Luke 5:27-32
And after these things he went forth, and saw a publican, named Levi, sitting at the receipt of custom; and he said unto him, Follow me. And he left all, rose up, and followed him. Luke 5:27, 28.
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 ... 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.
To this class belonged Levi-Matthew, who, after the four disciples at Gennesaret, was the next to be called to Christ's service. The Pharisees had judged Matthew according to his employment, but Jesus saw in this man a heart open for the reception of truth. Matthew had listened to the Saviour's teaching. As the convicting Spirit of God revealed his sinfulness, he longed to seek help from Christ; but he was accustomed to the exclusiveness of the rabbis, and had not thought that this Great Teacher would notice him.
Sitting at his toll booth one day, the publican saw Jesus approaching. Great was his astonishment to hear the words addressed to himself, “Follow me.” Matthew “left all, rose up, and followed him.” There was no hesitation, no questioning, no thought of the lucrative business to be exchanged for poverty and hardship. It was enough for him that he was to be with Jesus, that he might listen to His words, and unite with Him in His work....
To Matthew in his wealth, and to Andrew and Peter in their poverty, the same test was brought; the same consecration was made by each. At the moment of success, when the nets were filled with fish, and the impulses of the old life were strongest, Jesus asked the disciples at the sea to leave all for the work of the gospel. So every soul is tested as to whether to desire for temporal good or for fellowship with Christ is strongest.6Ibid., 272, 273.
From Conflict and Courage - Page 283
Conflict and Courage