Why choose Levi, a tax collector?
Why did Jesus choose a tax collector like Levi in Luke 5:27?

Text of the Event

“After this, Jesus went out and saw a tax collector named Levi sitting at the tax booth. ‘Follow Me,’ He said to him.” (Luke 5:27)


Cultural Stigma of Tax Collectors

In first-century Galilee, local “tax collectors” (τελώνης) bought franchises from Rome, exacting tolls on goods moving along the Via Maris through Capernaum. Jewish tradition classed them with robbers and idolaters; the Mishnah excludes their testimony in court (m. Sanhedrin 25b). Their contact with Gentiles made them ritually unclean, and their cooperation with an occupying power branded them traitors (Josephus, Antiquities 18.3.1). Thus Levi occupied the lowest rung of Jewish respectability, an ideal showcase for Jesus’ counter-cultural grace.


Divine Initiative and Sovereign Choice

The verb ἐθεάσατο (“He saw”) signals a deliberate, evaluative gaze. Jesus’ call precedes repentance; grace initiates, the sinner responds (cf. John 15:16; Romans 9:16). Selecting a despised official dramatizes that salvation is unearned and sovereignly bestowed (Ephesians 2:8-9).


Illustration of Grace and Repentance

Immediately after the call, Levi “left everything, rose, and followed Him” (Luke 5:28). The sequence—grace first, total surrender second—becomes a lived parable of Luke 5:32: “I have not come to call the righteous, but sinners to repentance.” Jesus turns a public sinner into a public witness; the subsequent banquet (vv. 29-30) visibly contrasts new covenant joy with Pharisaic exclusivism.


Foreshadowing the Gentile Mission

A Roman-employed toll officer daily interacted with Syrians, Greeks, and Nabateans. Calling Levi anticipates Luke-Acts’ trajectory from Jerusalem to “the ends of the earth” (Acts 1:8). The gospel that later bears his apostolic name opens with a Gentile-inclusive genealogy (Matthew 1) and closes with the Great Commission (Matthew 28:18-20), mirroring the multicultural setting of his conversion.


Constructing a Diverse Apostolic Team

Among the Twelve stand rugged fishermen (Peter, Andrew), a political revolutionary (Simon the Zealot), and now a government collaborator (Levi). The spectrum exhibits the reconciling power of the kingdom and fulfills 1 Corinthians 1:27—God chooses the unexpected “that no flesh should boast.”


Levi’s Skill-Set and the Gospel of Matthew

Tax officers kept precise bilingual records and were trained in shorthand. Papias of Hierapolis (c. AD 110, cited in Eusebius, Hist. Ecclesiastes 3.39) reports, “Matthew compiled the sayings (λόγια) in the Hebrew dialect.” Levi’s professional literacy uniquely suited him to preserve Jesus’ discourses (e.g., Sermon on the Mount, Matthew 5–7) with courtroom-grade accuracy.


Archaeological Corroboration

Excavations at Capernaum (V. Corbo, F. Loffreda, 1978-2003) uncovered a basalt-paved customs square adjacent to the village harbor, exactly where imports from the Golan and exports of Galilean fish incurred tolls. Milestones along the Via Maris bear Latin fiscal symbols, illustrating the infrastructure behind Luke’s terse phrase “tax booth.”


Theological Themes: Kingdom Reversal

Levi’s call inverts Levitical expectations. Though his name evokes priestly heritage, he served an unholy system. Jesus, the true High Priest (Hebrews 4:14), reclaims a wayward “Levite,” portraying the new covenant’s power to purify even the impure and to create priests of a royal nation (1 Peter 2:9).


Early Church Reception

The Didache (c. AD 100) and Ignatius’ Epistles cite Matthean material authoritatively, implying acceptance of Levi’s apostolic witness within one generation of composition. His record shaped liturgy, catechesis, and legal debates (e.g., Justin Martyr, First Apology 67).


Practical Application

1. No category of sinner is too entrenched for redemption; believers must mirror Christ’s initiative toward societal outcasts.

2. Vocational skills, however secular, can be repurposed for kingdom service.

3. Diversity within the body magnifies God’s glory and authenticates the gospel’s universality.


Conclusion

Jesus chose Levi to dramatize unmerited grace, to foreshadow the gospel’s global reach, to integrate complementary gifts into His apostolic foundation, and to furnish the church with an eyewitness-accounting, Spirit-breathed Gospel. In calling the most despised, He displayed the depth of His mercy and the breadth of His mission—an enduring invitation to every sinner who hears the words, “Follow Me.”

How can we prioritize obedience to Jesus in our daily lives like Levi?
Top of Page
Top of Page