Mark 2:14

King James Version (KJV)

And as he passed by, he saw Levi the son of Alphaeus sitting at the receipt of custom, and said unto him, Follow me. And he arose and followed him.

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.

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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.

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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.

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SDA Bible Commentary (limited)
Volume 1-7

14. He saw. See on Luke 5:27.

Levi. Luke also uses this name (ch. 5:27), but Matthew in the same story prefers the name Matthew (ch. 9:9). That the two names refer to the same man is indicated further by the fact that Matthew also is called “the publican [taxgatherer]” (ch. 10:3), and by the fact that in their lists of the Twelve, the other Gospels have Matthew and not Levi (Mark 3:18; Luke 6:15; cf. Acts 1:13). It was common for Jews to have more than one name, as Simon Peter and John Mark. See on Mark 3:14.

The son of AlphÃƒÂ¦us. Some have thought to identify “Levi the son of Alphaeus” with “James the son of Alphaeus” (ch. 3:18). However, in view of the evidence given above for the identity of Levi with Matthew, it appears certain that Levi and James were different men; whether they were brothers it is impossible to say (see on ch. 3:18).

The receipt of custom. That is, the tax office. It apparently was “by the sea side” (v. 13), and was probably an office at which Herod Antipas collected revenue from caravans and travelers passing along the main highway from Damascus and the East to Ptolemais (Accho) on the Mediterranean (see on Isa. 9:1), or over the Lake of Galilee from the territory of Herod Philip. As to the strategic, commercial location of Capernaum see on Matt. 4:13 and Luke 4:31.

In popular opinion tax collectors were considered disreputable. Not only were they frequently agents of Roman oppression, they also were often extortioners on their own account, who made use of their official power to oppress and defraud the people. They were hated and despised by all, as social and religious outcasts. See p. 66; see on Luke 3:12.

Follow me. The usual language Christ used in extending His invitation to discipleship (see Matt. 4:19; John 1:43). Called upon to make the great decision of his life on a moment’s notice, Matthew was ready; such a decision would presuppose his having had previous contact with Jesus. In his heart there must have been already a longing to follow Him. But since he knew full well the attitude of the rabbis toward tax collectors, it doubtless did not occur to him that this great Rabbi would condescend to have him among His disciples. Luke (ch. 5:28) adds that Matthew “left all” in order to follow Jesus; he left a profitable business to serve without pay.

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Ellen G. White
Lift Him Up, 106.6

True religion is embodied in the Word of God, and consists in being under the guidance of the Holy One in thought, word, and deed. He who is the Way, the Truth, and the Life takes the humble, earnest, wholehearted seeker, and says, Follow Me. He leads him in the narrow way to holiness and heaven.... And all who decide to follow the Lord fully will be led in the royal path (The Review and Herald, March 29, 1906). LHU 106.6

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Ellen G. White
SDA Bible Commentary, vol. 5 (EGW), 1120

29 (Matthew 9:9, 10; Mark 2:14, 15). Matthew Honored Christ Before Friends—In his grateful humility, Matthew desired to show his appreciation of the honor bestowed upon him, and, calling together those who had been his associates in business, in pleasure, and sin, he made a great feast for the Saviour. If Jesus would call him, who was so sinful and unworthy, He would surely accept his former companions who were, thought Matthew, far more deserving than himself. Matthew had a great longing that they should share the benefits of the mercies and grace of Christ. He desired them to know that Christ did not, as did the scribes and Pharisees, despise and hate the publicans and sinners. He wanted them to know Christ as the blessed Saviour. 5BC 1120.1

At the feast the Saviour occupied the most honored seat. Matthew was now the servant of Christ, and he would have his friends know in what light he regarded his Leader and Master. He would have them know that he felt highly honored in entertaining so royal a guest. 5BC 1120.2

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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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Cross References

he saw

Alphaeus

Follow me