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Mark 2:14

Adam Clarke
Bible Commentary

Levi - The same as Matthew; he appears to have been a Jew, though employed in the odious office of a tax-gatherer. For an account of his call, see his Gospel, Matthew 9:9, etc.

Albert Barnes
Notes on the Whole Bible

Levi, the son of Alpheus - The same, undoubtedly, as “Matthew,” the writer of the gospel which bears his name. It was not uncommon among the Jews to have two names.

The receipt of custom - See the notes at Matthew 9:9.

Matthew Henry
Concise Bible Commentary
Matthew was not a good character, or else, being a Jew, he would never have been a publican, that is, a tax-gatherer for the Romans. However, Christ called this publican to follow him. With God, through Christ, there is mercy to pardon the greatest sins, and grace to change the greatest sinners, and make them holy. A faithful, fair-dealing publican was rare. And because the Jews had a particular hatred to an office which proved that they were subject to the Romans, they gave these tax-gatherers an ill name. But such as these our blessed Lord did not hesitate to converse with, when he appeared in the likeness of sinful flesh. And it is no new thing for that which is both well done and well designed, to be slandered, and turned to the reproach of the wisest and best of men. Christ would not withdraw, though the Pharisees were offended. If the world had been righteous, there had been no occasion for his coming, either to preach repentance, or to purchase forgiveness. We must not keep company with ungodly men out of love to their vain conversation; but we are to show love to their souls, remembering that our good Physician had the power of healing in himself, and was in no danger of taking the disease; but it is not so with us. In trying to do good to others, let us be careful we do not get harm to ourselves.
Ellen G. White
The Desire of Ages, 272-80

This chapter is based on Matthew 9:9-17; Mark 2:14-22; Luke 5:27-39.

Of the Roman officials in Palestine, none were more hated than the publicans. The fact that the taxes were imposed by a foreign power was a continual irritation to the Jews, being a reminder that their independence had departed. And the taxgatherers were not merely the instruments of Roman oppression; they were extortioners on their own account, enriching themselves at the expense of the people. A Jew who accepted this office at the hands of the Romans was looked upon as betraying the honor of his nation. He was despised as an apostate, and was classed with the vilest of society. DA 272.1

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