MARK—NOTE ON Mark 2:14 Jesus continues to focus on “teaching” (v. Mark 2:13; see note on 1:14–15). Levi (also called “Matthew”; Mark 3:18; Matthew 9:9) collected taxes and thus was despised for collaborating with the Roman Empire. Most tax collectors kept some of the tax money for themselves. “Beside the sea” (Mark 2:13) suggests that the tax booth was by the Sea of Galilee and was used for taxing fishermen.

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