Luke 5:27-32 - "A Tax Collector Named Levi"

After these things He went out and saw a tax collector named Levi, sitting at the tax office. And He said to him, "Follow Me." 28 So he left all, rose up, and followed Him. 29 Then Levi gave Him a great feast in his own house. And there were a great number of tax collectors and others who sat down with them. The events in this passage probably took place shortly after Jesus healed the paralyzed man, for the "official Pharisaical committee" was still there (Luke 5:17). When Jesus called Levi, He accomplished three things: He saved a lost soul; He added a new disciple to His band; and He created an opportunity to explain His ministry to Levi's friends and to the scribes and Pharisees. And it is likely that Jesus at this time gave Levi his new name, "Matthew, the gift of God" (Luke 6:15; Matthew 9:9-12; Mark 2:13-17).   Matthew sat at the toll booth and levied duty on the merchandise that was brought through. Since the tax rates were not always clear, it was easy for an unscrupulous man to make extra money for himself. But even if a tax collector served honestly, the Jews still despised him for defiling himself by working for the Gentiles. John the Baptist had made it clear that there was nothing innately sinful in collecting taxes (Luke 3:12-13), and we have no evidence that Matthew was a thief. But to the Jews, Levi was a sinner, and Jesus was suspect for having anything to do with him and his sinner friends.   We wonder how much Matthew knew about Jesus. Our Lord's friendship with Peter and his partners would put Him in touch with the businessmen of Capernaum, and certainly Matthew had heard Jesus preach by the seaside. Matthew instantly obeyed the Lord's call, left everything, and followed Jesus. He was so overjoyed at his salvation experience that he invited many of his friends to rejoice with him (see Luke 15:6, 9, 23).   The scribes and Pharisees criticized Jesus because they did not understand either His message or His ministry. Jesus simply did not fit into their traditional religious life. It is unfortunate when leaders resist change and refuse to try to understand the new things that God is doing. In order to help them understand, Jesus gave the illustration of a sick person going to a physician.   The scribes and Pharisees saw Matthew and his friends as condemned sinners, but Jesus saw them as spiritually sick "patients" who needed the help of a physician. In fact, He had illustrated this when He cleansed the leper and healed the paralytic. Sin is like a disease: it starts in a small and hidden way; it grows secretly; it saps our strength; and if it is not cured, it kills. It is tragic when sickness kills the body, but it is even more tragic when sin condemns the soul to hell.   The scribes and Pharisees were quick to diagnose the needs of others, but they were blind to their own needs, for they were sinners like everyone else. They appeared righteous on the outside but were corrupt within (Matt. 23:25-28). They may not have been "prodigal sons" who were guilty of sins of the flesh, but they were certainly "elder brothers" who were guilty of sins of the spirit (Luke 15:11-32; 2 Cor. 7:1).   The first step toward healing sin sickness is admitting that we have a need and that we must do something about it. False prophets give a false diagnosis that leads to a false hope (Jer. 6:14); but the servant of God tells the truth about sin, death, and hell, and offers the only remedy: faith in Jesus Christ. The religion of the scribes and Pharisees could offer no hope to Matthew's friends, but Jesus could.   What a wonderful Physician Jesus is! He comes to us in love; He calls us; He saves us when we trust Him; and He "pays the bill." His diagnosis is always accurate, and His cure is perfect and complete. No wonder Matthew was so happy and wanted to share the Good News with his friends!   Are you sharing the Good News of your salvation with your friends?   God bless!