John Mark
Mark 2:14BSB·traditional attribution

As He was walking along, He saw Levi son of Alphaeus sitting at the tax booth. “Follow Me,” He told him, and Levi got up and followed Him.

Matthew Henry Presbyterian

Here is, I. Christ preaching by the sea-side (Mar 2:13), whither he went for room, because he found, upon second trial, no house or street large enough to contain his auditory; but upon the strand there might come as many as would. It should seem by this, that our Lord Jesus had a strong voice, and could and did speak loud; for wisdom crieth without in the places of concourse.

Commenting on Mark 2:13-17

John Gill Reformed Baptist

And it came to pass, that as Jesus sat at meat in his house,.... In the house of Levi; not in the custom house, or toll booth, for that he left; but in his house in the city of Capernaum, where he had him, and made an entertainment for him, in token of gratitude, for the high favour bestowed on him: many publicans and sinners...

Albert Barnes Presbyterian

Verse 14. Levi the son of Alpheus. The same, undoubtedly, as Matthew the writer of the Gospel. It was not uncommon among the Jews to have two names. The receipt of custom. . (l) "And as" (1) "sitting at" or, "at the place where the custom was received"