Gospel of the Ebionites closely with the lost "Gospel of the Twelve". It shows no dependence on the Gospel of John and is similar in nature to the harmonized gospel sayings based on the Synoptic Gospels used by Justin Martyr, although a relationship between them, if any, is uncertain. There is a similarity between the gospel and a source document contained within the Clementine "Recognitions" (1.27–71), conventionally referred to by scholars as the "Ascents of James", with respect to the command to abolish the Jewish sacrifices. Epiphanius is believed to have come into possession of a gospel that he attributed to the Ebionites when
Gospel of the Nazarenes his "Commentary on Matthew", Jerome refers to the "Gospel of the Nazarenes" and the "Gospel of the Hebrews". Epiphanius is of the same opinion; he states in his "Panarion" that Matthew alone expounded and declared the gospel in Hebrew among the New Testament writers: "For in truth, Matthew alone of the New Testament writers expounded and declared the Gospel in Hebrew using Hebrew script." ("Panarion" 30.3.7) Origen adds to this by stating that, among the four gospels, Matthew, the one-time tax collector who later became an apostle of Jesus Christ, first composed the gospel for the converts from Judaism, published