Mark 2:14

KJV

And as he passed by, he saw Levi the [son] of Alphaeus sitting at the receipt of custom, and said unto him, Follow me. And he arose and followed him.

KJV (with Strong's)

And {G2532} as he passed by {G3855}, he saw {G1492} Levi {G3018} the son of Alphaeus {G256} sitting {G2521} at {G1909} the receipt of custom {G5058}, and {G2532} said {G3004} unto him {G846}, Follow {G190} me {G3427}. And {G2532} he arose {G450} and followed {G190} him {G846}.

Complete Jewish Bible

As he passed on from there, he saw Levi Ben-Halfai sitting in his tax-collection booth and said to him, "Follow me!" And he got up and followed him.

Berean Standard Bible

As He was walking along, He saw Levi son of Alphaeus sitting at the tax booth. “Follow Me,” He told him, and Levi got up and followed Him.

American Standard Version

And as he passed by, he saw Levi the son of Alphæus sitting at the place of toll, and he saith unto him, Follow me. And he arose and followed him.

Commentary

### SUMMARY
Mark 2:14 records the transformative moment when Jesus calls Levi, also known as Matthew, a tax collector, to become one of His disciples. This pivotal encounter, occurring as Jesus passes by Levi's tax booth, showcases the Lord's radical inclusivity and sovereign authority to summon individuals from all walks of life, regardless of their social standing or perceived unworthiness, into His kingdom mission, prompting an immediate and life-altering response from Levi.

### CONTEXT
* **Literary Context:** This verse is strategically placed within Mark's Gospel, immediately following Jesus's controversial healing of a paralytic and His audacious declaration of authority to forgive sins in [Capernaum](/mark/2-1-12 "Mark 2:1-12 - Healing the Paralytic"). The preceding narrative vividly portrays Jesus's growing popularity among the common people contrasted sharply with the escalating opposition from the scribes and Pharisees, who questioned His divine claims. By calling a tax collector like Levi directly after asserting His authority over sin, Jesus deliberately extends His ministry to those considered most defiled and marginalized by the religious establishment, further illustrating the nature of the new covenant He inaugurates and setting the stage for the subsequent discussions about feasting with sinners and new wine in old wineskins in [Mark 2:15-22](/mark/2-15-22 "Mark 2:15-22 - Jesus Eats with Sinners and the Question of Fasting").
* **Historical & Cultural Context:** In first-century Judea, tax collectors (publicans) were among the most despised members of Jewish society. They were Jewish individuals who had contracted with the Roman authorities to collect taxes, often extorting more than required for personal profit. This collaboration with the occupying power, combined with their reputation for dishonesty, rendered them ritually unclean and socially ostracized. They were often grouped with "sinners" and prostitutes, excluded from synagogue life, and their testimony was not accepted in Jewish courts. Levi's "receipt of custom" (Greek: _telonion_) would have been a public booth or office, a visible symbol of his profession and his perceived treachery. Jesus's act of calling Levi, and subsequently dining with him and other tax collectors and sinners in [Mark 2:15](/mark/2-15 "Mark 2:15 - Jesus Dines with Tax Collectors"), was a profoundly scandalous and counter-cultural action that directly challenged the prevailing social and religious hierarchies.
* **Key Themes:** Mark 2:14 contributes significantly to several overarching themes in Mark's Gospel. Firstly, it powerfully illustrates **Jesus's radical inclusivity and mission to the marginalized**, demonstrating that His call extends beyond the religiously righteous to those considered outcasts, as further articulated in [Mark 2:17](/mark/2-17 "Mark 2:17 - Jesus Calls Sinners, Not the Righteous"). Secondly, it highlights the **sovereign authority of Jesus's call**, where a simple command elicits immediate and profound life change, mirroring the calling of the first disciples in [Mark 1:16-20](/mark/1-16-20 "Mark 1:16-20 - The Calling of Peter, Andrew, James, and John"). Thirdly, Levi's immediate response exemplifies the theme of **costly discipleship and radical obedience**, where following Jesus demands leaving behind one's former life and livelihood, a principle reiterated throughout Mark's narrative, such as in [Mark 8:34-37](/mark/8-34-37 "Mark 8:34-37 - Taking Up the Cross").

