Expositor's Bible Commentary Commentary Luke 5:27

"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 5:27 (ASV)

Levi (i.e., Matthew; see comment on Mt 9:9) was a tax collector (see comment on Lk 3:12); he obviously was treated by the Pharisees as a religious outcast.

The direct command of Jesus to follow him results in Levi’s immediate and total obedience. Luke notes both the negative aspect (leaving everything) and the positive one (following Jesus) of what Levi did (see 9:23–25 for Jesus’ comments on this pattern).