Follow Me - Luke 5:27-28

After this, Jesus went out and saw a tax collector by the name of Levi sitting at his tax booth. "Follow me," Jesus said to him, and Levi got up, left everything and followed him.- Luke 5:27-28


The account is retold in all three Synoptic Gospels. However, in Luke's, the details of Levi's response is more detailed - 'and Levi got up, left everything and followed him.' Levi (or Matthew) left everything behind him and followed Jesus!
Matthew was a tax collector. And without delving into the reasons why and how tax collectors were viewed by the common Jews, let us suffice to say that he was hated. That is not an overstatement or a negatively embellished assessment. Tax collectors were viewed as scum because they not only worked for Rome but were given license to add 'collection fees' to their tax bills to feather their own pockets, which they did at a usurious rate.
The Romans would sell the license to tax to the highest bidder. So the implication was that Matthew had made the top bid to gain his publican status. The fact that he 'came from money' may be attested to by Mark 2:14 where he is referred to as 'Levi the son of Alphaeus.' Alphaeus was considered ' a righteous man,' and as such, he may well have also been a relatively prosperous man whereby Matthew had a source for the cost of the tax license.
As a tax collector or 'publican,'Matthew would have established his collection business in Capernaum, near the sea, probably in a busily traveled thoroughfare where he was a recognizable figure among the population. He owned his own home and one large enough to entertain large groups of guests. This is all to say that Matthew had more than a fishing boat to walk away from. But walk away he did, leaving everything behind. That would mean his tax booth, his ledgers, and all the taxes he had collected that day!
We don't know what became of his house. Scripture doesn't tell us. It could well have been given to another member of the family; a practice not uncommon even today. The point is: Matthew gave up everything to follow Jesus! He didn't follow Christ blindly because Jesus made it clear - following Him would be no easy task - "And he said to all, 'If anyone would come after me, let him deny himself and take up his cross daily and follow me.'" - Luke 9:23.
Matthew knew what he was getting himself into by following the Messiah. He knew there would be persecution even unto death; it would be non-negotiable. "Whoever does not bear his own cross and come after me cannot be my disciple." - Luke 14:27.
Surely others heard the clarion call of Jesus but would not leave their worldly goods behind to follow Him. "Jesus said to him, 'If you would be perfect, go, sell what you possess and give to the poor, and you will have treasure in heaven; and come, follow me.' When the young man heard this he went away sorrowful, for he had great possessions." - Matthew 19:21-22. Why did Matthew heed Christ's call while others such as this man were unable to? Jesus answered this for us - "My sheep hear my voice, and I know them, and they follow me." - John 10:27.
Matthew's faithful following of Christ is a lesson for all of us today. We need to heed His call and drop the world and all its iniquities from the centerpiece of our lives and focus on Jesus. Then and only then we can follow Christ as we were meant to, without all the trappings and extraneous luggage of the world. Jesus said to us - "For the gate is narrow and the way is hard that leads to life, and those who find it are few." - Matthew 7:13-14. There simply isn't room for all our worldly appendages and Jesus too. We must make up our minds as to whom we will follow.