In these verses our Lord calls Levi, who is also known as Matthew. (Compare with Matthew 9:9-13). Two things capture our attention. Firstly Jesus continues to teach (verse 13). Secondly the increasing opposition of the Pharisees (verse 16). On this occasion they didn't like the company Jesus was keeping, and they asked the disciples, "Why does he eat with tax collectors and sinners?" The reply of our Lord is direct and to the point in verse 17.

1. The Call of Matthew – verse 14.

The name Matthew means 'gift of Jehovah'. Perhaps it was Jesus who changed it from Levi to Matthew. He was a tax collector sitting that day in his booth. Matthew collected a special sort of tax. It was not an income tax or a sales tax, but a tax on merchandise which was being transported on the international highway from Egypt to Syria. As the goods passed through, Matthew levied a tax. Everyone knew that these collectors kept so much for themselves before passing the money on to the Romans who were occupying Israel. The corruption was rampant. See the response in the life of Zacchaeus when the Lord met him (Luke 19:8). Tax collectors were therefore hated by the people. How could someone who was a Jew be working for the Romans and extorting money from fellow Jews? They were considered traitors – unfaithful to their own people and religion. One writer describes Matthew like this: "He sat near the lake at a table. Around him were piles of money, and account books, and fish, but few friends." Just picture the scene, where Jesus stops and says to Matthew of all people, "Follow me!"

This is amazing, but with Christ there is mercy and forgiveness to the greatest of sinners. However low someone may have fallen, there is no limit to the grace of God. Indeed God is glorified. Look up Luke 7:47. It is interesting to note that when they needed bodily cures they sought Him, but when it came to spiritual cures He sought them. One hymnwriter has the words, "Jesus sought me when a stranger, wandering from the fold of God." In Sovereign grace, Jesus Christ sought Matthew. But what is more amazing is that "Levi (Matthew) got up and followed him" (verse 14). We observe the immediate obedience! There was no hesitation, no delay. Matthew's life was changed in a moment. Luke puts it, "Levi got up, left everything, and followed him (Luke 5:28, compare with Luke 5:11). He turned his back on a lucrative post and position. There was obedience and sacrifice; he would trust in the Lord for his future needs. Matthew had a right priority; following Christ meant everything to him, and this is the most important thing today. But what was even more amazing, Matthew became one of the twelve apostles (see Luke 6:13-16), and compare with Revelation 21:14. Just imagine praying that prayer, 'Lord, you turned Simon the fisherman into Peter the Apostle; you turned Saul the persecutor of the Church into Paul the Apostle; you turned Onesimus the slave into Onesimus the brother Christian; you turned Levi the tax collector into Matthew the Apostle; you turned John Newton, the blaspheming slave trader, into the preacher and hymnwriter. Show us, Lord, what you want to make of us, by your grace.'

2.The Conditions of Discipleship.

• Self-denial - see Matthew 16:24; and compare with Matthew 10:38 and Luke 14:27.
• Leaving all behind - see Luke 14:33; compare with Philippians 3:7,8.
• Holding to the teaching - see John 8:31.
• Bearing fruit - see John 15:8.

Jesus said to Matthew, "Follow me", which literally means, 'Be following me'. The present imperative tense calls Matthew to follow constantly, to follow to the end. Look up Hebrews 11:13 and compare with Revelation 2:26. Are we prepared to follow Jesus constantly and consistently, serving Him as our Lord?

3. The Concern of Matthew – verses 15 and 16.

Luke describes the events here in verses 15 and 16 as 'a great banquet' (Luke 5:29). Matthew opened up his home for a meal and Jesus was there together with His disciples, plus many tax collectors and sinners. Was this purely a social occasion with many of Matthew's former colleagues and friends present? Or was Matthew concerned for these people and enthusiastic for them to meet the One who had called him and whom he was now following? I believe the latter was the case. This was an evangelistic occasion. Matthew wanted them to hear the good news of God. And he threw open the doors of his house for that reason. At every stage in our Christian life we're to witness, but the new believer has some unique opportunities – a whole network of friends to introduce to the Saviour. To the man delivered of the evil spirit Jesus said, "Go home to your family and tell them how much the Lord has done for you, and how he has had mercy on you" (Mark 5:19). This was Matthew's burden! Is it yours? Is it mine? We know a man in south-east Asia called Timothy. The Lord saved him and he went back and shared his faith with his parents and brothers, and seventeen of them came to faith in Christ.

4. The Commission of Christ – verse 17.

When the Pharisees criticised Jesus for eating with the 'sinners' and tax collectors He said to them, "It is not the healthy who need a doctor, but the sick. I have not come to call the righteous, but sinners." Where do we find the doctor? We find him in his surgery, at a bedside, in the hospital with those who are ill. Where do we find Jesus? He's with sinners, with those needing salvation. He brings the situation of the Pharisees into sharp focus. They thought they were worthy, good enough, righteous of themselves. Jesus came to call sinners like the tax collector in Luke 18:13: "God, have mercy on me, a sinner." Our pride needs to be broken. We must realise that our righteousness is nothing, and that it is only Christ Jesus who can save us. We must beware of thinking that we're good enough! We must repent of our sin and turn to Jesus Christ to receive Him as our Saviour, and we must FOLLOW HIM.