27 After this he went out and saw a man named Levi at his work collecting taxes. Jesus said, "Come along with me." 28 And he did - walked away from everything and went with him. 29 Levi gave a large dinner at his home for Jesus. Everybody was there, tax men and other disreputable characters as guests at the dinner. 30 The Pharisees and their religion scholars came to his disciples greatly offended. "What is he doing eating and drinking with crooks and 'sinners'?" 31 Jesus heard about it and spoke up, "Who needs a doctor: the healthy or the sick? 32 I'm here inviting outsiders, not insiders - an invitation to a changed life, changed inside and out."
Matthew Henry's Commentary on Luke 5:27-32
Commentary on Luke 5:27-39
(Read Luke 5:27-39)
It was a wonder of Christ's grace, that he would call a publican to be his disciple and follower. It was a wonder of his grace, that the call was made so effectual. It was a wonder of his grace, that he came to call sinners to repentance, and to assure them of pardon. It was a wonder of his grace, that he so patiently bore the contradiction of sinners against himself and his disciples. It was a wonder of his grace, that he fixed the services of his disciples according to their strength and standing. The Lord trains up his people gradually for the trials allotted them; we should copy his example in dealing with the weak in faith, or the tempted believer.