### EXPOSITION AND ANALYSIS

#### Key Word Analysis
* **saw (Greek, _eídō'_):** This primary verb, often used in the perfect tense to imply knowledge, signifies more than a casual glance. Jesus "saw" Levi not merely with physical sight but with spiritual discernment, perceiving his heart and potential for discipleship. It suggests an intentional, knowing gaze that penetrates beyond Levi's outward profession to his inner person, indicating divine insight and purpose in this specific encounter.
* **receipt of custom (Greek, _telṓnion'_):** This neuter noun refers specifically to a tax-gatherer's place of business, a tax booth or office. Its presence clearly identifies Levi's profession as a tax collector, a role that brought him wealth but also social and religious ostracization. The term emphasizes the context of Levi's life and the scandalous nature of Jesus's call to someone engaged in such a despised occupation.
* **Follow (Greek, _akolouthéō'_):** Derived from Greek words meaning "together" and "road," this verb literally means "to be in the same way with" or "to accompany." In the context of discipleship, it implies not merely physical proximity but a commitment to emulate Jesus's way of life, His teachings, and His mission. It is a command to abandon one's previous path and fully align with Christ, becoming His follower and learner.

#### Verse Breakdown
* **"And as he passed by, he saw Levi the [son] of Alphaeus sitting at the receipt of custom,"**: This clause sets the scene for the encounter. Jesus is actively moving ("passed by"), indicating His purposeful ministry. His gaze falls upon Levi, whose identity is specified by his father's name, Alphaeus, and his occupation. Levi is depicted "sitting at the receipt of custom," a static image conveying his rootedness in his profession and its associated lifestyle. The specific detail of his location underscores his public and notorious role as a tax collector, making Jesus's subsequent action even more striking.
* **"and said unto him, ‘Follow me.’"**: This is the core of the divine initiative. Jesus does not engage in a lengthy persuasion or negotiation; His call is a direct, authoritative command. The imperative "Follow me" (Greek: _Akolouthei moi_) is concise yet profound, demanding a complete reorientation of Levi's life. It is an invitation to discipleship that carries the weight of divine authority, signifying a call to abandon his current livelihood and embrace a new identity and purpose in Christ.
* **"And he arose and followed him."**: This final clause highlights Levi's immediate and decisive response. The phrase "he arose" (Greek: _anístēmi_) signifies a physical act of standing up, but also a metaphorical rising from his former life and occupation. Coupled with "and followed him," it conveys an unconditional and unwavering obedience. Levi's prompt action demonstrates the transformative power of Jesus's call and the genuine nature of his commitment, leaving behind a lucrative but socially condemned profession to embark on an unknown path with Jesus.

#### Literary Devices
Mark 2:14 is rich with **Irony** and **Contrast**. The irony lies in Jesus, the Son of God, calling a despised tax collector to be His disciple, a stark contrast to the expectations of the religious elite who believed God would only associate with the righteous. This act creates a powerful **Juxtaposition** between the purity and authority of Jesus and the perceived impurity and societal condemnation of Levi. The scene also functions as a **Call Narrative**, a common literary pattern in biblical texts where a divine figure issues a command and the recipient responds. This narrative structure emphasizes the divine initiative and the immediate, transformative power of Jesus's word. Furthermore, Levi's tax booth, the "receipt of custom," serves as a **Symbol** of worldly attachment and the very system that oppressed the Jewish people, making his immediate abandonment of it a powerful symbolic act of liberation and new allegiance.

### THEOLOGICAL AND THEMATIC CONNECTIONS
The calling of Levi is a profound theological statement about the nature of God's grace and the expansive reach of His kingdom. It demonstrates that God's invitation to salvation and discipleship is not based on human merit, social standing, or past righteousness, but on His sovereign choice and redemptive purpose. Jesus actively seeks out those whom society has deemed unworthy, revealing His compassion for the lost and His mission to heal and restore. This act foreshadows the universal scope of the Gospel, breaking down barriers of social class and religious prejudice, and affirming that all who respond to His call, regardless of their background, can find new life and purpose in Him.

