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King James Version
¶ 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.
Complete Jewish Bible
Later Yeshua went out and saw a tax-collector named Levi sitting in his tax-collection booth; and he said to him, "Follow me!"
Berean Standard Bible
After this, Jesus went out and saw a tax collector named Levi sitting at the tax booth. “Follow Me,” He told him,
American Standard Version
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.
World English Bible Messianic
After these things he went out, and saw a tax collector named Levi sitting at the tax office, and said to him, “Follow me!”
Geneva Bible (1599)
And after that, he went foorth and sawe a Publicane named Leui, sitting at the receite of custome, and sayd vnto him, Follow me.
Young's Literal Translation
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;'
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In the KJVVerse 25,135 of 31,102
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Commentary on Luke 5 verses 27–39
27 ¶ 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.
28 And he left all, rose up, and followed him.
29 And Levi made him a great feast in his own house: and there was a great company of publicans and of others that sat down with them.
30 But their scribes and Pharisees murmured against his disciples, saying, Why do ye eat and drink with publicans and sinners?
31 And Jesus answering said unto them, They that are whole need not a physician; but they that are sick.
32 I came not to call the righteous, but sinners to repentance.
33 And they said unto him, Why do the disciples of John fast often, and make prayers, and likewise the disciples of the Pharisees; but thine eat and drink?
34 And he said unto them, Can ye make the children of the bridechamber fast, while the bridegroom is with them?
35 But the days will come, when the bridegroom shall be taken away from them, and then shall they fast in those days.
36 And he spake also a parable unto them; No man putteth a piece of a new garment upon an old; if otherwise, then both the new maketh a rent, and the piece that was taken out of the new agreeth not with the old.
37 And no man putteth new wine into old bottles; else the new wine will burst the bottles, and be spilled, and the bottles shall perish.
38 But new wine must be put into new bottles; and both are preserved.
39 No man also having drunk old wine straightway desireth new: for he saith, The old is better.
All this, except the last verse, we had before in Matthew and Mark; it is not the story of any miracle in nature wrought by our Lord Jesus, but it is an account of some of the wonders of his grace, which, to those who understand things aright, are no less cogent proofs of Christ's being sent of God than the other.
I. It was a wonder of his grace that he would call a publican, from the receipt of custom, to be his disciple and follower, Luk 5:27. It was wonderful condescension that he should admit poor fishermen to that honour, men of the lowest rank; but much more wonderful that he should admit publicans, men of the worst reputation, men of ill fame. In this Christ humbled himself, and appeared in the likeness of sinful flesh. By this he exposed himself, and got the invidious character of a friend of publicans and sinners.
II. It was a wonder of his grace that the call was made effectual, became immediately so, Luk 5:28. This publican, though those of that employment commonly had little inclination to religion, for his religion's sake left a good place in the custom-house (which, probably, was his livelihood, and where he stood fair for better preferment), and rose up, and followed Christ. There is no heart too hard for the Spirit and grace of Christ to work upon, nor any difficulties in the way of a sinner's conversion insuperable to his power.
III. It was a wonder of his grace that he would not only admit a converted publican into his family, but would keep company with unconverted publicans, that he might have an opportunity of doing their souls good; he justified himself in it, as agreeing with the great design of his coming into the world. Here is a wonder of grace indeed, that Christ undertakes to be the Physician of souls distempered by sin, and ready to die of the distemper (he is a Healer by office, Luk 5:31) - that he has a particular regard to the sick, to sinners as his patients, convinced awakened sinners, that see their need of the Physician - that he came to call sinners, the worst of sinners, to repentance, and to assure them of pardon, upon repentance, Luk 5:32. These are glad tidings of great joy indeed.
IV. It was a wonder of his grace that he did so patiently bear the contradiction of sinners against himself and his disciples, Luk 5:30. He did not express his resentment of the cavils of the scribes and Pharisees, as he justly might have done, but answered them with reason and meekness; and, instead of taking that occasion to show his displeasure against the Pharisees, as afterwards he did, or of recriminating upon them, he took that occasion to show his compassion to poor publicans, another sort of sinners, and to encourage them.
