Introduction:
Levi's Banquet is a significant event recorded in the Synoptic Gospels, particularly in the Gospel of Luke (Luke 5:27-32), where Jesus dines with tax collectors and sinners at the house of Levi, also known as Matthew. This event highlights Jesus' mission to reach out to the marginalized and underscores the transformative power of His call.

Biblical Account:
The account of Levi's Banquet is found in Luke 5:27-32, with parallel passages in Matthew 9:9-13 and Mark 2:13-17. In the Berean Standard Bible, Luke 5:27-29 states: "After this, Jesus went out and saw a tax collector named Levi sitting at the tax booth. 'Follow Me,' He told him, and Levi got up, left everything, and followed Him. Then Levi hosted a great banquet for Jesus at his house, and a large crowd of tax collectors and others were eating with them."

Context and Background:
Levi, also known as Matthew, was a tax collector, a profession despised by the Jewish people due to its association with Roman oppression and corruption. Tax collectors were often viewed as traitors and sinners. Jesus' call to Levi and His subsequent attendance at the banquet was a radical act that challenged societal norms and religious expectations.

Significance of the Banquet:
1. Jesus' Call to Sinners: The invitation to Levi to follow Him demonstrates Jesus' willingness to reach out to those considered outcasts. Levi's immediate response, leaving everything behind, signifies a profound transformation and commitment to Jesus.

2. Association with Sinners: By attending the banquet, Jesus associates Himself with tax collectors and sinners, illustrating His mission to seek and save the lost (Luke 19:10). This act of fellowship signifies the inclusivity of the Gospel and the breaking down of social barriers.

3. Pharisaic Opposition: The presence of Jesus at Levi's banquet drew criticism from the Pharisees and scribes, who questioned His disciples, "Why do you eat and drink with tax collectors and sinners?" (Luke 5:30). This opposition highlights the tension between Jesus' ministry and the religious leaders' legalistic approach.

4. Jesus' Response: Jesus responds to the criticism with a profound statement: "It is not the healthy who need a doctor, but the sick. I have not come to call the righteous, but sinners, to repentance" (Luke 5:31-32). This declaration emphasizes the purpose of His ministry and the necessity of repentance for all.

Theological Implications:
Levi's Banquet serves as a powerful illustration of the grace and mercy of Jesus Christ. It underscores the message that the Kingdom of God is open to all who are willing to repent and follow Him, regardless of their past. The event challenges believers to extend grace and fellowship to those on the fringes of society, reflecting the heart of Christ.

Conclusion:
Levi's Banquet remains a pivotal moment in the Gospels, revealing the radical nature of Jesus' ministry and His call to sinners. It invites believers to embrace the transformative power of the Gospel and to participate in the mission of reaching the lost with compassion and love.