Bible Reference / Bible Book Studies / Gospel of Luke / Luke 5 / Luke 5:27-32
Quick Summary
In Luke 5:27-32, Jesus walks past a tax collector named Levi sitting at his tax booth and says two words: "Follow me." Levi "got up, left everything, and followed him" (5:28). Then he throws a great banquet in his home for Jesus, filled with tax collectors and others. The Pharisees and their scribes complain to Jesus' disciples, "Why do you eat and drink with tax collectors and sinners?" (5:30). Jesus answers, "Those who are well have no need of a physician, but those who are sick; I have come to call not the righteous but sinners to repentance" (5:31-32).
Matthew's Gospel tells the same story and calls this tax collector Matthew, which is why many readers know it as the call of Matthew. It is one of the clearest pictures in the Gospels of who Jesus came for.
Scripture Reference
Passage: Luke 5:27-32
Parallel accounts: Matthew 9:9-13; Mark 2:13-17
Key people: Jesus; Levi, also called Matthew; the Pharisees and their scribes
Setting: a tax booth, likely near Capernaum on the Sea of Galilee, then Levi's house
Placement in Luke: after Jesus heals a paralyzed man through the roof (Luke 5:17-26) and before the question about fasting and new wine in old wineskins (Luke 5:33-39)
Why Calling a Tax Collector Was So Shocking
To feel the shock of this story, remember how people saw tax collectors. They collected tolls and taxes for the ruling powers, they kept whatever they charged beyond the official rate, and many grew rich by overcharging their own neighbors. They were seen as collaborators, cheats, and sinners. When tax collectors came to John the Baptist, his whole instruction was, "Collect no more than the amount prescribed for you" (Luke 3:12-13).
Levi's booth was probably a toll station near Capernaum, on a trade route close to the border of Herod Antipas' territory, so he likely collected for Herod, who answered to Rome. For the full background on how the system worked and why tax collectors were hated, see tax collectors in the Bible.
Verse-by-Verse Commentary on Luke 5:27-32
"Follow Me" (Luke 5:27)
"After this he went out and saw a tax collector named Levi, sitting at the tax booth; and he said to him, 'Follow me'" (5:27).
Jesus has just claimed the authority to forgive sins (Luke 5:24). Now he shows what that looks like in practice. He walks out and finds a man whose whole life was organized around taking from others.
Notice that Levi is "sitting." He is at work, in the middle of his business, surrounded by the tools of his trade. Jesus does not give him a long lecture or tell him to clean up his act first. He simply says, "Follow me."
Jesus' call to Levi is not based on his merit, his past, or his social standing. It is a call to discipleship without preconditions. In this simple, direct invitation, we see the heart of Jesus' mission: he seeks those who are lost, not those who think they have it all together.
"He Got Up, Left Everything, and Followed Him" (Luke 5:28)
"And he got up, left everything, and followed him" (5:28).
Levi's response is immediate and total. Only Luke tells us that he "left everything," echoing what Peter, James, and John did a few verses earlier when they left their boats and nets (Luke 5:11).
But there is a difference. A fisherman could always go back to fishing, and after the resurrection Peter did just that (John 21:3). A tax collector who walked away from his booth could not simply walk back. His contract and position would be gone. Levi's decision cost him his job, his wealth, his security, and his familiar way of life. He chose to follow Jesus into an uncertain future rather than remain in the comfort of what he knew.
Jesus does not ask us to wait until we have everything figured out. He invites us to follow him now, with all that we have. Following him means leaving behind the old life, our habits, our comforts, and the things that hold us back, and embracing the new life he offers.
The scene inspired one of the most famous paintings in Christian art, in which a beam of light falls across a dim counting table as Jesus points at the tax collector. Read more about Caravaggio's The Calling of Saint Matthew.
A Great Banquet with Tax Collectors (Luke 5:29)
"Then Levi gave a great banquet for him in his house; and there was a large crowd of tax collectors and others sitting at the table with them" (5:29).
Levi's response is personal and communal. He throws a party and invites everyone he knows, which for a tax collector meant other tax collectors and people on the margins of religious life. He doesn't follow Jesus privately. He wants his friends to meet him.
This act of hospitality matters for several reasons. It shows Levi's joy and gratitude. It shows that Jesus is willing to sit at a table that respectable people avoided. And it turns the meal into a picture of the kingdom of God, where sinners are welcomed and grace abounds. Like Levi, we are called to open our homes and our lives so others can encounter the grace we have received. For more, see Bible verses about hospitality.
Meals in the Gospel of Luke
Luke loves to tell stories around a table. In the ancient world, sharing a meal meant accepting someone, and Jesus' table companions said a great deal about his mission:
He eats with Levi and his tax collector friends (5:29).
He dines with Simon the Pharisee and is anointed by a sinful woman he forgives (7:36-50).
