Who was called from the receipt of custom?

Matthew: “A man named Matthew” (ix, 9).

Luke: “A publican named Levi” (v, 27).

Orthodox scholars claim that Matthew and Levi are the same person. Dr. Hooykaas does not believe that they are the same, and does not believe that any one of the Apostles was called from the receipt of custom. He says: “It is in reality very unlikely that Levi and Matthew are the same man, or that one of the Twelve was a tax-gatherer” (Bible for Learners, vol. iii, p. 201).