 23:35 describes Jehoiakim taxing the land.