Mark 2:13
On the Seashore Again
The Mishnah and Talmud (although written later) register scathing judgments of tax collectors, lumping them together with thieves and murderers. A Jew who collected taxes was disqualified as a judge or witness in court, expelled from the synagogue, and a cause of disgrace to his family (b. Sanh. 25b). The touch of a tax collector rendered a house unclean (m. Teh. 7:6; m. Hag. 3:6). Jews were forbidden to receive money and even alms from tax collectors since revenue from taxes was deemed robbery.
It may be that contact with Levi was actually more offensive than contact with a leper since a leper’s condition was not chosen whereas a tax collector’s was.
Jesus’ association with such people is not coincidental. He does not happen to be with them or wait for invitations. He initiates the fellowship,
Salvation, available through Jesus, was not to be mixed with the old Judaistic system (cf. John 1:17).