* [Matthew 9:9](/matthew/9-9 "Matthew 9:9 - Matthew's Account of His Calling")
* [Luke 5:27-28](/luke/5-27-28 "Luke 5:27-28 - Luke's Account of Levi's Calling")
* [1 Corinthians 1:26-29](/1_corinthians/1-26-29 "1 Corinthians 1:26-29 - God Chooses the Foolish and Weak")

### REFLECTION AND APPLICATION
The narrative of Levi's calling is a powerful reminder that Jesus sees beyond our labels, our pasts, and the judgments of others. He looks directly at the heart, offering an invitation to transformation and purpose that transcends all societal barriers. For us today, this means recognizing that no one is beyond the reach of God's grace—whether we perceive ourselves as "tax collectors" burdened by sin or as "righteous" individuals who might inadvertently look down on others. The call of Jesus is personal, direct, and demands a radical response: to "arise" from whatever holds us captive, whether it be a career, a lifestyle, or a mindset, and to "follow Him" wholeheartedly. This act of immediate obedience is not merely a change of profession but a complete reorientation of life, a surrender to Christ's lordship that leads to true freedom and a new identity in Him. It challenges us to consider what "receipt of custom" we might be sitting at, and whether we are truly ready to leave it all behind to follow Jesus.

#### Questions for Reflection
* **What "receipt of custom" (i.e., what earthly attachment, habit, or identity) might Jesus be calling you to "arise" from today?**
* **How does Levi's immediate and radical obedience challenge your own willingness to follow Jesus without hesitation?**
* **In what ways can you extend Jesus's radical inclusivity to those marginalized or judged by society in your own community?**

### FAQ
**Was Levi the same person as Matthew, the author of the Gospel of Matthew?**

Answer: Yes, biblical scholars widely agree that Levi, the son of Alphaeus, called by Jesus in [Mark 2:14](/mark/2-14 "Mark 2:14 - The Calling of Levi") and [Luke 5:27](/luke/5-27 "Luke 5:27 - Levi's Calling in Luke"), is the same individual as Matthew, the tax collector who became one of the twelve apostles and is traditionally credited with authoring the Gospel of Matthew. The Gospel of Matthew itself refers to him as "Matthew the tax collector" in [Matthew 10:3](/matthew/10-3 "Matthew 10:3 - Matthew Listed Among the Apostles"), indicating that he embraced his new identity while acknowledging his former profession. This dual naming is not uncommon in the New Testament; for example, Simon was also called Peter.

### CHRIST-CENTERED FULFILLMENT
The calling of Levi in Mark 2:14 is a beautiful demonstration of Christ's redemptive mission, foreshadowing the ultimate inclusiveness of the New Covenant. Just as Jesus reached out to a social outcast, He came not to call the righteous, but sinners to repentance, as He Himself declares in [Mark 2:17](/mark/2-17 "Mark 2:17 - Jesus Calls Sinners"). This act prefigures the radical grace extended to all humanity through His atoning work on the cross. Levi, a symbol of those alienated from God by sin, is brought into intimate fellowship with the Savior, mirroring how Christ reconciles us to God through His blood, making us part of His body, the Church ([Ephesians 2:13-16](/ephesians/2-13-16 "Ephesians 2:13-16 - Christ Our Peace")). Levi's immediate departure from his tax booth and his subsequent following of Jesus signifies the new life and true freedom found only in Christ, a life where believers are called out of darkness into His marvelous light ([1 Peter 2:9](/1_peter/2-9 "1 Peter 2:9 - A Chosen Race, a Royal Priesthood")). This encounter ultimately points to Jesus as the one who fulfills the prophetic promise of a Shepherd who seeks out the lost and brings them home, transforming the most unlikely individuals into instruments for His glorious kingdom ([Ezekiel 34:11-16](/ezekiel/34-11-16 "Ezekiel 34:11-16 - God's Promise to Shepherd His Flock")).

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

Luke 5:27

¶ 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.

Luke 5:32

I came not to call the righteous, but sinners to repentance.

Luke 6:15

Matthew and Thomas, James the [son] of Alphaeus, and Simon called Zelotes,

Mark 1:17

And Jesus said unto them, Come ye after me, and I will make you to become fishers of men.

Mark 1:20

And straightway he called them: and they left their father Zebedee in the ship with the hired servants, and went after him.

Matthew 4:19

And he saith unto them, Follow me, and I will make you fishers of men.

Matthew 4:22

And they immediately left the ship and their father, and followed him.