27 And after these things he went forth, and saw a publican, named Levi, sitting at the receipt of custom: and he said unto him, Follow me. 28 And he left all, rose up, and followed him. 29 And Levi made him a great feast in his own house: and there was a great company of publicans and of others that sat down with them. 30 But their scribes and Pharisees murmured against his disciples, saying, Why do ye eat and drink with publicans and sinners? 31 And Jesus answering said unto them, They that are whole need not a physician; but they that are sick. 32 I came not to call the righteous, but sinners to repentance. (Luke 5:27-32 KJV)
Jesus Calls Levi
We have this event recorded also in Matthew and Mark. It is not the story of a miracle in nature performed by our Lord Jesus, but an account of some of the wonders of his grace, which, rightly understood, are no less convincing proofs of Christ being sent by God than his other miracles.
It was a wonder of his grace that he would call a publican from the tax booth to be his disciple and follower (Luke 5:27). It was already remarkable that he admitted poor fishermen—men of the lowest rank—but even more astonishing that he called publicans, men of bad reputation. In this, Christ humbled himself and took on the likeness of sinful flesh. He exposed himself to criticism and gained the label of a friend of publicans and sinners.
It was a wonder of his grace that the call was immediately effective (Luke 5:28). This publican, though people in that profession rarely cared for religion, left his position at the custom-house—which was likely his livelihood and held prospects for promotion—and followed Christ. No heart is too hard for the Spirit and grace of Christ to transform, and no difficulty is beyond his power to overcome in the conversion of a sinner.
It was a wonder of his grace that Christ would not only receive a converted publican into his inner circle but also associate with unconverted publicans to reach their souls. He defended this as being consistent with the purpose of his coming into the world. He undertook to be the Physician of souls sick with sin and near death. As a healer by calling (Luke 5:31), he had special concern for the spiritually sick—for sinners who recognize their need for healing. He came to call sinners, even the worst of them, to repentance and to assure them of pardon when they repent (Luke 5:32). These are truly glad tidings.
It was a wonder of his grace that he patiently endured the opposition of sinners against himself and his disciples (Luke 5:30). He did not respond harshly to the complaints of the scribes and Pharisees, as he could have, but answered them with gentleness and reason. Instead of rebuking them, he took the opportunity to show compassion to publicans and encourage them.