After this he went out and saw a tax collector named Levi, sitting at the tax booth. And he said to him, “Follow me.”
English Standard Version (ESV)
Jesus doesn't just see Levi; he beholds him with compassionate attention, intentionally seeking out this ostracized tax collector. This deliberate observation highlights that Jesus's mission was to intentionally engage with those the world overlooked.
After this he went out and saw a tax collector named Levi, sitting at the tax booth. And he said to him, “Follow me.”
English Standard Version (ESV)
Jesus, having just demonstrated His authority by healing a leper and forgiving sins, now encounters a tax collector named Levi. This man, like others of his profession, was deeply unpopular and considered a sinner by many Jews, making his presence at a tax booth a symbol of impurity. Jesus' direct command, "Follow me," immediately pulls Levi from his post of social ostracization and into discipleship, setting the stage for a meal where Jesus further defies convention by dining with other tax collectors and sinners.
Levi was a tax collector, a profession that made him an outcast in Jewish society. Yet, Jesus saw him and called him.
Jesus' Intentional Gaze
The Greek word used here, etheasato, means more than just 'saw.' It implies a deep, attentive, and compassionate gaze. Jesus wasn't just casually observing; He was deliberately beholding Levi.
The Stigma of a Tax Collector
Tax collectors, or publicans, were despised for several reasons:
Despite this, Jesus' call to Levi wasn't based on his job or his social standing. It was a call to a new identity and a new purpose.
Levi was the name he was known by, but Jesus called him to something more, something that came with a new name and a new life.
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From Levi to Matthew
Scholars widely agree that Levi and Matthew are the same person. The name 'Levi' likely refers to his original identity or family lineage. However, after Jesus called him, he became known as Matthew, a name that means 'gift of God.'
The Significance of a New Name
In the Bible, a name change often signifies a new identity, a new calling, or a new covenant with God. Think of Abram becoming Abraham, or Jacob becoming Israel.
By calling him Matthew, Jesus wasn't just giving him a new label. He was declaring that Levi was now a 'gift of God,' transformed by His grace and set apart for His purposes.
Jesus' command was short, direct, and world-changing: 'Follow me.' No explanation, no negotiation, just a call to immediate discipleship.
A Divine Invitation
The phrase 'Follow me' is not just an invitation to walk behind someone. In the context of Jesus' ministry, it was a radical call to abandon one's former life and commit entirely to Him. It meant leaving behind profession, family, and security to embrace a life of learning from, and serving, Jesus.
Immediate Obedience
What's striking is Levi's response. The text says, 'And he left everything and followed him' (Luke 5:28). There's no hesitation, no 'let me finish my work,' no 'let me pack my bags.' Levi’s immediate obedience demonstrates the compelling nature of Jesus' call and the deep work already happening in his heart.
This call to Levi echoes through the centuries, challenging us to consider what it truly means to follow Jesus today.
Understand the original words
telōnēs · Greek Noun
An official agent of a foreign government (in this case, Rome) empowered to collect taxes; often viewed by fellow Israelites as traitors and extortioners, rendering them socially and religiously ostracized.
akoloutheō · Greek Verb
A call to discipleship that requires personal presence, imitation of life, and total commitment. It signifies a radical shift in loyalty from one's own agenda to the leadership and authority of Jesus.
The despised profession of Levi, a tax collector, and the political climate under Herod Antipas highlight the radical nature of Jesus's call, demonstrating his mission to reach out to the outcasts of society.
c. 6 BC
Herod Antipas Rules Galilee
Herod Antipas, son of Herod the Great, rules Galilee and Perea as a client king under Roman authority. Tax collection is essential for his administration and tribute to Rome.
Early 1st century AD
Tax Collectors' Poor Reputation
Tax collectors, or publicans, are deeply despised by Jews for collaborating with Roman occupiers and for their often corrupt and greedy practices.
c. AD 27-29
Jesus Begins Public Ministry
Jesus starts his public ministry in Galilee, drawing crowds and teaching with new authority, performing miracles, and calling disciples.
c. AD 28— this verse
Jesus Calls Levi (Matthew)
Jesus encounters Levi, a tax collector, at his post in Capernaum and calls him to immediate discipleship with a simple 'Follow me.'
c. AD 28
Levi's Great Banquet
Levi, now identifying himself as Matthew, hosts a large reception for Jesus at his home, inviting many other tax collectors and sinners.
This passage directly parallels Levi's call, emphasizing Jesus' radical inclusion of those considered outcasts by society and highlighting the transformative power of Jesus' invitation.
Mark 2:14Similar to Luke's account, Mark also records Jesus calling Levi (identified here as Matthew) from his tax booth, reinforcing the theme of Jesus reaching out to the marginalized.
Isaiah 43:1This Old Testament prophecy speaks of God calling His people by name and creating them, mirroring Jesus' personal and authoritative call to Levi, signifying a new creation and purpose.
1 Corinthians 1:26-29This passage explains that God often chooses the humble and overlooked to demonstrate His power, which resonates with Jesus calling a tax collector, a despised profession, to be one of His closest followers.
2 Corinthians 5:17Jesus' command 'Follow me' initiates a profound transformation in Levi's life, illustrating this verse's concept that in Christ, a person becomes a new creation, leaving behind their old identity and life.
clarkeLuke 5:27: "And after these things he went forth, and saw a publican, named Levi, sitting at the receipt of custom: and he said unto him, Follow me."
Levi - See on Matthew 9:9 (note); Mark 2:14 (note).
cambridgeLuke 5:27: "And after these things he went forth, and saw a publican, named Levi, sitting at the receipt of custom: and he said unto him, Follow me."
27–39. The Call and Feast of Levi. On Fasting. The New and the Old 27 . and saw ] Rather, He observed . named Levi ] It may be regarded as certain that Levi is the same person as the Evangelist St Matthew. The name Matthew (probably a corruption of Mattihijah) means, like Nathanael, Theodore, Doritheus, Adeodatus, &c., ‘the gift of God,’ and it se…
Jesus doesn't just see Levi; he beholds him with compassionate attention, intentionally seeking out this ostracized tax collector. This deliberate observation highlights that Jesus's mission was to intentionally engage with those the world overlooked.
Jesus, having just demonstrated His authority by healing a leper and forgiving sins, now encounters a tax collector named Levi. This man, like others of his profession, was deeply unpopular and considered a sinner by many Jews, making his presence at a tax booth a symbol of impurity. Jesus' direct command, "Follow me," immediately pulls Levi from his post of social ostracization and into discipleship, setting the stage for a meal where Jesus further defies convention by dining with other tax collectors and sinners.
Jesus, having just demonstrated His authority by healing a leper and forgiving sins, now encounters a tax collector named Levi. This man, like others of his profession, was deeply unpopular and considered a sinner by many Jews, making his presence at a tax booth a symbol of impurity. Jesus' direct command, "Follow me," immediately pulls Levi from his post of social ostracization and into discipleship, setting the stage for a meal where Jesus further defies convention by dining with other tax collectors and sinners.
"After this he went out and saw a tax collector named Levi, sitting at the tax booth. And he said to him, “Follow me.”" — Jesus doesn't just see Levi; he beholds him with compassionate attention, intentionally seeking out this ostracized tax collector. This deliberate observation highlights that Jesus's mission was to…
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Last reviewed October 2026