In contrast, the Pharisees and scribes, who had listened to John's testimony and observed the miracles of Christ, chose not to become His disciples. This illustrates that those sinners who acknowledge their wrongdoing and genuinely desire repentance are often closer to the Kingdom of Heaven than those who boast of their self-perceived righteousness. The Evangelist Matthew refers to the tax collector who responded to Jesus’ call as Matthew (Matthew 9:9), while the Evangelist Mark, as noted by Luke, calls him Levi and mentions that he was the son of Alphaeus. However, there is no conflict here, as all three Evangelists are referencing the same individual. The uniformity in their accounts confirms this, with each detailing the same event. They all agree that the calling of the tax collector followed the miraculous healing of the paralytic. Since there is no basis to suggest that Jesus summoned two tax collectors after healing the paralytic, it is reasonable to conclude that the same tax collector is being referred to, albeit by different names. The distinction arises from the Jewish tradition of individuals having multiple names. Luke and Mark refer to the tax collector as Levi, likely a name commonly used by those who interacted with him in his role. Conversely, Matthew identifies himself as Matthew, a name likely used by those close to him, distinct from his publican identity. Additionally, the names Matthew and Levi are both used by Mark and Luke when listing the twelve Apostles chosen later. Furthermore, all three Evangelists recount in a consistent manner the subsequent invitation extended by Jesus and His disciples to the tax collector's home (cf. Matthew 9:8-17; Mark 2:12-22; Luke 5:26-39).