Luke 5:27Meaning & Commentary from the Church Fathers

Matthew openly proclaims his identity, stating, ‘Jesus saw a man sitting at the toll-house, named Matthew’ (Matthew 9:9). However, Luke and Mark refer to him as Levi out of honor for the Evangelist. The tax collector represents anyone who serves the worldly authority and pays the price of the body. The glutton burdens himself with indulgences, the fornicator through immoral acts, among other things. Yet, when the Lord, the Gospel Truth, observes him ‘sitting’ at the tax collection—indicating a state of stagnation, lack of progress, and no pursuit of greater sin, as if in idleness—He will lift him from his transgressions, leading him to follow Jesus and welcome the Lord into the sanctuary of his spirit.

Levi was a money collector, a man driven by a desire for wealth, freely indulging in greed and indifferent to justice as he sought after what was not his own; this exemplified the nature of tax collectors. Nonetheless, he was taken from the depths of transgression and redeemed in a moment of despair at the call of Christ, our Savior. For He called to him, saying, "Follow me," and Levi left everything behind to follow Him. Do you not recognize that the astute Paul states that "Christ came to save sinners"? Observe how the only begotten Word of God, assuming human form, appropriated for Himself all that belonged to the adversary.

Matthew goes on to describe that as Jesus journeyed through the area, He encountered a man named Matthew sitting at the tax booth and said to him, "Follow Me." Matthew immediately arose and followed Him. Mark, who includes this account right after the miracle of healing the paralytic, recounts that as Jesus passed by, He noticed Levi, the son of Alphaeus, at the tax collection point, and spoke the same invitation, "Follow Me." Levi responded by getting up and following Him. It's evident that Levi and Matthew refer to the same individual. Luke also recounts this event following the healing of the paralytic.

The enigmatic invitation to the tax collector follows, as Christ instructs him to follow not merely in physical steps, but in his mindset. The man, who had previously been consumed by the desire for wealth and had benefited greatly from the perilous endeavors of sailors, responded to the divine call. He left behind his own gains, though he had previously taken advantage of others, and, forsaking his unscrupulous occupation, wholeheartedly pursued the Lord with all his being.

This is expressed in the fourteenth chapter of the Gospel according to Matthew.

Not long after the aforementioned event, the Lord returned to the shores of the lake of Gennesaret, where He called yet again a fisherman for His mission; this time, however, it was Matthew, a tax collector. To comprehend the significance of this calling, it is essential to grasp how a strict Pharisee viewed a publican during that era. Tax collectors, working for the Roman emperor and often employing harsh methods that included violence and the exploitation of the poor, were regarded as among the most despicable individuals in pious Judea, despite the fact that not all of them were morally corrupt. The term τελώνης was synonymous with άμάριωλος.

After the healing of the man who had been released from bondage, Jesus Christ made His way to the seashore. The multitude that had gathered in the house followed Him, eager to hear His teachings. While strolling along the shoreline, Jesus encountered a man named Levi, also known as Matthew, who was seated at the toll booth. The Lord recognized in this tax collector the potential for a devoted disciple and summoned him to follow Him.

Prior to visiting these towns, He deemed it fitting to incorporate another individual into the core group of His disciples, whose selection occurred under extraordinary conditions (Matthew 9:9-13, Mark 2:13-17, Luke 5:27-32). In or around Capernaum, there was a tax collector's booth for the assessment of duties. Located at the crossroads leading to Tyre, Damascus, Jerusalem, and Sepphoris, this was a bustling commercial hub and thus an ideal site for gathering taxes. These levies were especially detested by the Jewish people, as the imposition of such payments wounded their most cherished convictions.

The account of Levi, also known as Matthew, and the subsequent dialogue in his home with the Pharisees is recounted in Luke similarly to the narratives in Matthew and Mark. Their accounts only diverge in a few specific details that enrich one another (see note on Matthew 9:9-17). Luke's depiction aligns with that of Matthew and Mark, with minor variations that complement each story (see note on Matthew 9:9-17; Mk. 2:14-22). Mark mentions that Jesus "went out" to the sea (Mk. 2:13), which likely indicates the location of the tax collector’s residence, possibly where the collector gathered taxes from caravans traveling the coastal road and from ships transporting goods by sea.