He feeds the five thousand (Luke 9:10-17).
He teaches about humility and hospitality at a dinner and tells the parable of the great banquet, where the poor and outsiders fill the seats (14:7-24).
He invites himself to the home of Zacchaeus, another tax collector (19:1-10).
He shares the Last Supper with his disciples (22:7-23).
He is recognized in the breaking of bread at Emmaus (24:30-31).
Levi's banquet is the first of these tables, and it sets the tone for all the rest.
"Why Do You Eat and Drink with Tax Collectors and Sinners?" (Luke 5:30)
"The Pharisees and their scribes were complaining to his disciples, saying, 'Why do you eat and drink with tax collectors and sinners?'" (5:30).
The Greek verb for "complaining" is gongyzō, an onomatopoeic word that sounds like muttering. It is the same word the Greek Old Testament uses for Israel grumbling against Moses and God in the wilderness (Exodus 16:7-8). Luke uses it again when the Pharisees grumble that Jesus "welcomes sinners and eats with them" (15:2) and when the crowd grumbles that Jesus has gone to be the guest of Zacchaeus (19:7). Grumbling about whom Jesus welcomes is a recurring theme in Luke.
Who were the "sinners"? In this setting, the word refers to Jews who were known for disregarding God's law, people whose lifestyles or occupations put them outside respectable religious life. We might say today that someone had "backslidden" or was living far from faith.
For the Pharisees, purity and separation were essential to righteousness. To eat with someone was to accept them, and they could not understand why a teacher of God's law would share a table with people like this.
Their question challenges us too. It is easy to judge people by their social status, occupation, or past sins. Do we draw lines around who is worthy of our love and acceptance? Or do we, like Jesus, extend grace to everyone? For more, see Bible verses about judging others.
"Those Who Are Well Have No Need of a Physician" (Luke 5:31)
"Jesus answered, 'Those who are well have no need of a physician, but those who are sick'" (5:31).
Jesus answers with a proverb anyone could understand. Doctors spend their time with sick people. That is their job. Jesus spends his time with sinners because that is his.
There is gentle irony here. The Pharisees thought of themselves as the healthy ones. Jesus does not argue the point. He simply makes clear that he came for people who know they need healing.
Notice the medical image in a Gospel traditionally attributed to Luke, "the beloved physician". And notice the echo of Nazareth, where Jesus predicted his hometown would say, "Doctor, cure yourself!" (Luke 4:23). The physician they rejected is now healing the people they would not touch.
The gospel is for those who know they need a Savior. Jesus, the Great Physician, comes to heal us, restore us, and bring us back into right relationship with God.
"Not the Righteous but Sinners to Repentance" (Luke 5:32)
"I have come to call not the righteous but sinners to repentance" (5:32).
Matthew and Mark record Jesus saying he came "to call not the righteous but sinners." Only Luke adds the words "to repentance." Repentance (metanoia) means a change of mind and direction, turning away from sin and toward God. It is one of Luke's central themes, from John the Baptist's preaching to Jesus' final commission that "repentance and forgiveness of sins is to be proclaimed in his name to all nations" (24:47).
Luke's addition explains Jesus' welcome. Jesus eats with sinners to call them home. Levi shows what that looks like: he turned from his booth and followed Jesus. Read more about what repentance means and Bible verses about repentance.
Matthew's version adds one more line, quoting Hosea 6:6: "Go and learn what this means, 'I desire mercy, not sacrifice'" (Matthew 9:13).
Is Levi the Same Person as Matthew?
Almost certainly. The three Gospels tell the same story with the same details:
Mark 2:14 calls him "Levi son of Alphaeus."
Luke 5:27 calls him "a tax collector named Levi."
Matthew 9:9 calls him "a man called Matthew."
When the Gospels list the twelve apostles, there is no Levi, but there is a Matthew (Luke 6:15), and Matthew's own list calls him "Matthew the tax collector" (Matthew 10:3). Having two names was common in that world. Simon was also called Peter, and Saul was also called Paul. Matthew, meaning "gift of the Lord," may have been a name Levi took or was given after he followed Jesus.
Early Christian tradition connects this tax collector with the first Gospel. Read more about who wrote Matthew and when Matthew was written. He became one of the Twelve whom Jesus chose after a night of prayer (Luke 6:12-16).
“The Calling of St. Matthew” by Caravaggio is captivating and Jesus points and calls - the light of revelation shines into the dark.
