Luke 5:27

KJV

¶ 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.

KJV (with Strong's)

And {G2532} after {G3326} these things {G5023} he went forth {G1831}, and {G2532} saw {G2300} a publican {G5057}, named {G3686} Levi {G3018}, sitting {G2521} at {G1909} the receipt of custom {G5058}: and {G2532} he said {G2036} unto him {G846}, Follow {G190} me {G3427}.

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.

Commentary

### 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
* **Literary Context:** This passage is strategically placed within Luke's narrative, following Jesus' miraculous healing of a paralytic and His controversial claim to forgive sins in [Luke 5:17-26](/luke/5-17-26 "Jesus Heals and Forgives the Paralytic"). The call of Levi thus serves as a further demonstration of Jesus' authority—not just over physical ailments and spiritual condemnation, but also over human will and societal expectations. It also contrasts sharply with the earlier call of the fishermen disciples in [Luke 5:1-11](/luke/5-1-11 "The Call of the First Disciples"), highlighting the diverse nature of those Jesus chooses to follow Him. Furthermore, Levi's call directly precipitates the subsequent controversy over Jesus eating with "sinners and tax collectors" in [Luke 5:29-32](/luke/5-29-32 "Jesus Eats with Sinners"), which provides the immediate interpretive context for understanding the radical nature of this encounter.
* **Historical & Cultural Context:** In first-century Judea, under Roman occupation, tax collectors (publicans) were among the most reviled members of society. They were often Jewish individuals who had purchased the right to collect taxes for the Roman Empire, and they were notorious for extorting additional money for personal gain. This practice made them collaborators with the oppressive foreign power, and their frequent contact with Gentiles and their dishonest dealings rendered them ceremonially unclean and socially ostracized by devout Jews. They were typically grouped with "sinners" and prostitutes, considered beyond the pale of respectable society and religious fellowship. Levi, also known as Matthew (as recorded in [Matthew 9:9](/matthew/9-9 "The Call of Matthew") and [Mark 2:14](/mark/2-14 "The Call of Levi/Matthew")), was "sitting at the receipt of custom," indicating his active engagement in this despised profession. For Jesus, a respected teacher and prophet, to directly approach and call such a person was a profoundly counter-cultural and scandalous act, intentionally challenging the rigid social and religious boundaries of His time.
* **Key Themes:** The call of Levi contributes significantly to several overarching themes in Luke's Gospel. Firstly, it exemplifies **Jesus' radical inclusivity and mission to the marginalized**. Unlike the religious elite, Jesus consistently sought out and ministered to those on the fringes of society, demonstrating that God's grace extends beyond human-made distinctions. This theme is explicitly articulated later in [Luke 5:31-32](/luke/5-31-32 "Jesus Came to Call Sinners"), where Jesus declares, "I have not come to call the righteous but sinners to repentance." Secondly, the passage highlights **Jesus' inherent and unquestionable authority**. His simple, direct command, "Follow me," is not an invitation for negotiation but a divine summons demanding immediate and complete obedience, mirroring the authority He displayed in healing the sick and forgiving sins. This authority transcends social status and professional background, calling individuals from all walks of life into His service. Lastly, Levi's immediate and decisive response underscores the theme of **true discipleship as a transformative commitment**, requiring a willingness to abandon one's former life and embrace a new path centered on Christ.

### EXPOSITION AND ANALYSIS

#### Key Word Analysis
* **saw (Greek, _theáomai'_):** From G2300, this word signifies more than a casual glance; it means "to look closely at, to perceive (literally or figuratively), or to behold." Jesus' act of "seeing" Levi was intentional and discerning, recognizing not merely a tax collector but a person with the potential for transformation and discipleship. It implies a gaze that penetrates beyond societal labels to the individual's true identity and potential in God's eyes.
* **publican (Greek, _telṓnēs'_):** From G5057, this term refers to a tax-farmer or collector of public revenue. As detailed in the context, this was a highly disreputable and despised profession among Jews, often associated with corruption, collaboration with Roman authorities, and ceremonial uncleanness. The use of this specific term emphasizes the scandalous nature of Jesus' choice in the eyes of His contemporaries.
* **Follow (Greek, _akolouthéō'_):** From G190, this imperative means "to be in the same way with, i.e., to accompany (specially, as a disciple)." It is a command that implies not just physical movement but a complete reorientation of one's life, allegiance, and purpose. For Levi, it meant leaving behind his lucrative, albeit despised, profession to embark on a new, uncertain path of discipleship with Jesus.

