Luke 5:27 Meaning: Levi's Call
After these things he went out and saw a tax collector named Levi sitting at the tax office, and said to him, “Follow me!”
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.
And after these things he went forth, and beheld a publican, named Levi, sitting at the place of toll, and said unto him, Follow me.
And after these things he went forth, and beheld a tax-gatherer, by name Levi, sitting at the tax-office, and said to him, `Be following me;'
And after these things he went forth and saw a tax-gatherer, Levi by name, sitting at the receipt of taxes, and said to him, Follow me.
Meaning in one sentence
Why did Jesus call a despised tax collector? Luke 5:27 shows Jesus' mission to call sinners and that divine grace reaches the unlikeliest people.
Context
Luke places this scene right after the paralyzed man is healed and the crowds are amazed. Jesus leaves Capernaum, probably heading toward the lakeshore, and his eyes fall on a tax booth. Tax collectors in Galilee were often Jews working for Herod Antipas, collecting tolls on fish and goods. Their own people saw them as traitors and thieves. The man at this booth is named Levi, also known as Matthew, and he is doing his ordinary work when Jesus stops. The call that follows is short and direct, and Levi's response will shock everyone watching.
Key Words
The Greek behind this verse holds three details worth noticing. First, the verb for "saw" (etheasato) means more than a passing glance. It suggests looking intently, carefully taking someone in, the way you study a person you are about to choose. Jesus did not stumble upon Levi by accident.
Second, the word "tax collector" (telōnēs) carried heavy shame. It came from telos (tax) and ōneomai (to buy); tax collectors bought the right to collect and then took whatever extra they could. In Jewish culture they were grouped with sinners, prostitutes, and pagans. Luke uses this word deliberately to show who Jesus called.
Third, the command "Follow me" (akolouthei moi) is in the present imperative, keep following, make this your ongoing life. It is the same word used for disciples who stayed with Jesus day by day. Jesus did not invite Levi to a single event but to a whole new way of living.
How Christians Read This Verse
Christians across traditions see this call as a powerful display of grace. Many Reformed and evangelical readers, drawing from Gill and Matthew Henry, emphasize that Jesus singled out a despised publican as an act of sovereign, unmerited favor. The Cambridge Bible notes that Levi and Matthew are the same man, and that his Hebrew name (Matthew means "gift of God") was likely adopted after his call, a new name for a new life. Barnes, writing from a Protestant perspective, highlights that Matthew omits the detail of the feast from his own Gospel, showing humility. Catholic readers often reflect that Jesus' choice of a tax collector foreshadows His mission to the outcast and that Levi's feast becomes a model of eucharistic hospitality, gathering the broken to the Lord's table. Both streams agree: Jesus did not wait for Levi to become worthy. He called him as he was.
A common misunderstanding
Some readers assume Jesus called Levi because Levi already wanted to change, or because he was secretly religious underneath. In fact, nothing in the text suggests Levi was looking for God that day. He was simply at work, doing a job everyone hated. Jesus called him without any preparation or interview. The point is not that Levi was ready, but that Jesus chooses people others overlook and transforms them on the spot.
Living This Out
This verse asks you to see your ordinary Tuesday morning differently. You may be sitting at your own version of a tax booth, a cubicle, a kitchen sink, a classroom, a hospital bed, with no sense that anything sacred is about to happen. Jesus sees you there. Not after you get your life sorted out, but exactly where you are. Levi did not finish his shift first. He left the money, the booth, the security, and walked away. What would it look like for you to treat Jesus' call as the most urgent thing in your day? And once you have followed, consider Levi's next move: he threw a feast and filled it with people like himself. Following Jesus does not mean leaving your old friends behind. It means bringing them along.
Main takeaway: Jesus calls people others despise, and He calls them not after they clean up but right where they sit.
For Families
For ages 5, 8
Jesus saw a man named Levi who collected money from people. Nobody liked Levi. But Jesus said, "Come with me." Levi left his money and his chair and went with Jesus. Jesus wants you to come with Him too, even if you feel small or lonely.
For ages 9, 12
Levi was a tax collector, which meant people saw him as a cheater and a traitor. When Jesus called him, Levi didn't argue or ask questions. He simply got up and left his whole business behind. Later, Levi threw a big party and invited all his tax collector friends so they could meet Jesus too. The lesson? Jesus doesn't wait for you to be perfect. He calls you right where you are, and then He uses you to reach others who feel left out.
Questions People Ask
Why is Levi also called Matthew?
Most scholars believe Levi was his original name and Matthew (meaning 'gift of God') was the name he adopted after Jesus called him. Matthew the apostle is the same person as Levi the tax collector, as the Gospels of Matthew, Mark, and Luke all describe the same event from slightly different angles.
What was so bad about being a tax collector in Jesus' time?
Tax collectors worked for the Romans or client rulers like Herod Antipas. They often charged extra to line their own pockets, and they were seen as traitors to their own people. Jewish law classed them with sinners and pagans, and religious people avoided them entirely. That is why Jesus calling one was so shocking.
Did Jesus really expect Levi to leave his job forever?
The text says Levi left everything, rose up, and followed Him. The Greek command 'follow me' is in the present tense, meaning continuous action, this was not a one-day invitation. Levi became a disciple and later an apostle. His tax booth days were over.
What does this story teach us about who Jesus calls?
Jesus did not call a religious insider or someone who had already cleaned up his life. He called a man everyone despised, right in the middle of his dishonest work. This shows that God's grace is not earned by goodness but given freely to anyone who responds to His call, no matter how far they seem from Him.
For pastors & researchers
Greek interlinear, 8 commentaries & word study