Luke 5:27

27 Later, as Jesus left the town, he saw a tax collector named Levi sitting at his tax collector’s booth. “Follow me and be my disciple,” Jesus said to him.

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Luke 5:27 Meaning and Commentary

Luke 5:27

And after these things he went forth
After his discourse with the Scribes and Pharisees, and his healing of the man, sick with the palsy, he went forth from the city of Capernaum, to the sea side; not only for retirement and recreation, after the work of the day hitherto, but in order to meet with, and call one that was to be a disciple of his:

and saw a publican named Levi
who is said to be the son of Alphaeus, ( Mark 2:14 ) and so it is said to be in Beza's ancient copy here; and who was also called Matthew, see ( Matthew 9:9 )

sitting at the receipt of custom;
at the place where custom was received, and toll taken, near the sea side, of such that went over. The Syriac and Persic versions read, "sitting among publicans", of which business he himself was; and these might be his servants under him, or partners with him; (See Gill on Mark 2:14)

and he said unto him, follow me:
of all the publicans that were there, he singled out Levi, or Matthew, and directed his discourse to him, and called him to be a follower of him: an instance of powerful, special, and distinguishing grace this; (See Gill on Matthew 9:9).

Taken from John Gill's Exposition of the Bible

Luke 5:27 In-Context

25 And immediately, as everyone watched, the man jumped up, picked up his mat, and went home praising God.

26 Everyone was gripped with great wonder and awe, and they praised God, exclaiming, “We have seen amazing things today!”

27 Later, as Jesus left the town, he saw a tax collector named Levi sitting at his tax collector’s booth. “Follow me and be my disciple,” Jesus said to him.

28 So Levi got up, left everything, and followed him.

29 Later, Levi held a banquet in his home with Jesus as the guest of honor. Many of Levi’s fellow tax collectors and other guests also ate with them.

Holy Bible. New Living Translation copyright© 1996, 2004, 2007, 2013 by Tyndale House Foundation. Used by permission of Tyndale House Publishers Inc., Carol Stream, Illinois 60188. All rights reserved.