1. Follow me (27-28)
Levi had gotten rich by collaborating with Rome. He thought that money could make him happy, so he aggressively went after it. He became rich, but money didn't make him happy. He thought there was no way out of the lonely, selfish, miserable life he was trapped in. Then Jesus passed by his tax booth and called him. He turned from his old life, left everything and followed Jesus. This is repentance.
2. I came to call sinners (29-32)
Levi was so full of joy that he gave a party to celebrate his new life. He invited Jesus and his disciples, and all his fellow tax collectors. The Pharisees were indignant. How could a righteous man like Jesus go to such a party? But Jesus explained by telling them why he had come into the world. He didn't come for self-righteous people; he came to call sinners to repentance.
Application: Lord, thank you for calling me to repent and live a new life as your disciple.
One Word: Jesus came to forgive sinners