Expositor's Bible Commentary Commentary Mark 2:14

"And as he passed by, he saw Levi the [son] of Alphaeus sitting at the place of toll, and he saith unto him, Follow me. And he arose and followed him." — Mark 2:14 (ASV)

Jesus seems to be doing his teaching on this occasion as rabbis often did theirs—“as he walked along.” If so, his teaching was interrupted by his encounter with Levi (i.e., Matthew) at the tax collector’s booth. He was employed by Herod Antipas, the tetrarch of Galilee, as a tax collector. Tax collectors were despised by the Jews because they were considered traitors and because they often were extortioners.

Jesus called Levi to follow him. There was much at stake for him in accepting Jesus’ challenge, for there would be little possibility of his returning to his occupation. Tax collecting jobs were greatly sought after as a sure way to get rich quickly (see comment on Lk 3:12–13).