1. Some mss use the name James instead of Levi (ie Vulgate)

1. Son of Alphaeus is noted

1. Name of "Matthew" is used

1. Name of "Levi" is used

Issues

1. Jesus passing by:  Matthew and Luke, immediately after the healing of the paralytic;  Mark, immediately after the teaching by the seaside, which comes between the healing of the paralytic and the call of Matthew (Mk 2:13)
2. The name Matthew or Levi:  
   1. Modestly so called by himself. The other evangelists call him by his more honourable name, Levi. - John Wesley's Notes
   2. We are satisfied that Levi is called Matthew; for the narratives which describe the calls are almost verbatim, and they agree chronologically, being placed by all three Evangelists between the healing of the paralytic and the feast where Jesus ate with publicans. - Fourfold Gospel
   3.  The same, undoubtedly, as Matthew the writer of the Gospel. - Albert Barnes New Testament Commentary
   4.  Many in that day had two names; as, for example, Lebbaeus, who was called Thaddaeus; Silas, who was called Sylvanus; John, who was called Mark; etc. Moreover, it was then common to change the name; as is shown by the cases of Simon, who became Peter; Joseph, who became Barnabas; Saul, who became Paul, etc.... Nathanael was also known as Bartholomew.  - Fourfold Gospel
   5. Generally supposed to be the same who wrote this history of our blessed Lord. Mathai signifies a gift in Syriac; probably so named by his parents as implying a gift from God. - Adam Clarke's Commentary
   6. Comparison of the Lists of the disciples in Matthew 10:2-4 with Mark 3:16-19 and Luke 6:14-16 shows that the gospel tradition has not preserved a uniform list of names.  - Interpreter's Commentary on the Bible, Matthew by Howard Clark Kee
   7. Table Showing List of Apostles (KJV) for Comparison
       

   Matthew 10:2-4:   Simon / Peter Andrew James son of Zebedee John, brother of James Philip Bartholomew Thomas Matthew James son of Alphaeus Lebbaeus / Thaddaeus Simon the Canaanite Judas Iscariot

   Mark 3:16-19:  Simon / Peter James son of Zebedee John, brother of James Andrew Philip Bartholomew Matthew Thomas James son of Alphaeus Thaddaeus Simon the Canaanite Judas Iscariot

   Luke 6:14-16:  Simon / Peter Andrew James John Philip Bartholomew Matthew Thomas James son of Alphaeus Simon / Zelotes Judas brother of James Judas Iscariot

   7. The identification of this apostle is difficult.  He does not appear on any of the official lists of the 12.  Identified here as the son of Alphaeus (lit. "the one belonging to Alphaeus"), he may be related to, or the same as, "James the son of Alphaeus." ... Were Levi and James brothers?  Are they supposed to be the same?  Are Matthew and Levi the same?  Are all 3 the same? ... That there is considerable confusion in the manuscripts where these names occur shows that it has been a problem from the earliest times. - Interpreter's Commentary on the Bible, Mark by Lindsey P. Pherigo

   8. If the Alpheus mentioned here was the same Alpheus as in Matthew 10:3, then Matthew was the cousin of Jesus, being brother of James the Less.  - D.D. Whedon Commentary on Mark

