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.
Luke chapter 5 verses 27 and 28 chronicle the call of Levi (or Matthew). This brief story of simple faith is remarkable. It personifies God’s grace to unworthy sinners and the subsequent faith and action of a true disciple.
Levi was a tax collector, the vilest sort of sinner in Jewish society. Tax collectors were Jews working for the Roman government. They would collect the required amount of taxes plus a little extra to line their pockets. They were the first century equivalent of Tony Soprano, extorting money from their fellow countrymen. They were considered dishonest thieves and criminals. The7y were typically accompanied by an entourage of thugs, soldiers, and various “sinners”. These cats made up the bottom echelon of society, and were hated and scorned by the devout Jews.
Yet, this hopeless, despicable, hated tax collector was whom Jesus chose. His grace overshadowed this man’s unworthiness, and Levi responded with simple yet astounding faith. He followed Jesus, walking away from a table stacked with money. He recognized Jesus to be the priceless pearl and traded the riches of this life for the riches of Christ.
Such is the good news.
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