{At the place of toll} (epi to tel(936e)ion). 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.
"{Called Matthew}" (Maththaion legomenon) and in  10:3  Matthew
the publican is named as one of the Twelve Apostles. Mark ( Mr
2:14 ) and Luke ( Lu 5:27 ) call this man Levi. He had two names
as was common, Matthew Levi. The publicans (	el(936e)ai) get their
name in English from the Latin _publicanus_ (a man who did public
duty), not a very accurate designation. They were detested
because they practised graft. Even Gabinius the proconsul of
Syria was accused by Cicero of relieving Syrians and Jews of
legitimate taxes for graft. He ordered some of the tax-officers
removed. Already Jesus had spoken of the publican ( 5:46 ) in a
way that shows the public disfavour in which they were held.