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NASB (UPDATED) TEXT: Mar_2:13-14
13And He went out again by the seashore; and all the people were coming to Him, and He was teaching them. 14 As He passed by, He saw Levi the son of Alphaeus sitting in the tax booth, and He said to him, "Follow Me!" And he got up and followed Him.
Mar_2:13 "all the people were coming to Him, and He was teaching them" These are two Imperfect tense verbs. Jesus always had time to teach the gospel and care for people. This is why the common people loved Him so much. He was so different from the judgmental, exclusivistic, religious leaders.
Mar_2:14 "Levi" The name in Hebrew means "a companion." It was the name of the priestly tribe of Israel. Jesus may have changed this man's name to "Matthew," which means "gift of YHWH" (cf. Mar_3:18; Mat_9:9) or, like Paul, his parents gave him two names at birth.
▣ "sitting in the tax booth" Tax collecting was a profession the Jewish population despised because it was purchased from the Roman authorities. Tax collectors had to levy a certain tax on all goods for Rome. Herod Antipas would also get part of the tax collected. Anything above the set amount which they collected, they kept as their salary. Tax collecting was noted for its high incidence of fraud. Levi was probably collecting the tax on fish exports.
▣ "'Follow Me'" This is a present active imperative. This was an official call to discipleship (cf. Mar_1:17; Mar_1:20). It must be remembered that the rabbis called disciples to bind themselves to the Law, but Jesus called these men to bind themselves to Him. Jesus, not human performance of Mosaic rules (i.e., the Talmud), is the way of salvation. Repentance is not a turning back to the Mosaic Law, but a turning to Jesus, YHWH's Messiah. Jesus did not reject the Law, but put Himself in its traditional place and as its only proper interpretation (cf. Mat_5:17-48). Salvation is a person, not just a creed or the performance of a code. This issue is basically the reason Jesus came into purposeful conflict with the religious leaders.
In his book The Method and Message of Jesus' Teachings, Robert H. Stein makes a good point about this statement:
"Although the term 'totalitarian' has many negative connotations, Archibald M. Hunter's use of this term is an accurate one and describes well the total commitment that Jesus demanded of his followers. On the lips of anyone else the claims of Jesus would appear to be evidence of gross egomania, for Jesus clearly implies that the entire world revolves around himself and that the fate of all men is dependent on their acceptance or rejection of him. . .According to Jesus, the fate of man centers around him. Rejection of him means eternal judgment; acceptance of him means acceptance by God. The pivotal point of history and salvation, Jesus claims, is himself. To obey him is to be wise and escape judgment, but to reject his words is to be foolish and perish, for his words are the only sure foundation upon which to build (Mat_7:24-27)" (p. 118).