And as he passed by, he saw Levi the son of Alphaeus sitting at the tax office, and he says to him, “Follow me.” And he got up and followed him. Bible

“Levi.” This is another name for the Apostle Matthew. The calling of Matthew is recorded in Matthew 9:9-13; Mark 2:14-17; and Luke 5:27-32.

“sitting at the tax office.” We know from Roman records that tax collectors checked what the fishermen had caught as they brought in their boats, so it makes sense that the tax office was very close to the shore of the Sea of Galilee. So Jesus was walking by the Sea of Galilee (v. 13) and stopped at the tax office to call Matthew.

Commentary for: Mark 2:14