The authorship of the Gospel of Matthew is traditionally attributed to Matthew one of Jesus's twelve apostles, although modern scholars often treat the author's identity as anonymous, dating the text to the late first century AD.

Lack of Direct Attribution: The Gospel itself does not explicitly name its author. The title "According to Matthew" was added to the manuscript traditions later and may not reflect the identity of the original author.

Writing Style and Language: The Gospel of Matthew is written in Greek, and its style, structure, and vocabulary indicate a sophisticated level of education and fluency in Greek, which seems unlikely for a Galilean Jew of Matthew's background, especially one whose primary occupation was tax collection, not scholarly or literary endeavors.

Use of Sources: Modern scholars note that the author of Matthew relied heavily on the Gospel of Mark (considered to be the earliest written Gospel) and a hypothetical source known as "Q" (from the German "Quelle," meaning "source"), which is believed to contain shared material found in both Matthew and Luke but not in Mark. This reliance on earlier texts suggests that the author was compiling and interpreting existing traditions about Jesus rather than providing a firsthand account.

Historical and Theological Context: Analysis of the Gospel's content reveals a deep understanding of Jewish customs, law, and scripture, combined with a need to address a community that was grappling with its identity in relation to Judaism and the wider Roman world. The text is dated by most scholars to the late first century AD, possibly between 80 and 90 AD, a time when the early Christian community was undergoing significant transformation and facing internal and external challenges. This context suggests that the author was someone deeply integrated into the early Christian community, writing for an audience that was both Jewish and gentile in composition.

Patristic Testimony and Early Church Tradition: While early church tradition ascribes the Gospel to Matthew, this attribution is not without its problems. The early patristic sources, although valuable, are not contemporary with the Gospel's writing and reflect the traditions and theological concerns of their own times, which were often several decades or even centuries later.