Matthew, also called Levi, was the son of Alphaeus and brother of James The Less (or Younger) another of the 12 Disciples. It’s unknown if he or Jesus changed his name from Levi to Matthew but his new name was a shortening of the name Mattathias, which means “gift of Yahweh,” or simply “the gift of God. Presumably born in Galilee, Matthew was working in Capernaum on behalf of the Roman Empire before the call to follow Jesus came.
As Jesus went on from there, he saw a man named Matthew sitting at the tax collector’s booth. “Follow me,” he told him, and Matthew got up and followed him. Matthew 9:9
Matthew was a Tax Collector…more specifically a Customs Official. He sat in a booth collecting duties on imported goods being brought to Capernaum by farmers, merchants and caravans.
“Capernaum was one of those cities where they had established a customs for those coming from the area of the north down through the valley and in the Golan and around the Sea of Galilee, catching them there as they were bringing their goods and charging custom.” Pastor and Author Chuck Smith.