The three synoptic accounts of the gospel–Matthew, Mark, and Luke–tell of the Lord’s calling Levi to be an apostle. As Jesus passed on from Capernaum, He saw a man called Matthew Levi, the son of Alphaeus, sitting at the tax booth, and He said to him, “Follow Me.” And leaving everything, he rose and followed Him (cf. Matt. 9:9; Mark 2:13; Luke 5:28).
It is interesting that Jesus would throw a despised tax collector into the mix of the apostles along with devout Jews and rabid Roman haters such as Simon the Zealot (Matt. 10:4; Luke 6:15), but He made it work.
Matthew Levi was a Jewish publican. Publicans were men who bought tax franchises from the Roman emperor and then extorted money from the people of Israel to feed the Roman treasury and to pad their own pockets. Sometimes they would use thugs to strong-arm money from the people. Most of the tax collectors were despicable, vile, and unprincipled scoundrels. If Matthew was anything like that when Jesus called him, he certainly did not continue to be that way.
There were two kinds of tax collectors. The general collectors took property taxes, income taxes, and the poll tax. There was not much graft in their work. The special collectors, however, took money from what was moved by road, setting tolls on roads and bridges, taxing beasts of burden and axels on transport wagons, and charging tariffs on parcels and letters. Such assessments were often arbitrary and capricious. There were two kinds of these special collectors. One stayed behind the scenes and hired others to collect the fines for him. It seems that Zacchaeus was one of these (cf. Luke 19:2). The other manned a tax office where he dealt with people face to face. He was the one the people saw and resented the most. No self-respecting Jew in his right mind would ever choose to be such a publican. But, Matthew was one of these (cf. Matt. 9:9). So, it must have been a shock when Jesus chose Levi to be with Him and to send out to preach (cf. Mark 3:14). What Matthew did in response to that call is both remarkable and exemplary.
Matthew Levi 1) arose and followed immediately when called. The decision was irreversible as soon as it was made. Once he walked away, he could never go back, but he never regretted his decision. 2) Matthew gave up a promising and lucrative job to be with Jesus. He abandoned the tax office. He left his toll booth and the cursed profession forever. He would follow Jesus for the next three years living off of the support that generous disciples would provide. 3) Levi invited his friends to meet Jesus. Luke recorded what happened on that occasion in Luke 5:29-32. The former publican asked to his house the only friends he had–petty criminals, hoodlums, and prostitutes. Of course, the religious establishment was incredulous and outraged. They wasted no time in voicing their objections. But Jesus replied by saying that sick people are the ones in need of a physician. People like Matthew who were prepared to confess their sins could be forgiven.
The example of Matthew Levi given in the gospel accounts can be followed by us when we arise and follow the Lord immediately when called by the gospel, when we are willing to leave the material behind for the spiritual, and when we bring others to our Lord and Savior.
–Andy