Luke 5:27–28

²⁷ 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.” ²⁸ So he left all, rose up, and followed Him.

Commentary

The Gospel of Luke now recalls the call of Matthew. This takes place while Matthew is sitting at the tax office; for he was a tax collector for Rome. Thus, though a Jew, Matthew would’ve been largely segregated from his “mainstream” brethren because of their immense distaste for Rome and specifically those amongst them employed in its service. Now when Jesus saw Matthew sitting at the tax office, he did not see Matthew as his Jewish brethren saw him, that is as being a traitor, or one who was unjust, or even a “thief.” No when Jesus saw Matthew He saw right past his occupation and right past the peoples preconceived notions about him, and likely the slanderous things that would’ve been said about him because he was a tax collector, and so when Jesus saw him, He saw right into Matthews heart (consider 1 Samuel 16:7). Therefore, Jesus seeing Matthew for who he really was, and seeing in Matthew the unlimited potential, and room for God to work good in and through, knew He had found one of His Fathers lost children, who longed to know Him. Jesus then when He saw Matthew sitting at the tax office knew He had found His disciple whose heart God had long prepared for Him. And so, when Jesus saw Matthew, He called out to him with two simple words: “Follow Me.”
Matthew then with that Word from Jesus to “Follow Me.” Does not hesitate but he immediately arose, left all, and followed Christ, leaving all that was his old person and life behind him forever! For when Jesus called Matthew, he knew the Shepherds Voice and his heart and soul longed to know Him and be with Him, something that we also experience when we too having run after the course of this world and life find that nothing in it, or about it, satisfies us apart from Christ. Matthew then will go on to be one of the twelve Apostles, and later He will pen the first recorded Gospel. But that is all future, unknown to Matthew at this time, but not unknown to our Great God and Savior the Lord Jesus Christ. Consider then your own calling from God and Christ when it comes, because it will come to you. Will you then respond with a yes Lord I will follow You when He does call you! Or will you draw back and cling to what He wants you to forsake so that you can follow Him unencumbered by the cares and concerns of and for this life. That answer is one only you yourself can answer, and I pray that you do answer yes, and not just with your mouth, but with your heart, for it is our heart that God always seeks first. Everything else then works itself out from there.

Scripture Quotations

New King James Version. (1982): Thomas Nelson