After this he went out and saw a tax collector named Levi, sitting at the tax booth. And he said to him, “Follow me.” And leaving everything, he rose and followed him.
English Standard Version (ESV)
Jesus "beheld" Levi, not just glanced at him; this implies a deep, compassionate look that saw past Levi's despised profession to his potential. The fact that Levi was at his tax booth, doing the very thing that made him an outcast, highlights Jesus' radical embrace of those society rejected.
After this he went out and saw a tax collector named Levi, sitting at the tax booth. And he said to him, “Follow me.” And leaving everything, he rose and followed him.
English Standard Version (ESV)
Just after Jesus performed some powerful miracles and taught the crowds, He deliberately went out and noticed a tax collector named Levi, who was working at his post. Jesus then issued a direct and life-altering invitation to Levi: "Follow me." This moment sets the stage for Levi's transformation and his subsequent feast with other outcasts, which would deeply challenge the religious establishment.
We often judge people by their jobs or reputations. But Jesus looked at Levi, a tax collector, and saw something more.
A Man Defined by His Job
Levi's profession as a tax collector, or publican, was deeply despised in Jewish society. These individuals often worked for the Roman authorities, collecting taxes from their own people. Because of this, they were seen as collaborators and often accused of cheating and corruption.
Jesus' Gaze
The Greek word used here, 'etheasatô,' suggests Jesus didn't just glance; He 'beheld' or 'observed' Levi attentively. This wasn't a casual look but a deliberate, compassionate gaze that saw past Levi's profession to the person within.
Levi was known for his job, but Jesus called him by a name that signified a profound change. What's in a name?
From Levi to Matthew
This tax collector's given name was Levi. However, the parallel accounts in Matthew and Mark mention him as Matthew. Scholars generally agree these are the same person. It's widely believed that 'Matthew,' meaning 'gift of God,' was the name he adopted after his encounter with Jesus, signifying his new identity in Christ.
The Call to Follow
Jesus' simple command, 'Follow me,' was not just an invitation to discipleship; it was an offer of transformation. It meant leaving behind his old life, his lucrative but despised profession, and embracing a new calling. This call re-shaped his identity and his future.
Ask a follow-up
Jesus didn't send a committee or write a formal letter. His call was personal, direct, and life-changing.
Jesus' Initiative
What's striking is that Jesus didn't wait for Levi to seek him out. He 'went out' and 'saw' him. This shows God's proactive pursuit of people, especially those on the margins of society.
'Follow Me'
This command is the core of Jesus' ministry. It's not merely about learning his teachings or observing his miracles; it's about a radical life commitment. 'Follow me' means prioritizing Jesus above all else – career, comfort, and societal acceptance. It's an invitation to walk in his steps, to live by his example, and to embrace his mission.
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.
c. 6 BC - AD 30
Roman Rule in Judea
Jesus and Levi lived during the period of Roman occupation of Judea. Tax collectors like Levi often worked for the Roman authorities, collecting taxes and customs, which made them deeply unpopular with the Jewish population.
Early 1st century AD
Herod Antipas's Tetrarchy
It's possible Levi was a tax collector for Herod Antipas, a Jewish client king under Roman authority. Even if not directly employed by Rome, tax collectors were seen as collaborators, sharing the same stigma.
c. AD 27-30
Jesus' Public Ministry Begins
Jesus began His public ministry, teaching, healing, and gathering disciples. His ministry often involved interacting with marginalized people, challenging social norms.
c. AD 28— this verse
Jesus Calls Levi
Jesus encounters Levi (also known as Matthew) at his tax booth and calls him to follow. This event highlights Jesus' willingness to engage with those considered outcasts by society.
This passage records the same event, identifying the tax collector as Matthew and highlighting Jesus' radical call to 'Follow me,' which Levi immediately obeyed.
Mark 2:14Mark also recounts Jesus seeing Levi (also called Matthew) at his tax booth and calling him, emphasizing the directness and power of Jesus' invitation.
Isaiah 43:1This prophetic verse speaks of God creating and calling His people, 'I have called you by name; you are mine,' echoing the personal and authoritative nature of Jesus' call to Levi.
1 Corinthians 1:27-29Paul explains that God often chooses the unlikely and overlooked, like a tax collector, to show His power and wisdom, which is precisely what Jesus does in calling Levi.
Luke 19:2-10This account of Jesus calling Zacchaeus, another tax collector, demonstrates a pattern of Jesus seeking out and transforming those on the fringes of society, just as He did with Levi.
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 "beheld" Levi, not just glanced at him; this implies a deep, compassionate look that saw past Levi's despised profession to his potential. The fact that Levi was at his tax booth, doing the very thing that made him an outcast, highlights Jesus' radical embrace of those society rejected.
Just after Jesus performed some powerful miracles and taught the crowds, He deliberately went out and noticed a tax collector named Levi, who was working at his post. Jesus then issued a direct and life-altering invitation to Levi: "Follow me." This moment sets the stage for Levi's transformation and his subsequent feast with other outcasts, which would deeply challenge the religious establishment.
Just after Jesus performed some powerful miracles and taught the crowds, He deliberately went out and noticed a tax collector named Levi, who was working at his post. Jesus then issued a direct and life-altering invitation to Levi: "Follow me." This moment sets the stage for Levi's transformation and his subsequent feast with other outcasts, which would deeply challenge the religious establishment.
"After this he went out and saw a tax collector named Levi, sitting at the tax booth. And he said to him, “Follow me.” And leaving everything, he rose and followed him." — Jesus "beheld" Levi, not just glanced at him; this implies a deep, compassionate look that saw past Levi's despised profession to his potential. The fact that Levi was at his tax booth, doing the ver…
Get the original Greek and Hebrew, verse-by-verse context, and related passages inside the app.
Last reviewed October 2026