1. Follow me (27-28)

Jesus next saw a tax collector named Levi. Perhaps his parents hoped he would grow up as a servant of God and a holy priest. Levi abandoned his people, his culture and his religion in order to benefit from being a tax collector. To others he looked like a hopeless betrayer of God. But Jesus saw differently. He said, "Follow me." When Levi heard these words, he left everything and began a new life following Jesus.

2. To call sinners (29-32)

Levi celebrated his new life by holding a great banquet, where he invited many other tax collectors, along with Jesus. The Jewish leaders complained that Jesus was associating with sinners. They felt righteous, but they could not be righteous by disassociating themselves from "sinners." Jesus alone makes us righteous. He takes away our sins. He calls us to follow him. This is repentance.