From: Luke 5:27-32
The Calling of Matthew
 After this He (Jesus) went out, and saw a tax collector, named Levi, sitting at the tax office; and He said to him, "Follow Me."  And Levi left everything, and rose and followed Him.
 And Levi made Him a great feast in His house; and there was a large company of tax collectors and others sitting at table with them.  And the Pharisees and their scribes murmured against His disciples saying, "Why do you eat and drink with tax collectors and sinners?"  And Jesus answered them, "Those who are well have no need of a physician, but those who are sick;  I have not come to call the righteous, but sinners to repentance."
27-29. Levi, better known as Matthew, responds generously and promptly to the call from Jesus. To celebrate and to show how appreciative he is for his vocation he gives a banquet. This passage of the Gospel shows us that a vocation is something we should be very grateful for and happy about. If we see it only in terms of renunciation and giving things up, and not as a gift from God and something which will enhance us and redound to others' benefit, we can easily become depressed, like the rich young man who, not wanting to give up his possession, went away sad (Luke 18:18). Matthew believes in quite the opposite way, as did the Magi who "when they saw the star rejoiced exceedingly with great joy" (Matthew 2:10) and who gave much more importance to adoring the new-born God than to all the inconveniences involved in travelling to see Him. See also the notes on Matthew 9:9; 9:10-11; 9:12, 9:13; and Mark 2:14; 2:17.
32. Since this is how Jesus operates, the only way we can be saved is by admitting before God, in all simplicity, that we are sinners. "Jesus has no time for calculations, for astuteness, for the cruelty of cold hearts, for attractive but empty beauty. What He likes is the cheerfulness of a young heart, a simple step, a natural voice, clean eyes, attention to His affectionate word of advice. That is how He reigns in the soul" ([St] J. Escriva, "Christ Is Passing By", 181).
Source: "The Navarre Bible: Text and Commentaries". Biblical text taken from the Revised Standard Version and New Vulgate. Commentaries made by members of the Faculty of Theology of the University of Navarre, Spain. Published by Four Courts Press, Kill Lane, Blackrock, Co. Dublin, Ireland. Reprinted with permission from Four Courts Press and Scepter Publishers, the U.S. publisher.