V. It was a wonder of his grace that, in the discipline under which he trained up his disciples, he considered their frame, and proportioned their services to their strength and standing, and to the circumstances they were in. It was objected, as a blemish upon his conduct, that he did not make his disciples to fast so often as those of the Pharisees and John Baptist did, Luk 5:33. He insisted most upon that which is the soul of fasting, the mortification of sin, the crucifying of the flesh, and the living of a life of self-denial, which is as much better than fasting and corporal penances as mercy is better than sacrifice.
VI. It was a wonder of his grace that Christ reserved the trials of his disciples for their latter times, when by his grace they were in some good measure better prepared and fitted for them than they were at first. Now they were as the children of the bride-chamber, when the bridegroom is with them, when they have plenty and joy, and every day is a festival. Christ was welcomed wherever he came, and they for his sake, and as yet they met with little or no opposition; but this will not last always. The days will come when the bridegroom shall be taken away from them, Luk 5:35. When Christ shall leave them with their hearts full of sorrow, their hands full of work, and the world full of enmity and rage against them, then shall they fast, shall not be so well fed as they are now. We both hunger and thirst and are naked, Co1 4:11. Then they shall keep many more religious fasts than they do now, for Providence will call them to it; they will then serve the Lord with fastings, Act 13:2.
VII. It was a wonder of his grace that he proportioned their exercises to their strength. He would not put new cloth upon an old garment (Luk 5:36), nor new wine into old bottles (Luk 5:37, Luk 5:38); he would not, as soon as ever he had called them out of the world, put them upon the strictnesses and austerities of discipleship, lest they should be tempted to fly off. When God brought Israel out of Egypt, he would not bring them by the way of the Philistines, lest they should repent, when they saw war, and return to Egypt, Exo 13:17. So Christ would train up his followers gradually to the discipline of his family; for no man, having drank old wine, will of a sudden, straightway, desire new, or relish it, but will say, The old is better, because he has been used to it, Luk 5:39. The disciples will be tempted to think their old way of living better, till they are by degrees trained up to this way whereunto they are called. Or, turn it the other way: "Let them be accustomed awhile to religious exercises, and then they will abound in them as much as you do: but we must not be too hasty with them." Calvin takes it as an admonition to the Pharisees not to boast of their fasting, and the noise and show they made with it, nor to despise his disciples because they did not in like manner signalize themselves; for the profession the Pharisees made was indeed pompous and gay, like new wine that is brisk and sparkling, whereas all wise men say, The old is better; for, though it does not give its colour so well in the cup, yet it is more warming in the stomach and more wholesome. Christ's disciples, though they had not so much of the form of godliness, had more of the power of it.
Matthew Henry (1662–1714) — Commentary on the Whole Bible. This section covers verses 27–39. Public domain.
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TertullianAD 220
Against Marcion Book IV
The publican who was chosen by the Lord, he adduces for a proof that he was chosen as a stranger to the law and uninitiated in Judaism, by one who was an adversary to the law.
Basil of Caesarea (as quoted by Aquinas, AD 1274)AD 379
Catena Aurea by Aquinas
(Reg. fus. tract. 8.) He not only gave up the profits of the customs, but also despised the dangers which might occur to himself and his family from leaving the accounts of the receipts uncompleted.
Gregory of Nyssa (as quoted by Aquinas, AD 1274)AD 395
Catena Aurea by Aquinas
Or, He means that the sound and righteous need no physician, i. e. the angels, but the corrupt and sinners, i. e. ourselves do; since we catch the disease of sin, which is not in heaven.
Ambrose of Milan (as quoted by Aquinas, AD 1274)AD 397
Catena Aurea by Aquinas
Or it may reseek its own home, i. e. return to Paradise, for that is its true home, which first received man, and was lost not fairly, but by treachery. Rightly then is the soul restored thither, since He has come Who will undo the treacherous knot, and reestablish righteousness.
For by His eating with sinners, He prevents not us also from going to a banquet with the Gentiles.
This was the voice of the Devil. This was the first word the Serpent uttered to Eve, Yea hath God said, Ye shall not eat. (Gen. 3:1) So they diffuse the poison of their father.
