Luke painted Jesus bestowing messianic grace on a variety of people: a demoniac, a leper, a paralytic, and now a tax collector. He liberated these captives from a malign spirit, lifelong uncleanness, a physical handicap, and now social ostracism and materialism. Again the Pharisees were present. In Levi"s case, Jesus not only provided forgiveness but fellowship with Himself. The incident shows the type of people Jesus called to Himself and justifies His calling them. [source][source][source]