Read: Mark 2:13-17 NLT – Jesus Calls Levi (Matthew) – Then Jesus – Bible Gateway
“As he walked along, he saw Levi son of Alphaeus sitting at his tax collector’s booth. ‘Follow me and be my disciple,’ Jesus said to him. So Levi got up and followed him.” Mark 2:14 NLT

Have you noticed someone who has truly come to Christ and the radical change that has occurred in their life? I emphasize ‘truly’ for there are many who profess finding Jesus, but their lives do not show it. They are easily exposed to being fraudulent, no true conversion has taken place. Unlike the truly converted, whose lives have changed and taken on a new a meaning. Things they have done before they no longer do, things they would never do they are doing unashamed. Jesus has a way of making that happen in the most unlikely individual when they realize they need a savior. This week in our study in the gospel of Mark we meet up with such a person, Levi, whose name was changed to Mathew after he met Jesus in his place of business.
Jesus went out to the lakeshore after healing and forgiving the sins of a paralytic proving His deity in Peter’s house. Again, Jesus was teaching all who came to Him. “Then Jesus went out to the lakeshore again and taught the crowds that were coming to him.” (Mk.2:13 nlt) Jesus came to a tax booth near the Sea of Galilee. Tax booths were set up by the Roman government to collect taxes for infrastructure and to support the government. They were set strategically along the main roads to collect tolls like in our day. Commercial fishing was also taxed, so you would find a tax booth near a major fishing location. There Jesus saw Levi in his tax collector’s booth and said to him, ‘follow me and be my disciple.’ Levi didn’t hesitate to leave his lucrative job behind he went out and followed Jesus.
Levi is a good example for us to look at of one having a radical change after accepting Christ as savior. Levi was a tax collector, one of the most despised people in Israel at that time. Tax collection ran like our modern-day franchises. Tax offices were purchased from the Roman government with the right to collect taxes in a certain area. Operators were allowed to keep everything above the required government tax rate. Tax collectors made an exuberant living by charging excess fees far above what was reasonable, and most were dishonest. These tax collectors were making themselves rich at the expense of their own people. Levi left the money on the table, realizing that he needed a savior more than the money due to his sins, and he was now about to show everyone his radical change.
Levi’s quick response to Jesus and what he is about to do next is a testimony to the genuineness of his conversion. Levi decided to have a dinner party in honor of Jesus and invite his friends, colleagues, and associates. “Later, Levi invited Jesus and his disciples to his home as dinner guests, along with many tax collectors and other disreputable sinners.” (Mk.2:15 nlt) Levi wanted his guests to meet Jesus who had made such a change in his life. This did not sit well with the Jewish leaders who were looking for anything to discredit Jesus. Jesus sitting among these people and having a meal with them was an offense to these Pharisaical leaders. “But when the teachers of religious law who were Pharisees saw him eating with tax collectors and other sinners, they asked his disciples, ‘Why does he eat with such scum?’” (Mk.2:16 nlt) The leaders felt any contact with these people would make Jesus a sinner. Sinner was a common term for tax collectors, adulterers, robbers, and the like. But in their eyes, anyone who did not follow the Mosaic Law as they interpreted it were sinners, or scum.
Christians today need to be careful we don’t look down on non-Christians by not associating with them. Jesus gave us a command to go into all the world and preach the gospel making disciples in all nations. (Mt.28:19-20) Jesus also said “But I say, love your enemies! Pray for those who persecute you! If you love only those who love you, what reward is there for that? Even corrupt tax collectors do that much.” (Mt.5:44, 46 nlt) Jesus answered the Jewish leaders in Levi’s home by saying, “Healthy people don’t need a doctor—sick people do. I have come to call not those who think they are righteous, but those who know they are sinners.” (Mk.2:17 nlt) A self-righteous person feels no need to come to Christ for salvation, but a sinner does. And that sinner will have a radical change take place in their life for all their friends and the world to see.











