Luke 5:27

Second, how the disciples are called from the state of guilt. And after these things he went out, etc. Above the Evangelist treated of the calling of the disciples from a lawful state, that is, of justice; here he treats of their calling from a …

And 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. The same Levi who is Matthew, but Luke and Mark, out of respect and honor for the evangelist, did …

Now Luke and Mark, for the honour of the Evangelist, are silent as to his common name, but Matthew is the first to accuse himself, and gives the name of Matthew and publican, that no one might despair of salvation because of the enormity of his sins, when he himself was changed from a publican to an Apostle. Now by the election of Matthew is signified the faith of the Gentiles, who formerly gasped after worldly pleasures, but now refresh the body of Christ with zealous devotion.

And so from him that received toll from the passers by, Christ received toll, not money, but entire devotion to His company.

Or the publican is he who serves the prince of this world, and is debtor to the flesh, to which the glutton gives his food, the adulterer his pleasure, and another something else. But when the Lord saw him sitting at the receipt of custom, and not stirring himself to greater wickedness, He calls him that he might be snatched from the evil, and follow Jesus, and receive the Lord into the house of his soul.

In this Christ humbled himself, and appeared in the likeness of sinful flesh. By this he exposed himself, and got the invidious character of a friend of publicans and sinners. It was a wonder of his grace that the call was made effectual, became immediately so,

And after these things he went forth,....

See the notes at Mat 9:9-13. Luk 5:29 Made him a great feast - This circumstance “Matthew,” or “Levi” as he is here called, has omitted in his own gospel. This fact shows how little inclined the evangelists are to say anything in favor of themselves or to praise themselves. True religion does not seek to commend itself, or to speak of what it does, even when it is done for the Son of God.

The verses we have now read, ought to be deeply interesting to every one who knows the value of his immortal soul, and desires salvation. They describe the conversion and experience of one of Christ's earliest disciples. We also, are all by nature born in sin, and need conversion. Let us see what we know of the mighty change. Let us compare our own experience with that of the man whose case is here described — and by comparison learn wisdom. We are taught, in this passage — the power of Christ's calling grace.

The verses we have now read, ought to be deeply interesting to every one who knows the value of his immortal soul, and desires salvation. They describe the conversion and experience of one of Christ's earliest disciples. We also, are all by nature born in sin, and need conversion. Let us see what we know of the mighty change. Let us compare our own experience with that of the man whose case is here described — and by comparison learn wisdom. We are taught, in this passage — the power of Christ's calling grace. We read that our Lord called a tax-collector named Levi to become one of His disciples. This man belonged to a class who were a very proverb for wickedness among the Jews. Yet even to him our Lord says, "Follow Me!" We read furthermore, that such mighty influence on Levi's heart accompanied our Lord's words, that although "sitting at his tax booth," when called — he at once got up, left everything, followed Jesus, and became His disciple. We must never despair of any one's salvation, so long as he lives — after reading a case like this. We must never say of anyone that he is too wicked , or too hardened , or too worldly — to be saved. No sins are too many, or too bad — to be forgiven. No heart is too hard or too worldly — to be changed. He who called Levi still lives, and is the same that He was 1800 years ago. With Christ, nothing is impossible! How is it with ourselves? This, after all, is the grand question. Are we waiting, and delaying, and hanging back — under the idea that the cross is too heavy, and that we can never serve Christ? Let us cast such thoughts away at once and forever. Let us believe that Christ can enable us by His Spirit to give up all, and come out from the world. Let us remember that He who called Levi, never changes. Let us take up the cross boldly, and go forward.

Levi - See on Mat 9:9 (note); Mar 2:14 (note).