Mark 2:14

• Levi was also called Matthew (see Matthew 9:9–10). Certain people are known by two names in the New Testament (for example, Simon is also called Peter; Saul is also called Paul; Judas son of James is also called Thaddaeus, see study note on Mark 3:18).

• This type of tax collector (Greek telōnēs) collected sales taxes, customs, and road tolls, unlike those who collected the poll tax (12:14). Other Jews disliked local tax collectors like Levi because they often charged the public more than they owed (Luke 19:8). As agents of the Romans, the Jews considered them to be traitors. Jesus invited Levi, a tax collector, to follow him, joining Peter, Andrew, James, and John (Mark 1:16–20).

This controversy is about Jesus spending time with sinners who had a bad reputation, such as tax collectors, and eating with them.

Five controversy stories (2:1–12, 13–17, 18–22, 23–28; 3:1–6) are grouped together because they share a common theme. Each story shows a conflict between Jesus and the religious leaders. In these accounts, Jesus says or does things that challenge their beliefs and practices. These stories show the great authority that Jesus has.