Summary of Jesus Calling Levi the Tax Collector
After this, Jesus went out and saw a tax collector named Levi sitting at the tax booth and commanded him, "Follow Me" [1]. This event, recorded in Luke 5:27, is also found in Matthew 9:9 and Mark 2:14, where Levi is identified as Matthew [2, 4]. Levi's tax booth was likely a toll booth for goods in transit [2].
The call of Levi is significant because it immediately led to Jesus' second conflict with religious leaders, introducing the theme that Jesus came to save sinners [2]. Tax collectors in this period were often viewed with disdain, as they were seen as collaborators with the Roman authorities and were known for corruption [2]. Therefore, Jesus' call to Levi and subsequent meal with tax collectors and other "sinners" challenged the social and religious norms of the time.
The Gospel of Luke frequently emphasizes God's care for the oppressed and outcast, and the coming of God's Kingdom bringing salvation to such individuals [3]. This theme is evident in Mary's Magnificat, which speaks of God reversing fortunes and lifting up the humble [3]. The calling of Levi aligns with this broader Lukan emphasis on Jesus' ministry extending to those marginalized by society.
Commentators like Adam Clarke note that Levi, though a Jew, was engaged in the "odious office" of a tax-gatherer [4]. The immediate response of Levi to Jesus' call is often highlighted as an act of faith and obedience [5]. The mystery of Christ's incarnation and the formation of Jesus in the womb of the Virgin Mary are considered profound and not to be overly scrutinized, but rather adored [6]. The narrative of Levi's call underscores the inclusive nature of Jesus' ministry, extending salvation to those considered outside the religious establishment [2, 3].
Sources
- Luke “Luke 5:27 (BSB) — After this, Jesus went out and saw a tax collector named Levi sitting at the tax booth. “Follow Me,” He told him,”
- Luke (Protestant academic) “Tyndale House on Luke 5:27: 5:27-32 The call of Levi led to Jesus’ second conflict with the religious leaders, and it introduced the idea that Jesus had come to save sinners. 5:27 tax collector: See study note on 3:12. • Levi’s tax collector’s booth was probably a toll booth for goods in transit. • Levi was also called Matthew (Matt 9:9; see “Matthew (Levi)” Profile).”
- Luke (Protestant academic) “Tyndale House on Luke 1:46: 1:46-55 Mary’s song is the first of three songs of praise in the birth narrative. It is called the Magnificat (“magnifies”), from the first word in the Latin translation. The song has many parallels to Hannah’s prayer in 1 Sam 2:1-10. The fact that God cares for the oppressed and reverses their fortunes is a common theme throughout Luke’s Gospel. The coming of God’s Kingdom brings salvation to rejected and outcast people.”
- Mark (Methodist/Wesleyan) “Adam Clarke on Mark 2:14: Levi - The same as Matthew; he appears to have been a Jew, though employed in the odious office of a tax-gatherer. For an account of his call, see his Gospel, Mat 9:9, etc.”
- Luke (Methodist/Wesleyan) “Adam Clarke on Luke 1:38: Behold the handmaid of the Lord - I fully credit what thou sayest, and am perfectly ready to obey thy commands, and to accomplish all the purposes of thy grace concerning me. It appears that at the instant of this act of faith, and purposed obedience, the conception of the immaculate humanity of Jesus took place; and it was Done unto her according to his word. See Luk 1:35.”
- Matthew (Nonconformist/Puritan) “Matthew Henry on Matthew 1:18: The mystery of Christ's incarnation is to be adored, not pried into. If we know not the way of the Spirit in the formation of common persons, nor how the bones are formed in the womb of any one that is with child (Ecc 11:5), much less do we know how the blessed Jesus was formed in the womb of the blessed virgin. When David admires how he himself was made in secret, and curiously wrought (Psa 139:13-16), perhaps he speaks in the spirit of Christ's incarnation. Some circumstances attending the birth of Christ we find here which are not in Luke, though it is more la”