Calling Sinners (Luke 5:27-32)
- Mark L. Hatfield

- 1 day ago
- 8 min read

After that He went out and noticed a tax collector named Levi sitting in the tax booth, and He said to him, "Follow Me." And he left everything behind, and got up and {began} to follow Him.
Jesus, after He had healed a paralytic, went out of the place where He was and saw a man collecting taxes by the name of Levi (commonly known as Matthew, meaning “gift of God”). Levi was sitting in a tax booth and was doing a job that caused him to be despised by most people. Nobody enjoyed paying taxes, but especially paying taxes to a tax collector, who, in many instances, would take more than what he was instructed to take, so that he might have some of the money for himself.
Since Palestine was under the Roman government’s jurisdiction at this time, certain men would be appointed to make mandatory collections of taxes on just about everything that could be taxed. If you were a male from the age of 14-65 or you were a female from the age of 12-65, you were required to pay a poll tax. For example, if a man was carrying goods on a cart being pulled by an animal, they would not only tax him for using the road that he was on, but they would ask him for money for the animal he was using, the goods he carried, the cart he carried them on, and even the wheels that were on the cart. Whether he was going to the harbor or the market, there were taxes due there as well. If this man did not have the money to pay, he would have to borrow it from the tax collector at an outrageous interest rate. Tax collectors were lumped in with thieves, robbers, and murderers because of their harsh dealings with the people.
An interesting note to be made is that a tax collector was forbidden from entering any Jewish synagogue. When Jesus took His ministry to the highways and byways, He opened a door of opportunity to the people who were the outcasts of society. When the Jewish leaders began to harden their hearts against Jesus and close their eyes and ears to the truth that He spoke, Jesus turned to those who were desperately in need of a Savior. They would listen to and see Jesus as their Savior, and they would follow Him.
As Matthew (Levi) sat there, Jesus called Him with the words, “Follow Me.” On several occasions, Jesus used this short phrase to call disciples to Him (Matt. 4:19; 8:22). If the heart of any one person were prepared, ready, and willing to change for the better, they would arise and follow Jesus when they heard Him call. In this case, Matthew, “left everything behind, and got up and {began} to follow Him.” Matthew left his job, his livelihood, and his authoritative position to follow Jesus. On the other hand, Matthew left the ridicule and shame often associated with that same office that he held. Matthew could repeat the words of Peter when he claimed that all of the disciples left everything to follow Jesus (Mk. 10:28-30).
When we follow Jesus, it is very much the same. We may have to make some sacrifices to follow Him, which will be difficult to make, while we also remove some things from our lives that will be a blessing to us (poor reputation, bad attitudes, etc.). Also, we may come out of a time of being lethargic in the faith, and when we hear the call of the Lord, we will stand up and leave behind all of those things that hinder us from faithfully serving the Lord (Phil. 3:7-14; Heb. 12:1-2).
It is one thing to leave other hindrances behind, but it is a completely different thing to take up your cross daily and follow Jesus (Matt. 16:24-25). Some people commend themselves for removing sin and error from their lives, but they never add those necessary qualities that are supposed to be a part of the Christian life. Matthew teaches us in this example that we not only need to lay aside everything that is hindering us, but we need to leave everything “behind”, get “up”, and follow Jesus. If you haven’t made this commitment to Jesus yet, we can help you to do that today. Jesus is calling all people to come and follow Him. Jesus said on one occasion in John 10:27-28, “My sheep hear My voice, and I know them, and they follow Me; and I give eternal life to them, and they will never perish; and no one will snatch them out of My hand.” Are you following Jesus today? (See also John 12:26)
And Levi gave a big reception for Him in his house; and there was a great crowd of tax collectors and other {people} who were reclining {at the table} with them. The Pharisees and their scribes {began} grumbling at His disciples, saying, "Why do you eat and drink with the tax collectors and sinners?" And Jesus answered and said to them, "{It is} not those who are well who need a physician, but those who are sick. "I have not come to call the righteous but sinners to repentance."
Matthew, after following Jesus, welcomes Him into his home for a large meal, or what is called here a “big reception”. How many of us welcome Jesus into our homes? I don’t mean hanging a cross in the hallway or putting a Bible on the coffee table. I am asking, how many of us use our homes for places of hospitality toward our fellow Christians and our neighbors? How many of us speak of Jesus to our spouses and our children? How many of us will study the Bible with frequency in the home? Maybe a better question to ask is, does Jesus get a BIG reception in your home, or is He barely received at all?
