24: Levi’s Call

I have already pointed out, in dealing with the subject of jests, how unseemly it is to take the position in life of individuals as the target for our gibes, and also have urged that we should refrain from insulting whole classes, races or communities. But at times our duty toward our client will force us to say something on the general character of a whole class of people, such as freedmen, soldiers, tax farmers or the like. In all these cases the usual remedy is to create the impression that it is with reluctance that we introduce topics which must give pain, while further we shall avoid attacking everything, and even while using the language of reproof with regard to the essential point of attack, shall make up for our censure by praising our victims in some other connexion.
Quintilian, Institutio Oratoria, 11.1.86

Tax collectors were not well-liked anywhere in the Roman empire—much less in Israel, where they constantly reminded Jews of their subservient status to the Roman government. Rome contracted out the collection of taxes to whomever would promise to collect the most taxes from a region (the highest bidder). These men were strongly motivated to collect the amount they bid, as any shortfall would be taken from their personal wealth. On the other hand, any taxes they collected beyond what they bid was theirs to keep, so many of them became fabulously wealthy by abusing the taxation system (see Luke 3:12–13, for instance).

Tax farmers were given extraordinary power, as well. They could, on reporting tax fraud to the Roman authorities, take anything they liked from their victims, up to and including their physical person, their wives, or their daughters.

When Jesus encounters Levi, sitting in his booth collecting taxes, he is encountering a person often considered something less than a full person—a person without dignity. In Rome, as in all pagan cultures, individual humans did not have worth based on their existence, but rather only on their connection to some greater power, whether wealth, deeds, or some god.

Levi was the least of the least in all these regards. He was not only rejected in every corner of Roman and Jewish culture, he was sitting at a booth collecting taxes. He was not even one of the men Rome contracted with to collect taxes, he just worked for them. He was least in the society of men, least in the society of his fellow Jews, and not among the greatest in the company of other tax collectors.

Levi seemed to be a small man in just about every way possible.

After this he went out and saw a tax collector named Levi, sitting at the tax booth. And he said to him, “Follow me.” And leaving everything, he rose and followed him.
Luke 5:27–29

This encounter with Jesus and his disciples completely changed Levi’s life. He leaves his way of making a living. While little is said of his financial position, losing his living and cutting off all hope of advancement.

Levi’s next action almost seems calculated to emphasize his standing in society. He throws a feast, which should be understood as one of the ways Levi began to follow Jesus.

And Levi made him a great feast in his house, and there was a large company of tax collectors and others reclining at table with them.
Luke 5:30

While he must have been a wealthy man, Levi only seemingly attracted other tax collectors to his feast. No family, other than his father and a potential brother (James), is ever mentioned in relation to Levi. He was, however, determined to bring the news of Jesus to those in his social circle.

While this next passage is presented by the Gospel writers as happening during the feast itself, Pharisees would not have attended any feast given by a tax collector. The Pharisees probably heard about this event at some later time, perhaps a few days or weeks. On hearing of it, they would use this feast as another accusation against Jesus.

And when the Pharisees saw this, they said to his disciples, “Why does your teacher eat with tax collectors and sinners?” But when he heard it, he said, “Those who are well have no need of a physician, but those who are sick. Go and learn what this means: ‘I desire mercy, and not sacrifice.’ For I came not to call the righteous, but sinners.”
Matthew 9:11–13

To fully understand what Jesus is saying here, we need to reach back into the Tanakh and understand the context of Jesus’ quote, which can be found in Hosea 6:4.

Your love is like a morning cloud,
like the dew that goes early away.
Therefore I have hewn them by the prophets;
I have slain them by the words of my mouth,
and my judgment goes forth as the light.
For I desire steadfast love and not sacrifice,
the knowledge of God rather than burnt offerings.
But like Adam they transgressed the covenant;
there they dealt faithlessly with me.
Hosea 6:4–7

The context here is about what we would call the spirit of the Law as opposed to the letter of the Law. What we don’t often inquire into is what the spirit of the Law might mean.

The first thing to notice is that Israel was, in fact, keeping the letter of the Law. They are doing the works of the Law. They are performing the sacrifices. What is missing is the attitude of faith an love that should accompany those sacrifices.

While modern Christian theologians portray the Mosaic Law itself as a form of salvation by works, Hosea—and, in turn, Jesus—is claiming favor from God does not come from doing the works of the Mosaic Law. Rather, the works of the Law must be done in an attitude of faith. The person presenting the sacrifice must desire to build a relationship with God via all of their life, and place their faith in God’s promise of forgiveness through these sacrifices.

As the Levites were to lead Israel into a faithful relationship with God, grounded in faith in God’s character, via the Mosaic Law, Levi turned his life from collecting taxes to bringing as many as possible into a relationship with God, placing his faith in God’s promises via the Messiah.

The Pharisees have turned the Mosaic Law into a transaction with God, making it worthless. Levi, on the other hand, has turned his entire life into faithful seeking after a relationship with God.

The Pharisees had turned the Mosaic Law into a path to righteousness so they would not need forgiveness. Levi, on the other hand, knew he could never live by the Mosaic Law, and hence he needed forgiveness. He sought that forgiveness at the feet of Israel’s Messiah, Jesus.