Read Luke 5:27-32

JESUS CALLS LEVI (MATTHEW)
Levi, who was also named Matthew, was the disciple and author of The Gospel of Matthew.
Levi left a lucrative, though probably dishonest tax-collecting business to follow Jesus. Then he responded as Jesus would want all His followers to do. He held a reception for all his fellow tax collectors and other notorious “sinners,” so they could meet Jesus, too. Levi who left behind a material fortune in order to gain a spiritual fortune, was proud to be associated with Jesus. Are you proud to be associated with Jesus?
The Pharisees wrapped their sin in respectability. They made themselves appear good by publicly doing good deeds and pointing at the sins of others. Jesus chose to spend time, not with these proud, self-righteous religious leaders, but with people who sensed their own sin and knew they were not good enough for God. In order to come to God you must repent; and in order to renounce your sin, you must first acknowledge it.