Matthew invited several guests to be present at this feast. To eat and drink with another was an intimate act in those days. The text says, “there was a great crowd of tax collectors and other {people} who were reclining {at the table} with them.” Remember that the common people despised tax collectors. Here, Matthew involves them in a meal that he has invited the Lord to attend. Why? Why didn’t Matthew extend the invitation to the people who were already followers of Christ? Why didn’t he limit the crowd to those who were already righteous? In just a moment, we will see the answer, but before we consider that, let me ask, who do we invite into our homes to be able to share our blessings with (including our faith)? It is easy to cater to those who think and act as we do. When was the last time you extended that opportunity to someone who may be less fortunate (whether that be physically or spiritually)? Once Matthew realized what a blessing it was to be following Jesus, it seems he had invited a large crowd of those who would benefit from doing the same. Instead of taking the money that others had for living on, Matthew was giving others an opportunity to have the riches and treasures of heaven. What a change! And as it has been said, “Change is good!”
Barclay once wrote, “It would be well if we were to regard the sinner not as a criminal but as a sick man; and if we were to look on the man who has made a mistake not as someone deserving contempt and condemnation but as needing love and help to find the right way.”
In the last episode, we introduced the scribes and the Pharisees, who were watching Jesus with their critical eyes. Since they were trying to be perfect keepers of their own interpretations of the Law, they also held others to that same standard. In this case, the scribes and Pharisees noticed that Jesus was eating with tax collectors and sinners, both of whom were despised by these legalistic law legislators.
They said as they grumbled to His disciples, "Why do you eat and drink with the tax collectors and sinners?" Take note of the fact that they didn’t come right out and plainly ask Jesus or His disciples why they were involved in this activity. Their poor attitude wouldn’t allow them to speak openly with the Lord, and their haughty spirits would not permit them to speak calmly with the disciples of the Lord. Under their breath, they simply mumble and grumble against them. How many people are like that today? Their attitude won’t allow them an open line of prayer to God, and their prideful hearts won’t permit them to deal rightly with their fellow man, especially members of the body of Christ, when they face an issue. Under their breath and behind the backs of others, many continually complain about the way that different people function from a judgmental spirit. This is not how we are supposed to live! Don’t be like the Pharisees? It is said that the Pharisees wouldn’t even allow Matthew to come in contact with the flowing part of their garments, let alone to speak openly with him. What a terrible state to be in, when you are so self-righteous and you think so highly of yourself that you cannot properly deal with others.
Jesus said in response to their grumbling, “{It is} not those who are well who need a physician, but those who are sick. I have not come to call the righteous but sinners to repentance." Jesus speaks to the source of the problem when He tells the Pharisees this. He informs them in His statement that He is not only the Physician, but that He was around those who needed Him the most. The Pharisees needed to come to Jesus to be healed of their spiritual blindness and hard-heartedness. Jesus cannot heal someone who will not submit to His authority in obedience to His commands. If we are like the Pharisees, we will never obey.
In this statement made by Jesus is also the shocking reminder of the Pharisees being overly righteous. If Jesus said that He came to call sinners to repentance and not call the righteous, then in their minds, they certainly would not have thought that they needed to be called. The Pharisees would have to humble themselves and recognize their stance before the Lord as hypocrites and legalists of their own laws, to be able to submit to the law of Christ and the righteousness of God, which is by faith.
When the sickness of sin has entered our lives, and we see its terrible consequences, we will do whatever we can to find a remedy for it (See Rom. 6:23). Jesus is the Great Physician, and He is the only one who has the specialty of removing sin from our lives. It is only His blood that can wash away the stain of guilt. He is the only one who can prescribe a remedy that we must abide by.
Luke, being a physician and the writer of this book, emphasizes that even he cannot take away sin as a practicing doctor. All Luke could do as a physician was give a referral in this book for others to go to Jesus. We know that we cannot take away our own sins or the sins of others. When was the last time you came to Jesus? When was the last time you recommended Him as the Great Physician?
Lamar said in his commentary, “This emphatic declaration has cheered and gladdened the hearts of the fallen and abandoned in all the ages. It is a ray of hope banishing their dark despair. Christ came for them; came to call them; came to call them to repentance-to a changed heart, and life and destiny.”
Today, you have the opportunity to change your life by coming to Jesus in repentance and humble obedience. Jesus can take away the sins that you have in your life. Jesus can make you whole again. Jesus is the only Great Physician who can lead you to eternal life in heaven. Will you come to Jesus today? If you are a disciple of Jesus, but you have forgotten the cleansing of your former sins in returning to a life of wrong, you can hear the call of Jesus and repent, changing those things today. The prescription for cleansing is given in the word of God; do not delay while the remedy for sin is available to you (See Acts 22:16; Rom. 6:1-8). If I can assist you or put you in contact with a good church in your area, I would love to help by sharing the gospel with you and guiding you in responding in obedience to the Lord. Why are you waiting? Arise, and be baptized, washing away your sins, calling on the name of the Lord.



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