The surname Matthew, found in England, Ireland, Scotland and Wales is of patronymic origin, meaning son of, or descendant of Matthew. The personal name Matthew is a Hebrew name meaning “gift of God.” The first recorded reference to the name is Alan Mathew, in the Assize Rolls of Cambridge in 1260. Captain Samuell Matthews was one of the earliest settlers in the New World. He is listed as 'living at the plantation by James Cittie' (Virginia), in February 1623.