Dating Matthew's Gospel is difficult for many reasons even if one believes in Matthean priority. The first extra-biblical reference to it occurs in the writings of Ignatius (c. 110-115 A.D.).14However Matthew's references to Jerusalem and the Sadducees point to a date of compositions before 70 A.D. when the Romans destroyed Jerusalem. His references to Jerusalem assume its existence (e.g., 4:5; 27:53). Matthew recorded more warnings about the Sadducees than all the other New Testament writers combined, but after 70 A.D. they no longer existed as a significant authority in Israel.15Consequently Matthew probably wrote before 70 A.D.
References in the text to the customs of the Jews continuing "to this day"(27:8; 28:15) imply that some time had elapsed between the crucifixion of Jesus Christ and the composition of the Gospel. Since Jesus died in 33 A.D. Matthew may have composed his Gospel perhaps a decade or more later. A date between 40 and 70 A.D. is very probable.16
Since Matthew lived and worked in Palestine we would assume that he wrote while living there. There is no evidence that excludes this possibility. Nevertheless scholars love to speculate. Other sites they have suggested include Antioch of Syria (because Ignatius was bishop of Antioch), Alexandria, Edessa, Syria, Tyre, and Caesarea Maratima. These are all guesses.
