13 Then He went out again by the sea; and all the multitude came to Him, and He taught them.
14 As He passed by, He saw Levi the son of Alphaeus sitting at the tax office. And He said to him, “Follow Me.” So he arose and followed Him.
15 Now it happened, as He was dining in Levi’s house, that many tax collectors and sinners also sat together with Jesus and His disciples; for there were many, and they followed Him.
16 And when the scribes and Pharisees saw Him eating with the tax collectors and sinners, they said to His disciples, “How is it that He eats and drinks with tax collectors and sinners?”
17 When Jesus heard it, He said to them, “Those who are well have no need of a physician, but those who are sick. I did not come to call the righteous, but sinners, to repentance.”
Also found in Matthew 9:9-13 and Luke 5:27-32.
by the sea (v.13) — The Sea of Galilee. “By” is “alongside,” indicating perhaps that the Lord was walking along the shore.
came (v.13) = lit. “kept on coming”
taught (v.13) = kept on teaching
Levi was sitting at the tollgate on the Great West Road from Damascus to the Mediterranean. This was also the customs office at Capernaum, the landing place for the many ships that traversed the Sea of Galilee or coasted from town to town. He was a tax collector who collected toll for Herod Antipas. Being in the employ of the Roman government which bled its subjects for taxes, these tax collectors were hated and despised by the Jews, and classed with sinners. “At” is epi, “on.” He was sitting on the elevated platform or bench which was the principal feature of the toll-office, and which was put [used as a word] for the whole establishment. Here was a Jew who loved money more than the good regard of and fellowship with his countrymen. … This is [probably] not the first time our Lord had seen Levi. His choice of this man as one of the Twelve, was based upon long observation of him as he sat at his tax collector’s desk. And this is not the first time that Levi saw our Lord. The whole city of Capernaum was flooded with our Lord’s fame and reputation. — Wuest, pages 51-52.
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follow (v.14) = lit. “walk the same road,” “to follow one who precedes, to join him as his attendant, to join one as his disciple, to side with his party.” … The word [follow] is in the imperative mode, issuing a command. It is not, “Would you like to follow Me? I extend this invitation to you.” … The verb is in the present tense, commanding the beginning of an action and its habitual continuance. it is, “Start following Me, and continue as a habit of life to follow Me.” … The command was not merely, “Follow Me.” It was “Follow with Me.” … Our Lord did not therefore merely command Levi to become His follower. He welcomed him to a participation in His companionship — Wuest, page 52.
The apostles who were fishermen when they were called occasionally went back to fishing. Matthew never went back to collecting taxes.