01/22/2026
'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.' 📖Luke 5:27-28
THE story of the calling of Levi (Matthew) is full of meaning and significance. Levi was a tax collector, a profession which was disliked and unpopular for three main reasons: first, tax collectors collaborated with the Roman occupiers; second, they could add ‘commission’ to the taxes for their own ends; and third, they were usually dishonest and corrupt.
The fact that Levi simply moved from his table and walked away from that life is amazing. In worldly terms, he had arguably much more to give up than the other disciples. His job would have made him wealthy, and he chose – in an instant – to leave and follow.
But there is more to the story than this. When Jesus called the fishermen to follow him, they simply left their boats with their family and followed him. If things had not worked out with Jesus, they could always return to the family and go back to their former lives as fishermen. Levi, on the other hand, had just abandoned the Romans and their taxes. There was no way he could step back into this role – he would never again be trusted by the Romans. He had not only left his nets, he had burned his boats too.
There is much in this story to commend Levi. He heard the call to follow Jesus and, from that moment, everything else in life was of secondary value. Jesus was criticised for spending time with sinners and tax collectors, but Levi held a banquet to let everyone know of his new-found love for the Lord. I can almost hear him giving his testimony at the dinner table…
➡ 'Calling' is an extract entitled from Words of Life - In Christ Alone, a Bible reflection from The Salvation Army. To read more of this, or to read the many devotional readings and teachings, head over to the YouVersion Bible App:
🌐https://www.bible.com/reading-plans/6594