Tax Collectors in the Gospel of Luke
Levi is the first of several tax collectors in Luke, and together their stories form one of the Gospel's strongest threads. The table below gathers them in one place.
| Passage | What Happens | What It Shows |
|---|---|---|
| Luke 3:12-13 Tax collectors and John the Baptist |
Tax collectors come to be baptized and ask what they should do. John tells them to collect no more than the amount prescribed. | Even before Jesus' ministry, tax collectors are responding to God's call to repent. |
| Luke 5:27-32 Levi (Matthew) |
Jesus calls Levi from his tax booth. Levi leaves everything and throws a banquet for Jesus and other tax collectors. | Jesus calls a tax collector to be a disciple and eats at his table. |
| Luke 7:29-34 "A friend of tax collectors" |
Tax collectors acknowledge God's justice, while critics call Jesus "a glutton and a drunkard, a friend of tax collectors and sinners." | The insult aimed at Jesus is actually a true description of his mission. |
| Luke 15:1-2 Tax collectors draw near |
Tax collectors and sinners come to listen, and the Pharisees grumble that Jesus "welcomes sinners and eats with them." | Jesus answers with the parables of the lost sheep, the lost coin, and the prodigal son. |
| Luke 18:9-14 The Pharisee and the tax collector |
A tax collector prays, "God, be merciful to me, a sinner!" and goes home justified, while the proud Pharisee does not. | Humility before God matters more than religious reputation. |
| Luke 19:1-10 Zacchaeus, a chief tax collector |
Jesus invites himself to Zacchaeus' house. Zacchaeus gives half his goods to the poor and repays anyone he cheated four times over. | "The Son of Man came to seek out and to save the lost." |
Quotations from the NRSV.
Translation Comparison: Luke 5:27-32
Luke 5:27. The NRSV and ESV say "sitting at the tax booth"; the NLT says "sitting at his tax collector's booth." The Greek telōnion means a toll or tax office.
Luke 5:29. The NRSV and ESV say "a great banquet" or "a great feast"; the NLT says "a banquet." The Greek dochē megalē means a large reception or feast.
Luke 5:30. The NRSV says "complaining"; the ESV says "grumbled"; the NLT says "complained bitterly." The Greek gongyzō means to grumble or mutter.
Luke 5:32. All three include "to repentance," a phrase found only in Luke's version of this saying.
Luke 5:27-32 Meaning for Today
The call of Levi gives a glimpse into the heart of Jesus' ministry. Through Levi, we see a God who reaches out to the lost, who calls sinners to repentance, and who offers grace where society offers judgment.
This passage challenges us to look beyond appearances and labels and to see others as Jesus sees them: people in need of grace, people worthy of love, and people invited into the kingdom of God. It also asks whose table we are willing to sit at, and whom we are willing to welcome to ours.
Like Levi, we are called to follow Jesus, to leave behind our old life, and to welcome others into the fellowship of grace. Jesus' call to Levi is his call to all of us: "Follow me." For more, see Bible verses about calling.
FAQ: Jesus Calls Levi (Luke 5:27-32)
What happens in Luke 5:27-32? Jesus calls Levi, a tax collector, to follow him, and Levi leaves everything to do so. Levi then hosts a great banquet for Jesus with many tax collectors and others. When the Pharisees complain that Jesus eats with sinners, Jesus answers that the sick need a physician and that he came to call sinners to repentance.
Is Levi the same person as Matthew? Yes, most likely. Matthew 9:9 tells the same story about "a man called Matthew," while Mark and Luke call him Levi. The lists of the twelve apostles include Matthew, and Matthew 10:3 calls him "Matthew the tax collector."
Why were tax collectors hated in Jesus' time? Tax collectors worked for the ruling powers, Herod Antipas in Galilee and ultimately Rome, and they often collected more than required to enrich themselves. People saw them as collaborators and cheats who profited from their own neighbors.
Why did Jesus eat with tax collectors and sinners? Jesus ate with them to welcome them into God's kingdom and call them to repentance. As he explained, a physician goes to the sick, and Jesus came for people who knew they needed God.
What does "those who are well have no need of a physician" mean? Jesus used a common proverb to explain his mission. Just as doctors care for the sick, Jesus came for sinners who recognize their need for healing and forgiveness. The saying also gently challenges those who think they do not need him.
What does Luke 5:32 mean? In Luke 5:32, Jesus says he came "to call not the righteous but sinners to repentance." Only Luke includes "to repentance," emphasizing that Jesus welcomes sinners in order to turn their lives toward God.
What did Levi leave behind to follow Jesus? Luke says Levi "left everything." Unlike a fisherman, a tax collector could not easily return to his work, so Levi gave up his income, position, and security to follow Jesus.
Scripture quotations are from the New Revised Standard Version Bible, copyright © 1989 the National Council of the Churches of Christ in the United States of America. Used by permission. All rights reserved.
Works Consulted
Darrell L. Bock, Luke (NIV Application Commentary)
Joel B. Green, The Gospel of Luke (New International Commentary on the New Testament)
John Nolland, Luke 1-9:20 (Word Biblical Commentary)
Joseph A. Fitzmyer, The Gospel According to Luke I-IX (Anchor Bible)
