Gospel of Mark Part 12: Jesus and the Tax Collector [Small Group Discussion]
- Rev. Bruce A. Shields

- Mar 22
- 3 min read

Title: The Calling of Levi
Scripture Focus: Mark 2:13–17 – “And He went out again by the seashore; and the entire crowd was coming to Him, and He was teaching them. And as He passed by, He saw Levi the son of Alphaeus sitting in the tax office, and He said to him, ‘Follow Me!’ And he stood up and followed Him. And it happened that as He was reclining at the table in his house, many tax collectors and sinners were dining with Jesus and His disciples; for there were many of them, and they were following Him. And when the scribes of the Pharisees saw that He was eating with the sinners and tax collectors, they were saying to His disciples, ‘He is eating and drinking with tax collectors and sinners!’ And hearing this, Jesus said to them, ‘Those who are healthy do not have need for a physician, but only those who are sick; I did not come to call the righteous, but sinners.’”
OPENING QUESTION
Have you ever dismissed someone as “unlikely” to follow Jesus—only to be surprised by how God worked in their life?
BACKGROUND
Jesus’ public ministry was well underway. He had already called four fishermen—Peter, Andrew, James, and John—to follow Him. Along the way, He healed the sick, cast out demons, and forgave sins, always keeping His mission clear: to seek and save the lost. Now, Jesus calls Levi, better known as Matthew, a tax collector—a profession despised by Jews for being corrupt and serving the Romans. The call of Levi reminds us that Jesus often chooses the least likely candidates and challenges our assumptions about who is “worthy” of salvation and discipleship.
KEY POINTS
1. Jesus Calls the Unexpected
The Scene: Jesus is teaching by the Sea of Galilee when He spots Levi in his tax booth (Matthew 9:9; Luke 5:27).
The Reputation: Tax collectors were viewed as traitors and thieves, grouped with “sinners” and harlots (Luke 15:1–2; Matthew 21:31–32).
The Call: “Follow Me” — the same invitation given to the fishermen earlier.
The Response: Levi “left everything behind” and followed Jesus (Luke 5:28).
The Lesson: Jesus chooses people based on His grace, not their résumé or religious standing (Romans 3:10).
2. Jesus Fellowships with Sinners
The Feast: Levi hosts a dinner for Jesus, inviting other tax collectors and “non-religious” Jews (Luke 5:29).
The Critics: Scribes and Pharisees question why Jesus would eat with such people.
The Reply: “Those who are healthy do not have need for a physician, but only those who are sick” — pointing to humanity’s universal need for salvation.
The Truth: Many who see themselves as “righteous” never recognize their need for the Great Physician (Romans 3:23).
3. Lessons for Discipleship
Jesus Seeks Sinners: His mission is to seek and save the lost (Luke 19:10). No one is beyond His reach.
Leverage Your Circle: Like Levi and Cornelius (Acts 10:24, 33), invite friends, family, and coworkers to meet Jesus.
Separate, Not Isolate: We are called to be holy (1 Corinthians 15:33; 2 Corinthians 6:14–18) but still engage the lost with the gospel (1 Corinthians 5:9–10).
The Busy Are Often Called: Jesus called people in the middle of their work—fishermen at their nets, Levi at his desk—reminding us that service is for every stage of life.
DISCUSSION QUESTIONS
Why do you think Jesus often chose people society looked down on to be His disciples?
How can we guard against judging someone’s “potential” for following Christ?
In what ways can you use your current relationships to bring people to Jesus?
How can we live “separate” from the world without isolating ourselves from those who need the gospel?
Why is recognizing your spiritual sickness essential to receiving salvation?
APPLICATION
The call of Levi reminds us that no one is too sinful, too busy, or too unlikely for Jesus to save and use. As His followers, we are called to see people through His eyes—not through the lens of their reputation or past. Like Levi, we must be willing to leave everything behind to follow Him, and like Levi, we should invite others to experience His grace.
MEMORY VERSE
Luke 19:10 – For the Son of Man has come to seek and to save that which was lost.
PRAYER FOCUS
Thank God that He calls the unlikely and the unworthy. Pray for eyes to see people as Jesus does, for courage to invite others into your life to meet Him, and for a heart willing to follow wherever He leads.















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