Mark 2:14

And rising, he followed him. In the Gospel of Luke, it is written more fully: And leaving all, he rose and followed him (Luke 5). Therefore Matthew, understanding what it truly means to follow the Lord, leaves all things and follows. To follow indeed is …

(i. 11. in Marc.) So also the same person is called Levi and Matthew; but Luke and Mark, on account of their reverence and the honour of the Evangelist, are unwilling to put the common name, while Matthew is a just accuser of himself, (Prov. 18. Vulg.) and calls himself Matthew and publican. He wishes to show to his hearers that no one who is converted should despair of his salvation, since he himself was suddenly changed from a publican into an Apostle. But he says that he was sitting at the 'teloneum,' that is, the place where the customs are looked after and administered. For 'telos' in Greek is the same as 'vectigal,' customs, in Latin.

(ubi sup.) Now to follow is to imitate, and therefore in order to imitate the poverty of Christ, in the feeling of his soul even more than in outward condition, he who used to rob his neighbour's wealth, now leaves his own. And not only did he quit the gain of the customs, but he also despised the peril, which might come from the princes of this world, because he left the accounts of the customs imperfect and unsettled. For the Lord Himself, Who externally, by human language, called Him to follow, inflamed him inwardly by divine inspiration to follow Him the moment that He called him.

However, He departed from there as well, and along the way He caught Levi-Matthew. He who is now called Levi by Mark is Matthew, for he had two names. Therefore Luke and Mark, concealing his real name, call him Levi. But he himself is not …

Thus then Levi, which means Appointed, followed from the custom-house of human affairs, the Word, Who says, He who doth not quit all that he has, cannot be my disciple.

The Lord passing on from thence called Matthew; wherefore there follows, And as he passed by, he saw Levi the son of Alphæus sitting, &c. For he sat at the receipt of custom, either, as is often done, exacting from some, or making up accounts, (λογοπραγῶν apud Theo.) or doing some actions of that sort, which publicans are wont to do in their abodes, yea this man, who was raised on high from this state of life that he might leave all things and follow Christ. Wherefore it goes on, And he saith to him, Follow me, &c. But he who used to plot against others becomes so benevolent, that he invites many persons to eat with him. Wherefore it goes on; And it came to pass, that as Jesus sat at meat in his house.

And as he passed by,....

Levi - The same as Matthew; he appears to have been a Jew, though employed in the odious office of a tax-gatherer. For an account of his call, see his Gospel, Mat 9:9, etc.

The person who is called Levi, at the beginning of this passage, is the same person who is called Matthew in the first of the four Gospels. Let us not forget this. It is no less than an apostle and an evangelist, whose early history is now before our eyes. We learn from these verses the power of Christ to call men out from the world, and make them His disciples . We read that he said to Levi, when "sitting at the receipt of custom, Follow me." And at once "he arose and followed him."

The person who is called Levi, at the beginning of this passage, is the same person who is called Matthew in the first of the four Gospels. Let us not forget this. It is no less than an apostle and an evangelist, whose early history is now before our eyes. We learn from these verses the power of Christ to call men out from the world, and make them His disciples . We read that he said to Levi, when "sitting at the receipt of custom, Follow me." And at once "he arose and followed him." From a tax-collector he became an apostle, and a writer of the first book in the New Testament, which is now known all over the world. This is a truth of deep importance. Without a divine call no one can be saved. We are all so sunk in sin, and so wedded to the world, that we would never turn to God and seek salvation, unless He first called us by His grace. God must speak to our hearts by His Spirit, before we shall ever speak to Him. Those who are sons of God, says the 17th Article, are "called according to God's purpose by His Spirit working in due season." Now how blessed is the thought that this calling of sinners is committed to so gracious a Savior as Christ! When the Lord Jesus calls a sinner to be His servant, He acts as a Sovereign ; but He acts with infinite mercy . He often chooses those who seem most unlikely to do His will, and furthest off from His kingdom. He draws them to Himself with almighty power, breaks the chains of old habits and customs, and makes them new creatures. As the magnet attracts the iron, and the south wind softens the frozen ground, so does Christ's calling draw sinners out from the world, and melt the hardest heart. "The voice of the Lord is mighty in operation." Blessed are they, who, when they hear it, harden not their hearts! We ought never to despair entirely of any one's salvation, when we read this passage of Scripture.

Levi, the son of Alpheus - The same, undoubtedly, as “Matthew,” the writer of the gospel which bears his name. It was not uncommon among the Jews to have two names. The receipt of custom - See the notes at Mat 9:9.

The call to follow at once produces a new situation. To stay in the old situation makes discipleship impossible.

When people complain that they find it hard to believe, it is a sign of deliberate or unconscious disobedience.