See the notes at Matthew 9:9-13.

Levi - See on Matthew 9:9 (note); Mark 2:14 (note).

And after these things he went forth,.... After his discourse with the Scribes and Pharisees, and his healing of the man, sick with the palsy, he went forth from the city of Capernaum, to the sea side; not only for retirement and recreation, after the work of the day hitherto, but in order to meet with, and call one that was to be a disciple of his:

and saw a publican named Levi who is said to be the son of Alphaeus, Mark 2:14 and so it is said to be in Beza's ancient copy here; and who was also called Matthew, see Matthew 9:9

sitting at the receipt of custom; at the place where custom was received, and toll taken, near the sea side, of such that went over. The Syriac and Persic versions read, "sitting among publicans", of which business he himself was; and these might be his servants under him, or partners with him; See Gill on Mark 2:14.

and he said unto him, follow me: of all the publicans that were there, he singled out Levi, or Matthew, and directed his discourse to him, and called him to be a follower of him: an instance of powerful, special, and distinguishing grace this; See Gill on Matthew 9:9.

He saw (ἐθεάσατο)

Better, as Rev., beheld, since the verb denotes looking attentively. See on Matthew 11:7.

A publican

See on Luke 3:12.

Receipt of custom

See on Matthew 9:9.

{5} 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.

(5) The Church is a company of sinners who are repentant through the grace of Christ, who banquet with him to the great offence of the proud and envious people of the world.

5:27-39 Saw a publican. See notes on Mt 9:9-17 Mr 2:11-22.

Levi. Matthew Levi. He was the fifth called to attend the footsteps of Jesus. Like the others, at the call, he rose and followed at once.

5:27 Mt 9:9; Mr 2:14.

Lu 5:27-32. Levi's Call and Feast.

(See on [1576]Mt 9:9-13; and Mr 2:14.)

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.