The Call. Luke 5:27-28. From reading the Gospel of Mark, we know Levi and Matthew are the same person. He was a publican (tax collector) in Capernaum, on a major highway, so it would have been a very lucrative place for publicans. I have read that the Roman government would sell the right to collect taxes to local people for a good sum. Then, the publican could charge people what he wanted as long as the Romans got what they demanded. The publican could keep whatever he got above that for himself. Consequently, the publicans were generally despised by the common folks who paid exorbitant taxes and could do nothing about that because the Roman government protected the publicans. People who traveled between cities had to pay a tax on the roads the Romans controlled. No respectable people were likely to befriend publicans, and those who practiced religion would avoid associating with them.
In spite of the opinions of people, Jesus stopped at the tax booth of Levi and, without a whole lot of words, said, “Follow Me.” Amazingly, that was all it took to get Levi to leave everything and follow Jesus. There was no big fuss, fanfare, or questions – just simple obedience to the word of the Lord and faith in Him. That was all that was needed to change his life and destiny. “Man looks on the outward appearance, but God looks on the heart.”
Four key words in this part of this chapter are faith, forgiveness, sinners, and repentance. That is the kind of response God wants from every person. Every sinner who repents and puts faith in the Lord Jesus Christ is forgiven of their sins. That is also the kind of response believers should have when the Lord Jesus calls us to do something for Him. Leave anything that hinders obedience to God’s will and word, then step forward in faith to follow Him.