If you can forgive the biblical Matthew for being the original tax collector, this is a pretty solid name. St. Matthew was one of the 12 apostles and supposedly wrote the New Testament’s first Gospel. The name’s been in English usage since the Middle Ages and in the American top 10 since 1972. It stayed at number three through the ’80s and ’90s, even reaching number two in 1995 and 1996, and though it’s dipped since then, it’s still in the top 10. If you want something a little less common, consider a cool variation like Mateo or Matthias.