#### Verse Breakdown
* **"And after these things he went forth":** This phrase links the call of Levi directly to the preceding events, particularly the healing of the paralytic. "Went forth" (G1831, _exérchomai_) suggests a deliberate movement by Jesus, not a chance encounter, indicating His intentionality in seeking out Levi.
* **"and saw a publican, named Levi, sitting at the receipt of custom":** Jesus' gaze (G2300, _theáomai_) is specifically directed towards Levi, who is identified by his name and profession. "Sitting at the receipt of custom" (G5058, _telṓnion_) precisely locates Levi at his tax booth, the very place that symbolized his despised status and worldly occupation. This detail highlights the stark contrast between Jesus' holy character and the environment and profession of the man He calls.
* **"and he said unto him, 'Follow me.'":** This is the climactic moment of the verse. Jesus' command (G2036, _épō_, "to speak or say") is direct, concise, and authoritative. The imperative "Follow me" (G190, _akolouthéō_ G3427, _moí_) is a divine summons to immediate and complete discipleship, requiring Levi to abandon his former life and commit entirely to Jesus.

#### 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.

* [Matthew 9:9](/matthew/9-9 "The Call of Matthew")
* [Mark 2:14](/mark/2-14 "The Call of Levi/Matthew")
* [Luke 19:10](/luke/19-10 "Jesus Came to Seek and Save the Lost")

### 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
* **How does Levi's immediate response challenge my own willingness to follow Jesus completely and without hesitation?**
* **In what areas of my life might I be "sitting at the receipt of custom," clinging to worldly security, reputation, or comfort that Jesus is calling me to leave behind?**
* **How can I adopt Jesus' perspective, looking beyond societal labels and past mistakes to see the potential for transformation in others, just as He saw in Levi?**

### 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](/luke/5-31-32 "Jesus Came to Call Sinners"): "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](/1_corinthians/1-27 "God Chooses the Lowly")). 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](/matthew/11-28-30 "Come to Me, All Who Are Weary")). This encounter underscores the profound truth that "while we were still sinners, Christ died for us" ([Romans 5:8](/romans/5-8 "God Demonstrates His Love")), making it possible for anyone, regardless of their past, to become a "new creation" in Him ([2 Corinthians 5:17](/2_corinthians/5-17 "New Creation in Christ")).

Note: Commentary is generated by AI with a directive for Biblical fidelity. Always rely on the Holy Spirit for discernment. The Scripture text and cross-references are from verified, non-AI sources.

Cross-References

Mark 2:13

¶ And he went forth again by the sea side; and all the multitude resorted unto him, and he taught them.

Mark 2:22

And no man putteth new wine into old bottles: else the new wine doth burst the bottles, and the wine is spilled, and the bottles will be marred: but new wine must be put into new bottles.

Matthew 9:9

¶ And as Jesus passed forth from thence, he saw a man, named Matthew, sitting at the receipt of custom: and he saith unto him, Follow me. And he arose, and followed him.

Matthew 9:17

Neither do men put new wine into old bottles: else the bottles break, and the wine runneth out, and the bottles perish: but they put new wine into new bottles, and both are preserved.

Mark 3:18

And Andrew, and Philip, and Bartholomew, and Matthew, and Thomas, and James the [son] of Alphaeus, and Thaddaeus, and Simon the Canaanite,

Matthew 10:3

Philip, and Bartholomew; Thomas, and Matthew the publican; James [the son] of Alphaeus, and Lebbaeus, whose surname was Thaddaeus;

John 1:43

¶ The day following Jesus would go forth into Galilee, and findeth Philip, and saith unto him, Follow me.