In the Bible, what was Matthew's occupation before he became an apostle?

Matthew worked as a tax collector before becoming one of Jesus’s apostles. The Gospel of Matthew describes Jesus calling him while he was sitting at the tax office, or “receipt of custom,” in Capernaum.

Tax collectors occupied an unpopular position in first-century Judea. They collected revenue for the Roman authorities and were often associated with exploitation, collaboration with an occupying power, and ritual or social impurity. Matthew’s calling therefore carries a strong theme of transformation: Jesus invites someone viewed with suspicion to become a disciple.

The Gospel of Matthew names the man Matthew, while the parallel accounts in Mark and Luke describe Jesus calling a tax collector named Levi. Christian tradition generally identifies Matthew and Levi as the same person, although the texts do not explain the name difference directly. This is the main detail that can confuse readers answering the question.

Matthew is listed among the Twelve Apostles and is traditionally regarded as the author of the Gospel of Matthew. Christian tradition also honors him as one of the four Evangelists. His former occupation is why Saint Matthew is especially associated with tax collectors, accountants, bankers, and other financial professions.