Biblical References:
The Calling of Levi is recounted in the Synoptic Gospels: Matthew 9:9-13, Mark 2:13-17, and Luke 5:27-32. These passages describe the moment when Jesus calls Levi, also known as Matthew, to be one of His disciples.

Context and Background:
Levi, who is also identified as Matthew in the Gospel of Matthew, was a tax collector by profession. Tax collectors during the time of Jesus were often viewed with disdain by the Jewish community. They were seen as collaborators with the Roman authorities and were often accused of extortion and greed. Despite this negative perception, Jesus extends His call to Levi, demonstrating His mission to reach out to those marginalized by society.

The Event:
In Mark 2:13-14 , the account begins with Jesus walking along the shore of the Sea of Galilee. As He teaches the crowd, He sees Levi sitting at the tax booth. Jesus simply says to him, "Follow Me," and Levi immediately rises and follows Him. This act of obedience and faith is significant, as Levi leaves behind his lucrative position to become a disciple of Christ.

Significance of the Calling:
The calling of Levi is a profound example of Jesus' ministry and His message of redemption. It illustrates that Jesus came not to call the righteous, but sinners to repentance (Mark 2:17). By choosing Levi, Jesus challenges societal norms and religious expectations, emphasizing that God's grace is available to all, regardless of their past.

Levi's Response and Transformation:
Levi's response to Jesus' call is immediate and wholehearted. In Luke 5:29 , Levi hosts a great banquet for Jesus at his house, inviting many tax collectors and sinners. This gathering becomes an opportunity for Jesus to teach about the kingdom of God, further illustrating His mission to seek and save the lost.

Pharisees' Reaction:
The Pharisees and scribes express their disapproval of Jesus' association with tax collectors and sinners. In Matthew 9:11 , they question the disciples, "Why does your Teacher eat with tax collectors and sinners?" Jesus responds by highlighting the purpose of His ministry: "It is not the healthy who need a doctor, but the sick" (Matthew 9:12).

Theological Implications:
The calling of Levi underscores the theme of grace and the transformative power of Jesus' call. It serves as a reminder that no one is beyond the reach of God's love and that true discipleship requires a willingness to leave behind one's former life. Levi's transformation from a tax collector to an apostle and Gospel writer exemplifies the radical change that occurs when one responds to Jesus' invitation.

Legacy of Levi/Matthew:
Levi, known as Matthew, is traditionally credited with authoring the Gospel of Matthew. His Gospel emphasizes Jesus as the fulfillment of Old Testament prophecies and highlights the inclusivity of the Gospel message. Matthew's life and work continue to inspire believers to embrace the call of Christ and to share the message of salvation with all people.