Matthew the Tax Collector
Levi was a custom-house official. The Talmud distinguishes between the tax collector and the custom house official. The Gabbai collected the regular real estate and income taxes and the poll tax; the Mockhes, the duty on imports, exports, toll on roads, bridges, the harbor, the town tax, and a great multiplicity of other variable taxes on an unlimited variety of things, admitting of much abuse and graft. The very word Mockhes was associated with the idea -of oppression and injustice. The taxes in Judea were levied by publicans, who were Jews, and therefore hated the more as direct officials of the heathen Roman power. Levi occupied the detestable position of a publican of the worst type --a little Mockhes, who himself stood in the Roman custom-house on the highway connecting Damascus and Ptolemais, and by the sea where all boats plied between the domains of Antipas and Philip. The name "publican," which applied to these officials, is derived from the :Latin word publicanus a man who did public duty. The Jews detested these publicans not only on account of their frequent abuses and tyrannical spirit, but because the very taxes they were forced to collect by the Roman government were a badge of servitude and a constant reminder that God had forsaken His people and land in spite of the Messianic hope, founded on many promises of the ancient prophets. The publicans were classed by the people with harlots, usurers, gamblers, thieves, and dishonest herdsmen, who lived hard, lawless lives. They were just "licensed robbers" and "beasts in human shape."