Levi’s Call: What It Really Means to Follow Jesus

In Luke chapter 5, we are introduced to a man named Levi—better known in other parts of Scripture as Matthew, the future apostle and traditionally recognized author of the Gospel of Matthew. Although Matthew would later become one of the twelve apostles and play a significant role in spreading the gospel, the Bible gives surprisingly little detail about his life.

What we do know is powerful: after encountering Jesus, Levi’s life changed completely. He left behind everything he once lived for and followed Christ wholeheartedly for the rest of his life.

According to early church tradition, Matthew later preached throughout regions like Syria, Persia, and northern Africa before ultimately dying as a martyr in Ethiopia. His story is one of total transformation—a transformation that began with a simple but life-altering invitation from Jesus:

“Follow me.”

The World Levi Lived In

To understand the significance of Levi’s calling, it helps to understand the role of tax collectors in first-century Judea.

At the time, the Roman Empire dominated much of the known world, stretching across Europe, the Middle East, and northern Africa. Rome imposed heavy taxation throughout its territories, but instead of collecting taxes directly, they often used a system known as “tax farming.”

Wealthy individuals would pay Rome upfront for the right to collect taxes from local populations. Anything they collected above what Rome required became profit. This system created enormous opportunities for corruption and exploitation.

Tax collectors were often viewed as traitors by their own people. They worked for Rome, profited from their neighbors’ suffering, and frequently used extortion and predatory lending practices to increase their wealth.

As a result, tax collectors became some of the most despised individuals in Jewish society. They were commonly grouped together with prostitutes and other publicly recognized sinners. Rejected by much of society, they often formed social circles with others who were similarly outcast.

That was Levi.

And yet Jesus chose him.

Jesus Sees Beyond External Appearances

Throughout Luke’s Gospel, Jesus encounters people with obvious external needs—those suffering from leprosy, paralysis, or demonic oppression. But Luke repeatedly emphasizes a deeper truth: humanity’s greatest need is not physical healing, but spiritual healing.

When Jesus healed the paralytic earlier in Luke, the first thing He addressed was not the man’s body, but his sin.

Levi’s situation highlights this same theme.

Unlike the leper or paralytic, Levi appeared successful on the outside. He likely had wealth, stability, and influence. But spiritually, he was deeply sick.

Jesus saw beyond appearances and recognized Levi’s true need.

“Follow Me”

Luke 5:27–28 says:

“After this he went out and saw a tax collector named Levi, sitting at the tax booth. And he said to him, ‘Follow me.’ And leaving everything, he rose and followed him.”

That’s all Luke tells us.

There’s no extended conversation. No dramatic buildup. No explanation of Levi’s internal struggle.

Jesus called. Levi responded.

The simplicity of the passage highlights what matters most: Jesus initiated the call, and Levi responded decisively.

The Cost of Following Jesus

Throughout the Gospels, Jesus repeatedly invites people to follow Him. Some immediately leave everything behind—like Peter, James, John, and Levi. Others hesitate or walk away.

The rich young ruler famously turned away sorrowful because he was unwilling to let go of his wealth. Others offered excuses about timing, responsibilities, or personal obligations.

The call to follow Jesus is never casual.

Jesus says in Luke 9:

“If anyone would come after me, let him deny himself and take up his cross daily and follow me.”

This is not a temporary lifestyle enhancement or spiritual add-on. Following Jesus is an all-in commitment.

At the same time, Scripture also shows that Jesus calls different people in different ways.

Some were called to leave everything and travel with Him physically. Others were called to return home and serve faithfully where they were.

The healed demoniac wanted to travel with Jesus, but Jesus instructed him to stay home and proclaim what God had done for him. Zacchaeus, another tax collector, repented and followed Jesus without being called into itinerant ministry.

The calling is personal, but the surrender is universal.

What Does It Mean to “Renounce All”?

One of Jesus’ most challenging teachings comes in Luke 14:

“Any one of you who does not renounce all that he has cannot be my disciple.”

These words can sound extreme, but Jesus is addressing something deeper than possessions alone—He is addressing priority and devotion.

Jesus is not teaching hatred toward family or irresponsibility toward loved ones. Scripture consistently commands believers to love others well. Rather, Jesus is emphasizing that nothing—not relationships, possessions, success, comfort, or even our own lives—can occupy a higher place in our hearts than Him.

Anything elevated above Christ becomes a burden we were never designed to carry.

Ironically, surrender is not about loss as much as it is about freedom.

Jesus Removes Burdens, Not Just Blessings

We often think of surrender as Jesus taking things away from us. But throughout the Gospel, Jesus presents surrender differently.

He says:

“Come to me, all who labor and are heavy laden, and I will give you rest.”

Many of the things we cling to—money, status, relationships, approval, comfort—become crushing burdens when they sit at the center of our identity.

Jesus calls people to surrender not to diminish them, but to free them.

Levi understood this.

When he left his tax booth behind, he was not merely abandoning a career. He was stepping into freedom.

Levi’s Feast: Bringing Other Sinners to Jesus

After deciding to follow Jesus, Levi hosted a large feast in his home. Unsurprisingly, many of his guests were fellow tax collectors and other social outcasts.

The Pharisees were scandalized.

“How can Jesus eat with sinners?” they asked.

But Jesus responded with one of the clearest statements of His mission:

“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.”

Jesus was not condoning sin. He was confronting it with healing and grace.

A doctor does not avoid sick people. He goes to them because they need help.

In the same way, Jesus entered into the lives of broken people not to celebrate their sin, but to rescue them from it.

Levi’s feast became an act of worship and evangelism at the same time. He celebrated what Jesus had done in his own life while inviting others into the presence of the One who could change theirs too.

The Danger of Self-Righteousness

The Pharisees believed they were spiritually healthy. That was their problem.

Jesus’ statement carried deep irony: everyone is spiritually sick, but only those willing to admit it seek healing.

The tax collectors knew they were sinners. The Pharisees believed they were righteous.

One group came to Jesus desperate for mercy. The other rejected the Physician because they did not think they needed Him.

The Gospel begins with recognizing our need.

Following Jesus Today

Levi’s story raises difficult but important questions for every believer:

• What is Jesus asking me to surrender?
• What burdens am I carrying that were never meant to define my life?
• Have comfort, success, possessions, or even relationships taken a higher place in my heart than Christ?
• Am I truly following Jesus, or simply adding Him onto an already self-directed life?

Jesus’ call is still personal.

For some, following Him may involve radical life changes. For others, it may mean faithful obedience exactly where they are. But for everyone, it involves surrender, trust, and transformation.

Levi’s story reminds us that no one is too far gone for grace.

Jesus saw a corrupt tax collector sitting at a booth and called him into a completely new life.

And Levi responded.