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.

Approximately A.D. 37—40, shortly after the Lord's resurrection (28:15) and prior to the destruction of the temple (24:2).

Probably the land of Judea.

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).