And after these things he went out and saw a tax collector named Levi sitting at the tax office, and said to him, “Follow me.” Bible

“Levi.” The Apostle Matthew was also called “Levi.” The calling of Matthew is recorded in Matthew 9:9-13; Mark 2:14-17; and Luke 5:27-32.

“sitting at the tax office.” The tax office was close to the shore of the Sea of Galilee. See commentary on Mark 2:14.

Commentary for: Luke 5:27