After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth. “Follow me,” Jesus said to him, and Levi got up, left everything and followed him. Then Levi held a great banquet for Jesus at his house, and a large crowd of tax collectors and others were eating with them. But the Pharisees and the teachers of the law who belonged to their sect complained to his disciples, “Why do you eat and drink with tax collectors and sinners?” Jesus answered them, “It is not the healthy who need a doctor, but the sick. I have not come to call the righteous, but sinners to repentance.”

Levi was a Jewish employee of the Roman government. Tax collectors back then were given a lot of authority and discretion when charging taxes. If it was anything like today, they could collect taxes in lots of different ways, for different reasons. Today we are taxed on social security taxes and FICA taxes right off the top of our checks. We are then taxed on our income and after that a myriad of consumption taxes that are paid: at the gas pump, at the grocery store, to use government parks, buying a house or other large assets, etc. Finally, there are the asset taxes: taxes on real estate, estate taxes of a dead person’s assets, and others. These all have purposes and we benefit some from their collection. When I think of the type of person Levi could be today, he could be anyone with extreme power over many people. And some of these people “lord it over” those underneath their power. It is the way of the world to step on whoever you need to, to get ahead.

I have seen this in business with greedy owners, in government with empty promises from mayors, governors, presidents, and congressmen, for example. I have also seen some in these roles use their power for extreme good!

Levi was really doing what most worldly tax collectors (and other powerful people) did — step on the “little people” to get ahead. But something in Jesus’ message must have resonated to him. I imagine he likely thought … here was the truth being presented in its raw form, and it was so different, so unique, so refreshing.

So he set his whole career aside and followed Jesus. He surrendered and he had been set free! Jesus talks about being set free here: “Jesus replied, ‘Very truly I tell you, everyone who sins is a slave to sin. Now a slave has no permanent place in the family, but a son belongs to it forever. So if the Son sets you free, you will be free indeed.’” ‭‭(John‬ ‭8‬:‭34‬-‭36‬)‬‬

And so Levi invited his old friends and his new friends over for a meal to celebrate Jesus and his new life. Jesus had transformed his life and he wanted everyone to know it and join him in it!

In contrast, we see that all the Pharisees and teachers of the law could do was criticize Levi’s generosity. They could not see that Levi was free — totally free from the bondage of sin and this world’s pursuits. They only saw how he did not measure up to their manmade standards.

So the question I must ask myself today is: Will I stay loyal and locked into the success path of this world or will I be free and follow Jesus wherever he leads? Will I sacrifice all to be his disciple?

Lord, thank you for Levi and his example of complete surrender and excitement about his new life in you. May I join him in my excitement level about all that you have in store for your faithful followers! And my I celebrate publicly your transformation in me!