Ralph Martin's conclusion is that "Papias' tradition can at best relate only to a collection of material later used in the composition of the entire Gospel."  Not until the eighteenth century did the question of authorship become an issue.
More recently, since Matthew does rely heavily on Mark's Gospel (see "Date and Location of Composition" below), some scholars have discarded the idea that the author was one of the twelve apostles.
 Matthew is also called Levi (Mark ; Luke ), and was the son of Alphaeus (Luke ).
He was a tax collector (), probably stationed on a main trade route near Capernaum where he would have collected tolls for Herod Antipas from commercial traffic.
 Additionally, being a tax collector might better qualify Matthew for his role as an official recorder of the life and actions of Christ.
What was Papias referring to when he stated that Matthew wrote in the Hebrew dialect?
Some have understood this not as a reference to the Hebrew as we have in the Old Testament, but instead the Syro-Chaldaic,  or Aramaic.
On the other hand, most scholars insist that Matthew was originally written in Greek because many parts of the Gospel are extremely (if not identically) similar to Mark's, which was indubitably written in Greek.Others have also concluded that Matthew wrote two Gospels-one in a Palestinian language and the other in Greek. After the resurrection there is no other mention of him in the New Testament.According to the resources available to us, Papias (the Bishop of Hieropolis in Phrygia ca.AD 130) was the first to associate the apostle Matthew with this document.Eusebius, the early church historian, records Papias' account: "Matthew collected the oracles () in the Hebrew language, and each interpreted them as best he could."  This quote also introduces some problems.