5:27–28 Tax collectors (cf. comment on 3:10–14) were considered collaborators with the Romans and ethically suspect, since they often skimmed more money than warranted off the top for themselves. Jesus, upon seeing Levi (Matthew) sitting at his tax booth, summons Levi to follow him and be his disciple (cf. Luke 9:23, 59; 18:22). Levi is “not a chief tax collector, like Zacchaeus, but a minor functionary.”75 Jesus’ distinctiveness stands out in contrast to the rabbis’ practice of the day. Students asked rabbis if they could be their disciples, but eventually the period of discipleship would come to an end. They would not be disciples of rabbis forever. But Jesus summons people to follow him as disciples in a period of discipleship that will never come to an end—which shows that Jesus is not merely a rabbi. Levi, upon hearing the summons from Jesus, leaves his occupation and follows Jesus. Leaving “everything” signifies his total commitment to Jesus, but this could be overinterpreted since we see in the next verse that Levi throws a party for Jesus at his house.76

5:29 Levi holds a great feast in his house, inviting tax collectors and others who are not well regarded in polite society. Eating with others signifies social acceptance (cf. Gal. 2:11–14), and the Pharisees were careful not to eat with those considered to be sinners. Jesus’ eating with tax collectors and sinners powerfully communicates that love and grace are being extended to those rejected by the religious establishment. When Jesus eats with others, he communicates that justification is by faith alone, that forgiveness is available to all.

5:30 The Pharisees and scribes lament the situation and complain to Jesus’ disciples. They ask the disciples how they could possibly eat with tax collectors and sinners, for in doing so they bring contamination on themselves (cf. Luke 7:34; 15:2; 19:7). The Pharisees long to see the covenant promises realized, and they believe Israel must be pure and separate itself from evil to facilitate the coming of the kingdom. Jesus and his disciples, they are convinced, are going about this in the wrong way.

5:31–32 The incident ends with a declaration by Jesus, and many scholars identify this as a pronouncement story in which a definitive pronouncement from Jesus concludes a matter. Here Jesus compares himself to a doctor, explaining why the Pharisees have gotten the matter completely wrong. The Pharisees are attempting to stay away from all that infects and contaminates, but this is not the way to change Israel. Jesus as the physician has come to heal the sick, to bring them to salvation, to forgive sinners, to restore those who have wandered from God. If Israel is really going to be transformed, sinners must be reclaimed. Thus Jesus has not come from God (his coming from God is an indication of preexistence, by the way) to call those who are righteous, that is, those already rightly related to God. Another possibility is that the word “righteous” is being used ironically, with Jesus addressing those who think they are righteous, even though they are not. In any case, Jesus has come to call those in sin to turn to God. He does not write off any class of people but extends to them an offer of repentance. Neither does Jesus associate with sinners just to leave them content with their sin; he calls them to repentance, to turn from their sin, to accept the grace of God.