But how does God love righteousness, and David has never seen the righteous man forsaken, if the righteous are excluded, the sinner called; unless you understand that He meant by the righteous those who boast of the law, (Ps. 11:7, Ps. 37:25.) and seek not the grace of the Gospel. Now no one is justified by the law, but redeemed by grace. He therefore calls not those who call themselves righteous, for the claimers to righteousness are not called to grace. For if grace is from repentance, surely he who despises repentance renounces grace.
But He calls those sinners, who considering their guilt, and feeling that they cannot be justified by the law, submit themselves by repentance to the grace of Christ.
But he who receives Christ into his inner chamber, is fed with the greatest delights of overflowing pleasures. The Lord therefore willingly enters, and reposes in his affection; but again the envy of the treacherous is kindled, and the form of their future punishment is prefigured; for while all the faithful are feasting in the kingdom of heaven, the faithless will be cast out hungry. Or, by this is denoted the envy of the Jews, who are afflicted at the salvation of the Gentiles.
At the same time also is shown the difference between those who are zealous for the law and those who are for grace, that they who follow the law shall suffer eternal hunger of soul, while they who have received the word into the inmost soul, refreshed with abundance of heavenly meat and drink, can neither hunger nor thirst. And so they who fasted in soul murmured.
John Chrysostom (as quoted by Aquinas, AD 1274)AD 407
Catena Aurea by Aquinas
(Hom. 30. in Matt.) Here mark both the power of the caller, and the obedience of him that was called. For he neither resisted nor wavered, but forthwith obeyed; and like the fishermen, he did not even wish to go into his own house that he might tell it to his friends.
(ubi sup.) But the Lord honoured Levi, whom He had called, by immediately going to his feast. For this testified the greater confidence in him. Hence it follows, And Levi made him a great feast in his own house. Nor did He sit down to meat with him alone, but with many, as it follows, And there was a great company of Publicans and others that sat down with them. For the publicans came to Levi as to their colleague, and a man in the same line with themselves, and he too glorying in the presence of Christ, called them all together. For Christ displayed every sort of remedy, and not only by discoursing and displaying cures, or even by rebuking the envious, but also by eating with them, He corrected the faults of some, thereby giving us a lesson, that every time and occasion brings with it its own profit. But He shunned not the company of Publicans, for the sake of the advantage that might ensue, like a physician, who unless he touch the afflicted part cannot cure the disease.
(ubi sup.) But nevertheless the Lord was blamed by the Pharisees, who were envious, and wished to separate Christ and His disciples, as it follows, And the Pharisees murmured, saying, Why do you eat with Publicans, &c.
(ubi sup.) But our Lord refutes all their charges, showing, that so far from its being a fault to mix with sinners, it is but a part of His merciful design, as it follows, And Jesus answering said unto them, They that are whole need not a physician; in which He reminds them of their common infirmities, and shows them that they are of the number of the sick, but adds, He is the Physician. It follows, I came not to call the righteous, but sinners to repentance. As if He should say, So far am I from hating sinners, that for their sakes only I came, not that they should remain sinners, but be converted and become righteous.
Now He speaks of the righteous ironically, as when He says, Behold Adam is become as one of us. (Gen. 3:22.) But that there was none righteous upon the earth St. Paul shows, saying, All have sinned, and need the grace of God. (Rom. 3:23.)
Augustine of Hippo (as quoted by Aquinas, AD 1274)AD 430
Catena Aurea by Aquinas
(de con. Ev. l. ii. c. 26.) After the healing of the sick of the palsy, St. Luke goes on to mention the conversion of a publican, saying, And after these things, he went forth, and saw a publican of the name of Levi, sitting at the receipt of custom. This is Matthew, also called Levi.
Cyril of AlexandriaAD 444
COMMENTARY ON LUKE, HOMILY 12
Levi was a publican, a man greedy for dirty money, filled with an uncontrolled desire to possess, careless of justice in his eagerness to have what did not belong to him. Such was the character of the publicans. Yet he was snatched from the workshop of sin itself and saved when there was no hope for him, at the call of Christ the Savior of us all. For Jesus said to him, " 'Follow me.' And he left all and followed him." What most wise Paul says is true: "that Christ came to save sinners." Do you see how the only-begotten Word of God, having taken upon the flesh, transferred to himself the devil's goods?
