Luke 5:27 – “After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth. ‘Follow me,’ Jesus said to him.”
Extended Explanation
In this verse, Jesus calls Levi, also known as Matthew, to leave his job as a tax collector and follow Him. Tax collectors were despised by Jewish society because they worked for the Roman government and were often seen as traitors and extortionists. Despite Levi’s social status as an outcast, Jesus approaches him personally and invites him to become His disciple.
The command “Follow me” is simple yet powerful. It’s not just an invitation to physically walk with Jesus—it’s a call to leave behind a life centered on worldly gain and commit to a new life with Him. Levi’s immediate response (which we see in the next verse) demonstrates the life-changing power of Jesus’ call.
Historical Context
During Jesus’ time, tax collectors had a terrible reputation among the Jewish people. They were employed by the Roman Empire to collect taxes, but they often took more than what was required and kept the extra for themselves. Because of their association with the oppressive Roman government and their dishonest practices, tax collectors were viewed as sinners and social outcasts. They were excluded from many aspects of religious life and shunned by the community.
Levi’s tax booth was likely located along a major road or trade route where he could collect customs or tolls from merchants. His job would have made him wealthy, but it came at the cost of being hated by his own people. For Jesus to call a tax collector to be His disciple was shocking and countercultural—it demonstrated that God’s grace is available to everyone, even those considered the worst of sinners.
Theological Implications
This verse teaches us several important theological truths:
- Jesus calls sinners, not the righteous. Levi wasn’t called because he was a morally upright man—he was called because of God’s grace. This reflects the core message of the gospel: salvation is available to all, regardless of their past.
- Following Jesus requires leaving the old life behind. Levi’s response shows that accepting Jesus’ call means making a radical break from a life of sin and worldly priorities.
- God’s kingdom is open to the outcasts. By calling a tax collector, Jesus shows that no one is beyond the reach of God’s mercy. His invitation extends to the people society rejects.
This verse challenges the idea that God only calls “good” or “religious” people. Instead, He calls those who are willing to leave their old lives behind and follow Him.
Literary Analysis
Luke presents this encounter in a straightforward but significant way. The phrase “Jesus went out and saw” emphasizes that Jesus intentionally sought out Levi—it wasn’t a random meeting. The command “Follow me” is brief but carries deep meaning. It implies not just a physical following, but a total surrender of one’s life to the teacher and master.
The simplicity of the dialogue highlights the authority of Jesus. He doesn’t give Levi a long explanation or list of requirements. His words alone are enough to inspire Levi to leave everything behind and obey. This reflects the transformative power of Jesus’ presence and call.
Biblical Cross-References
- Matthew 9:9 – The parallel account where Levi is referred to as Matthew, highlighting his identity as one of Jesus’ disciples.
- Mark 2:14 – Mark’s version of the story, which also emphasizes Levi’s immediate response to Jesus’ call.
- Luke 19:5-7 – Jesus calls Zacchaeus, another tax collector, showing His consistent outreach to sinners.
- 1 Timothy 1:15 – “Christ Jesus came into the world to save sinners,” affirming the purpose of Jesus’ mission.
- John 15:16 – “You did not choose me, but I chose you,” highlighting that Jesus’ call is an act of grace.
These references show that Jesus consistently reached out to those society considered unworthy, demonstrating the inclusive nature of His mission.
What This Verse Means for Today’s Christian
For Christians today, this verse is a reminder that Jesus calls us not because of our worthiness but because of His grace. Levi wasn’t a likely candidate for discipleship—he was a tax collector, a sinner, and an outcast. But Jesus saw beyond his reputation and called him to a new life. This should encourage us to trust that God can use us, no matter our past.
This verse also challenges us to consider what we need to leave behind to follow Jesus fully. Levi left his tax booth, which symbolized his old life of wealth and corruption. What are the “tax booths” in our lives that hold us back from following Jesus completely? Whether it’s sin, unhealthy attachments, or misplaced priorities, Jesus calls us to surrender them and follow Him.
Additionally, this verse reminds us to be like Jesus in how we view others. We are called to reach out to those who are marginalized or considered unworthy by society, just as Jesus did with Levi.
How This Verse Relates to a Loving God
God’s love is shown in His willingness to call sinners into a relationship with Him. Jesus didn’t wait for Levi to clean up his life or earn His approval—He called him exactly where he was. This reflects God’s unconditional love, which seeks us out even when we’re far from Him.
God’s love is also evident in the personal nature of Jesus’ call. He doesn’t make a general announcement—He calls Levi by name, showing that God’s love is personal and specific. He knows each of us individually and invites us into a relationship with Him.
How This Verse Connects to Jesus Christ
This verse highlights Jesus’ role as the one who seeks and saves the lost. His call to Levi is a picture of the gospel message—Jesus comes to those who are spiritually lost and offers them a new life. Levi’s response foreshadows the response of all believers who hear Jesus’ call and choose to follow Him.
Levi’s transformation from a tax collector to one of Jesus’ disciples also points to the power of Jesus to change lives. Just as Levi left his old life behind, those who follow Jesus experience a spiritual transformation that leads to new purpose and direction.
Questions for Reflection and Discussion
- How does Levi’s story encourage you when you think about your own past or weaknesses?
- What “tax booth” in your life might be holding you back from fully following Jesus?
- How can you be more intentional about reaching out to people who feel rejected or unworthy?
- Why is it important to recognize that Jesus calls us not because of our goodness but because of His grace?
- In what ways has following Jesus changed your priorities and direction in life?
This verse reminds us that Jesus’ call is an invitation to leave behind the old life and embrace the new one He offers. His grace is sufficient to cover our past, and His power is able to transform our future. Like Levi, we are called to respond with obedience and faith, trusting that when we follow Him, we will experience a life of purpose, grace, and restoration.