After this he went out, and saw a tax collector, named Levi, sitting at the tax office; and he said to him, "Follow me." And he left everything, and rose and followed him.
And Levi made him a great feast in his house; and there was a large company of tax collectors and others sitting at table with them. And the Pharisees and their scribes murmured against his disciples, saying, "Why do you eat and drink with tax collectors and sinners?" And Jesus answered them, "Those who are well have no need of a physician, but those who are sick; I have not come to call the righteous, but sinners to repentance." Luke 5:27–32 (RSV)
Levi, Matthew, as we know him, could probably not recall the last time he broke bread with a rabbi, scribe, or Pharisee. Once he sat down at the tax office, no one of the Temple or synagogue would regard him as a faithful Jew. He was an irredeemable sinner. Nothing he could do would change that fact.
Levi's friends were those who, like he, had been judged as sinners, beyond mercy, none worthy of even a visit to warn them of their sinful ways. They were abandoned, cut off from family, Temple worship, and the right to sit at table with decent folk.
Perhaps at first, the rejection stung, the accusations dug deep into his soul, the anger and hate in their eyes nearly caused him to turn away from the detested Romans. In time, the sting grew less, his soul hardened, and he no longer cared if they approved of him or not.
Levi may have clung to his faith in God for a time, but as those who claimed they served God became increasingly bitter toward Levi, that too went away. He could pass the days sitting at his tax office, recording the sums for Caesar and skimming his cut off the top. Perhaps the notion of God drifted through his consciousness, from time to time, but it did not linger.
Jesus had just healed a leper and a man who was paralyzed and left the home where the last miracle had taken place. Not far from the house of healing, Jesus saw Levi sitting at his tax office. If Levi saw Jesus, he probably expected another lecture on living a righteous life. He has heard so many over the years. What possible difference would one more make?
There was no sermon that day—no scolding or warning of dire things to come if he didn't change his ways. 'Follow me,' that was all, not a syllable more as Jesus passed by Levi and his tax office. It may have taken Levi a few moments to recover. He had not expected this in his wildest dreams. Nor could he have imagined what he would do; he left everything (St. Luke is quite clear about this) and followed Jesus.
Levi held a great feast at his home. All his sinner friends joined him as they enjoyed the evening. Levi was still marveling that he had left everything to follow Jesus. Then Jesus picked up a loaf of bread, blessed it, broke it, and handed it to Levi.
For the first time in who knows how long, someone of God broke bread with him. Levi would never go back to his tax office. He would leave his home and go where ever Jesus went. No one is ever outside the grace and mercy of God.
No one is so vile and low that the Son of God would not break bread with him. Jesus will give His life for Levi, the scribes and Pharisees, for us all. He will do this so we may break bread with Him in His Kingdom.