Cyril of Alexandria (as quoted by Aquinas, AD 1274)AD 444
Catena Aurea by Aquinas
For Levi had been a publican, a rapacious man, of unbridled desires after vain things, a lover of other men's goods, for this is the character of the publican, but snatched from the very worship of malice by Christ's call. Hence it follows, And he said unto him, Follow me. He bids him follow Him, not with bodily step, but with the soul's affections. Matthew therefore, being called by the Word, left his own, who was wont to seize the things of others, as it follows, And having left all, he rose, and followed him.
BedeAD 735
On the Gospel of Luke
And after these things, he went out and saw a tax collector named Levi sitting at the tax office, and he said to him: Follow me. The same Levi who is Matthew, but Luke and Mark, out of respect and honor for the evangelist, did not want to use the common name. However, Matthew himself, according to what is written, "A righteous man accuses himself" (Prov. XVIII), at the beginning of his own discourse calls himself Matthew and a tax collector: so that readers understand that no one who has been converted should despair of salvation, since he himself changed suddenly from a tax collector into an apostle, from a toll collector into an evangelist. And leaving everything behind, he arose and followed him. Understanding truly what it means to follow the Lord, Matthew leaves everything and follows him. To follow is to imitate. Therefore, that he might follow poor Christ not so much in step as in affections, he left behind his own goods who used to seize others' property, and giving us the perfect example of renouncing the world, not only did he leave the profits of the tax office, but also disregarded the danger that could come from the rulers of the world, because he had left behind the incomplete and disorganized accounts of the taxes. For he was so driven by the desire to follow the Lord, that he did not retain for himself any regard or thought for this life. Because of this, deservedly, while diligently abandoning human affairs, he earned the reward to be a faithful steward of the Lord's talents.
Bede (as quoted by Aquinas, AD 1274)AD 735
Catena Aurea by Aquinas
Now Luke and Mark, for the honour of the Evangelist, are silent as to his common name, but Matthew is the first to accuse himself, and gives the name of Matthew and publican, that no one might despair of salvation because of the enormity of his sins, when he himself was changed from a publican to an Apostle.
Now by the election of Matthew is signified the faith of the Gentiles, who formerly gasped after worldly pleasures, but now refresh the body of Christ with zealous devotion.
Theophylact of Ohrid (as quoted by Aquinas, AD 1274)AD 1107
Catena Aurea by Aquinas
And so from him that received toll from the passers by, Christ received toll, not money, but entire devotion to His company.
Or the publican is he who serves the prince of this world, and is debtor to the flesh, to which the glutton gives his food, the adulterer his pleasure, and another something else. But when the Lord saw him sitting at the receipt of custom, and not stirring himself to greater wickedness, He calls him that he might be snatched from the evil, and follow Jesus, and receive the Lord into the house of his soul.
Source: Quotations drawn from early Church Fathers and historical Christian theologians (AD 100–1500). Some quotes address the surrounding passage context rather than this verse alone.
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SUMMARY
Luke 5:27 presents a pivotal moment in Jesus' public ministry: His direct and authoritative call of Levi, a tax collector, to become His disciple. This event immediately follows Jesus' demonstration of divine authority over sickness and sin, setting the stage for a radical act of inclusion that challenged the prevailing social and religious norms of the day. By calling a despised publican, Jesus powerfully underscored His mission to seek and save the lost, demonstrating that His grace and invitation extend to all, regardless of their past or societal standing.
CONTEXT
EXPOSITION AND ANALYSIS
Key Word Analysis
Verse Breakdown
Literary Devices
The passage employs several significant literary devices. Irony is prominent, as the holy Son of God chooses to call a man from the lowest rung of Jewish society, a despised tax collector, to be one of His closest followers. This defies all conventional expectations of religious leadership. Contrast is also evident, juxtaposing Levi's former life of worldly gain and social ostracism with the radical call to spiritual discipleship and inclusion in Jesus' community. The tax booth itself serves as Symbolism, representing a place of worldly entanglement and sin, which Levi is called to abandon for the sake of the Kingdom. Finally, Jesus' simple, declarative command, Direct Address, "Follow me," is a powerful and concise statement of divine authority, demonstrating the transformative power of His word.
