Tax collector · Apostle

Levi

Period1st century AD (traditionally called around 28-30 AD)
Summary
A Jewish tax collector working for the Roman government in Galilee, Levi was called by Jesus right in the middle of his booth and, without hesitation, left everything to follow him. Also called Matthew, he became one of the twelve apostles and is recognized by Christian tradition as the author of the first Gospel.
Who was Levi
Biography

There are professions that make the neighborhood cross the street when someone walks by. Levi knew that feeling well: sitting at his tax booth by the Sea of Galilee, collecting taxes for the Roman government, he was seen by his own countrymen as a traitor serving the foreign occupier.

It was right there, in the middle of his workday, that Jesus passed by and said just two words: “Follow me” (Mark 2:14). Levi got up from his desk, left everything, and followed him, with no bargaining, no asking for time, no looking back.

Levi’s first act as a disciple reveals who he was: he threw a great banquet in his own house and invited his former colleagues, other tax collectors and “sinners,” to meet Jesus (Luke 5:29). He did not hide where he came from; he used that very past to introduce friends to the Master.

The feast bothered the Pharisees, who asked why Jesus ate with people like that. His answer defined the whole mission: “It is not the healthy who need a doctor, but the sick. I have not come to call the righteous, but sinners” (Mark 2:17).

Levi came to be called Matthew, and his name appears among the twelve apostles chosen by Jesus, identified right there as “the tax collector” (Matthew 10:3), as if the text itself wanted to keep a record of where he came from. After that, the gospels almost never mention him by name again.

Church tradition, from the earliest centuries, recognizes him as the author of the Gospel that bears the name of Matthew, the account that most closely links Jesus’ life to the prophecies of the Old Testament. Matthew seems to have preferred writing about Jesus rather than about himself.

Levi’s story reminds us that God does not require a clean résumé to call someone: he calls in the middle of the workday, in the wrong profession, in the wrong place, and turns the despised tax collector into a witness and writer of the good news. Whoever feels left out today, because of what they do or what they have done, finds in Levi a direct invitation: Jesus’ table has a seat reserved precisely for those who feel least worthy of sitting at it.

Defining verses

As he walked along, he saw Levi son of Alphaeus sitting at the tax collector's booth. "Follow me," Jesus told him, and Levi got up and followed him.

Mark 2:14

It is not the healthy who need a doctor, but the sick. I have not come to call the righteous, but sinners.

Mark 2:17

Visions, prophecies, and deeds

Called by Jesus at the tax booth

While working collecting taxes by the Sea of Galilee, Levi heard Jesus say "Follow me," got up, and followed him immediately, without hesitation.

Mark 2:14; Matthew 9:9; Luke 5:27-28

Offers a banquet for Jesus

Levi gathered tax collectors and sinners at his own house for a great feast, introducing his former colleagues to Jesus.

Luke 5:29; Mark 2:15

Criticized for eating with sinners

Pharisees and teachers of the law questioned Jesus' disciples about why he ate with tax collectors and sinners at Levi's house.

Mark 2:16; Luke 5:30

Chosen as one of the twelve apostles

Already called Matthew, he was counted among the twelve apostles chosen by Jesus, identified in the list as "the tax collector."

Matthew 10:3; Mark 3:18; Luke 6:15
Timeline
~28-30 AD

Called by Jesus while collecting taxes

Levi leaves the tax booth and follows Jesus immediately (Mark 2:14; Matthew 9:9)

~28-30 AD

Offers a banquet for Jesus at his house

Gathers tax collectors and sinners to introduce them to Jesus (Luke 5:29)

date uncertain, within Jesus' ministry

Chosen as one of the twelve apostles, already called Matthew

Appears in the apostolic list as "the tax collector" (Matthew 10:3)

~30-33 AD

Witnesses Jesus' ministry, death, and resurrection

As one of the twelve, he accompanies Jesus until the resurrection (Matthew 28:16-17)

Ancient church tradition, date uncertain

Identified as the author of the Gospel according to Matthew

Traditional attribution held since the 2nd century, not stated by the biblical text itself

Portrait

Responded to Jesus' call without hesitation, immediately abandoning a profitable and secure profession (Luke 5:28).

Used his own house and contacts to introduce Jesus to tax collectors and sinners right after being called (Luke 5:29).

Became one of the twelve apostles chosen by Jesus, a direct witness of his ministry (Matthew 10:3).

Is recognized by church tradition as the author of the Gospel of Matthew, the account that most closely connects Jesus to the prophecies of the Old Testament.

Before following Jesus, he worked as a tax collector serving the Roman government, an occupation viewed by the Jews of his time as collaboration with foreign rule, which made him despised and publicly classed alongside sinners by religious society (Mark 2:16, Luke 5:30).

Lessons and legacy
Lessons from their life

No professional past or tarnished reputation prevents someone from receiving God's call and being fully used by him.

Following Jesus carries an immediate cost: Levi gave up a secure source of income and status the very instant he was called.

The first impulse of someone who meets Jesus should be to introduce others to him, as Levi did by hosting the banquet.

Being rejected by established religion does not prevent someone from becoming central to the story of salvation, as happened with Matthew.

Missionary legacy

The Gospel of Matthew, attributed to him by Christian tradition, is today one of the most translated books in the world and a constant bridge between the Jewish faith and the Christian faith for peoples of biblical roots.

His story shows that the gospel reaches the socially and religiously marginalized first, a principle that guides work among stigmatized groups to this day.

The banquet he offered Jesus is a model of evangelistic hospitality: gathering people outside the faith at the table to introduce them to Christ.

Ancient church traditions, not recorded in the Bible, associate Matthew with preaching among Jews of the diaspora and, according to some accounts, also in regions such as Ethiopia and Persia (present-day Iran and neighboring countries), a sign of the gospel's cross-cultural reach from the earliest centuries.

Family and context
Family and relationships
Father Alphaeus (Mark 2:14)
Called by Jesus Christ
Fellow apostle James, son of Alphaeus
Fellow apostle Simon Peter
Nations mentioned

Israel

Mark 2:1,14 (Galilee)

Related places

Tax collector's booth by the Sea of Galilee

Site of Levi's calling by Jesus, in Israel (Mark 2:14)

Levi's house

Site of the banquet offered to Jesus with tax collectors and sinners (Luke 5:29)

Galilee

Region of present-day Israel where Levi practiced his profession and was called

Capernaum

Town in Galilee, present-day Israel, associated with Jesus' ministry by the lake (Mark 2:1)

Where to find them in the Bible
Where to find them in the Bible

Levi's calling is recounted in Mark 2:13-17, Matthew 9:9-13, and Luke 5:27-32. Already as Matthew, he appears in the list of the twelve apostles in Matthew 10:3, Mark 3:18, and Luke 6:15. Christian tradition attributes to him the authorship of the Gospel according to Matthew.

Other people