Author: Matthew, also called Levi, formerly a tax collector, later an apostle (
9:9;
Luke 5:27), as indicated by the omitted reference to him as the host of the reception in
9:10 and by the special mentioning of him as the tax collector in
10:3.
Time of Writing: Approximately A.D. 37—40, shortly after the Lord's resurrection (
28:15) and prior to the destruction of the temple (
24:2).
Place of Writing: Probably the land of Judea.
Recipients: The Jews in general, as indicated by the absence of explanations about Jewish customs and festivals (
15:2, cf.
Mark 7:2-3;
Matt. 26:17, cf.
Mark 14:12).