Written by Bebe Thomas
The Word
27 After that He went out and noticed a tax collector named Levi sitting in the tax booth, and He said to him, “Follow Me.” 28 And he left everything behind, and got up and began to follow Him. 29 And Levi gave a big reception for Him in his house; and there was a great crowd of tax collectors and other people who were reclining at the table with them. 30 The Pharisees and their scribes began grumbling at His disciples, saying, “Why do you eat and drink with the tax collectors and sinners?” 31 And Jesus answered and said to them, “It is not those who are well who need a physician, but those who are sick. 32 I have not come to call the righteous but sinners to repentance.”
Luke 5:27-32
Reflection
To grasp the meaning of this passage, it’s essential to understand the role of Jewish tax collectors in Israel. The Roman government imposed heavy taxes on the Jews and appointed tax collectors from among their own people to enforce these harsh policies. The primary aim was to keep the Jewish population oppressed and submissive to Roman rule. Jewish tax collectors would traverse Israel, collecting these excessive fees from their fellow countrymen, amassing personal wealth in the process. They enriched themselves at the expense of their own people. As a result, dining with a tax collector was comparable to sharing a meal with an enemy.
This is the story of Matthew, formerly known as Levi the tax collector, before his encounter with Jesus. Levi was a Galilean who served under Herod Antipas, the Roman-appointed ruler of Galilee. To say Levi was despised is an understatement; his fellow Jews viewed him as a traitor of the highest order, the worst of the worst. However, when Levi encountered Jesus, he abandoned everything to follow Him. Levi recognized his own sinfulness. After turning from his sin, he invited others he knew to experience the same transformative encounter with Jesus.
Jesus’ message to the “righteous religious people” of that time should resonate with us: “I dine with them because they know they are sinners in need of a savior.”
Application
How about you, do you know that you’re fatally ill and need a savior? The story of Levi’s transformation offers several valuable lessons for our own lives:
Challenge Self-Righteousness: Jesus’ message to the religious leaders of the time challenges us to examine our own attitudes. Are we quick to judge others, or do we recognize our own need for a Savior? We must guard against self-righteousness and remember that salvation is a gift for all who seek it.
Recognize Our Sinfulness: Just as Levi acknowledged his own sinfulness and need for a Savior, we too must come to terms with our imperfections and seek forgiveness. Self-awareness is the first step toward spiritual growth.
Follow Jesus Wholeheartedly: Levi left everything behind to follow Jesus. This calls us to prioritize our relationship with Christ above all else, even if it requires sacrifices. True discipleship involves committing to His teachings and living out our faith daily.
Invite Others to Encounter Jesus: After experiencing Jesus’ transformative love, Levi invited others to meet Him too. We should share our faith and introduce others to the life-changing power of Jesus. Our testimony can be a beacon of hope for those around us.
Embrace Humility: Jesus chose to dine with tax collectors and sinners, emphasizing that His message is for everyone, regardless of their past. This reminds us to approach others with humility and compassion, recognizing that we all need God’s grace.
Prayer
Heavenly Father, we come before You with grateful hearts, thankful for the transformative power of Your love and grace. Just as Levi left everything to follow Jesus, may we also turn away from our sins and embrace the new life You offer. Help us recognize our need for a Savior and invite others to experience Your saving grace.

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