Charles Spurgeon Commentary Luke 5:26-27

"And amazement took hold on all, and they glorified God; and they were filled with fear, saying, We have seen strange things to-day. And after these things he went forth, and beheld a publican, named Levi, sitting at the place of toll, and said unto him, Follow me." — Luke 5:26-27 (ASV)

Saying, We have seen strange things today. And after these things he went forth, and saw a publican, named Levi, sitting at the receipt of custom:

This Levi, or Matthew, was a tax collector; not like those of our own day, but one who farmed the taxes for the Roman governor, and made what he could for himself out of them; at least, that is what many of the "publicans" did.