3. Son of Alphaeus and Relationship to James the Younger:  

   1. Mark involves us in another difficulty by calling Levi the son of Alphaeus; for a man named Alphaeus was the father of James the younger (Mt 10:3). It is not likely, however, that Matthew and James were brothers, for Alphaeus was a very common Jewish name, and brothers are usually mentioned in pairs in the apostolic lists, and these two are not so mentioned. Pool takes the extreme view here, contending that James, Matthew, Thaddaeus, and Simon Zelotes were four brethren. -Fourfold Gospel
   2. Mark alone tells us (Mr 2:14) that he was "the son of Alphaeus"--the same, probably, with the father of James the Less. - Jamieson-Faucett-Brown Commentary
4. Receipt of Custom: 
   1. An unlikely specimen was Levi (Matthew), son of Alpheus, sitting at the toll-gate (telônion) on the Great West Road from Damascus to the Mediterranean. He was a publican (telônês) who collected toll for Herod Antipas. - Robertson's New Testament Word Pictures (notes on Matthew)
   2.  The tax-office or custom-house of Capernaum placed here to collect taxes from the boats going across the lake outside of Herod's territory or from people going from Damascus to the coast, a regular caravan route.  - Robertson's New Testament Word Pictures (notes on Mark)
   3. Being in this case by the seaside, it might be the ferry tax for the transit of persons and goods across the lake, which he collected. - Jamieson-Faucett-Brown Commentary
   4.  He was sitting in one place “at the receipt of custom”; but he was now to go about with his Lord doing good.  - Spurgeon's Devotional Commentary
   5. The number of our Lord's apostles not being filled up, what a strange election and choice he makes; Matthew, a grinding publican is the man. - William Burkitt's Notes
   6. The publicans, the collectors of these dues, were far from being popular men;  they were ranked as robbers, brigands, ruffians, murderers and reprobate, whose evidence in courts of law was invalid and whose money could not be accepted as alms.  To register his protest against such an attitude of intolerance and aloofness, Jesus called one of this class to his inner circle.  - Abingdon Bible Commentary on Mark, J. Newton Davies   
5. The Call of Jesus: 
   1. The challenge of Jesus was sudden and sharp, but Levi (Matthew) was ready to respond at once. - Robertson's New Testament Word Pictures
   2. Such is the freeness of God's grace, that it chooses, and such is the efficacy of it, that it overpowers and brings in, the worst of sinners unto God; Matthew, a publican; Zaccheus, an extortioner; Manasseh, a murderer; Paul, a persecuter; all these are brought home to God by the power of converting grave. - William Burkitt's Notes.
   3. His call illustrates the grace of the Lord in choosing a despised tax-collector to be an apostle, but also the wisdom of the Lord, for Levi probably knew both Aramaic and Greek, and "the only thing he took with him out of is old occupation was his pen and ink" (Alexander Whyte). - C.E. Graham Swift, New Bible Commentary (1954 ed.)
6. The Response of Matthew:   
   1. Such obedience was not, of course, performed in ignorance; it indicates that Matthew was already a disciple, as were the four fisherman when they also received a like call. Matthew was now called to become a personal attendant of Jesus, preparatory to being chosen an apostle. Nor are we to conclude from the abruptness of his movements that he went off without settling accounts with the head of his office. - Fourfold Gospel
   2. How blessed it is to be obedient to the first call of Christ-how much happiness and glory are lost by delays, though conversion at last may have taken place!   - Adam Clarke's Commentary
   3.  Some abandoned men are called by the grace of Christ; and when he speaks to their hearts, they will immediately follow him.   - Family Bible Notes
   4.  He left it, and though we find the disciples, who were fishers, occasionally fishing again afterwards, we never more find Matthew at his sinful gain.  - Matthew Henry's Concise Commentary
   5. Like Peter, Andrew, James and John, he was called from his business, and left at once. Like them, he was probably a disciple of John, and before this a disciple of Jesus, but now called to apostleship. - People's New Testament Commentary
   6.  Two words sufficed for his conversion and obedience: “Follow me.” They are very full and pregnant words. Like the palsied man, he did precisely what he was told to do: “He arose, and followed him.”   - Spurgeon's Devotional Commentary
   7.  When the inward call of the Spirit accompanies the outward call of the word, the soul readily complies, and presently yields obedience to the voice of God.  - William Burkitt's Notes
   8.  The Church is a company of sinners who are repentant through the grace of Christ, who banquet with him to the great offence of the proud and envious people of the world. - 1599 Geneva Bible Notes
   9.  It was a wonder of Christ's grace, that he would call a publican to be his disciple and follower. It was a wonder of his grace, that the call was made so effectual. It was a wonder of his grace, that he came to call sinners to repentance, and to assure them of pardon. - Matthew Henry's Concise Commentary
   10. The committment of Levi is heightened;  Luke tells us that he left everything.  This seems out of harmony with the rest of the story, for if Levi left everything how could he make a great feast in his house? - Interpreter's Commentary on the Bible, Luke, by William Baird