THEOLOGICAL AND THEMATIC CONNECTIONS
The call of Levi is a profound theological statement about the nature of God's grace and the expansive reach of His Kingdom. It shatters the human-made categories of "worthy" and "unworthy," demonstrating that God's call is not based on social status, past occupation, or perceived righteousness, but on His sovereign choice and transformative power. This act prefigures the radical inclusivity of the Gospel, where all who respond to Christ's call, regardless of their background, are welcomed into His family and given a new identity and purpose. It underscores Jesus' mission to seek out and save the lost, affirming that no one is beyond the reach of His redemptive love.
REFLECTION AND APPLICATION
Levi's immediate and decisive response to Jesus' call serves as a powerful and enduring model for all who claim to follow Christ. His willingness to abandon a lucrative, albeit despised, career for an uncertain future with Jesus speaks volumes about the transformative power of a genuine encounter with the Savior. For us today, Levi's story challenges us to examine what "receipts of custom"—what worldly gains, comforts, or social statuses—we might be clinging to that prevent us from fully embracing Jesus' call. It reminds us that authentic discipleship often requires a radical reorientation of priorities and a willingness to leave behind what is familiar and comfortable for the sake of following Christ. Moreover, Jesus' intentional gaze upon Levi, seeing beyond his publican label to his potential as a disciple, invites us to cultivate a similar grace-filled perspective towards others, recognizing that God sees and calls individuals not for who they are in their sin, but for who they can become in His transforming power.
Questions for Reflection
FAQ
Who was Levi, and why was his calling significant?
Answer: Levi is the name given to the tax collector called by Jesus in Luke's Gospel, who is also known as Matthew in the Gospels of Matthew and Mark. His calling was profoundly significant because tax collectors were deeply despised figures in Jewish society during Roman occupation. They were seen as traitors who collaborated with the Romans and often extorted money from their own people. For Jesus, a holy man and teacher, to call such an individual to be one of His closest disciples was a radical act that demonstrated His mission to reach out to the marginalized, the outcast, and those considered "sinners" by society, challenging the religious and social prejudices of the day.
What does "receipt of custom" mean?
Answer: The "receipt of custom" refers to the tax booth or customs house where tax collectors like Levi conducted their business. It was the place where taxes, tolls, and customs duties were collected on goods and trade. This location was a symbol of Levi's despised profession and his association with the Roman authorities, making Jesus' call to him in this specific setting even more striking.
Why did Jesus call a tax collector?
Answer: Jesus called a tax collector like Levi for several key reasons, which He articulates later in Luke 5:31-32: "Those who are well have no need of a physician, but those who are sick. I have not come to call the righteous but sinners to repentance." By calling Levi, Jesus demonstrated that His Kingdom is open to all people, regardless of their past sins or social standing. It highlighted His mission to seek out and save the lost, showing that God's grace extends to those whom society had rejected. This act also served as a powerful rebuke to the self-righteous religious leaders who believed they were already righteous and had no need of a Savior.
CHRIST-CENTERED FULFILLMENT
The call of Levi is a powerful prefigurement of the expansive and inclusive nature of God's redemptive plan through Jesus Christ. In calling a despised tax collector, Jesus demonstrates that His grace is not limited by human merit, social standing, or past sin, but extends to the utterly unworthy. This act foreshadows the new covenant reality where God chooses the "foolish things of the world to shame the wise, and the weak things of the world to shame the strong" (1 Corinthians 1:27). Levi's immediate abandonment of his old life to follow Jesus perfectly illustrates the radical transformation available to all who respond to Christ's invitation. It is a living parable of Jesus' ultimate purpose: to call not the righteous, but sinners to repentance, offering them not merely forgiveness, but a new identity and purpose in Him. Just as Jesus invited Levi to "Follow me," He extends the same gracious invitation to all who are weary and burdened, promising rest for their souls (Matthew 11:28-30). This encounter underscores the profound truth that "while we were still sinners, Christ died for us" (Romans 5:8), making it possible for anyone, regardless of their past, to become a "new creation" in Him (2 Corinthians 5:17).