Luke 5:20
faith. This was seen both in the sinful man as well as his friends (see 7:9, 50; 8:25, 40, 50; 17:5, 6, 19; 18:42).
sins are forgiven. This is the true healing that Jesus gives, and the healing that all other physical healings point to (see 4:18-19; Isa. 58:6).
Luke 5:21
blasphemies. Direct sacrilegious action or speech against God. It was a serious charge, which was punishable by death (Lev. 24:10-16, 23). Ironically, this charge would send Jesus to the cross, though his accusers were the real blasphemers (Luke 22:63-71).
forgive. Forgiveness was not something even a priest could grant. On the Day of Atonement, the high priest, speaking on God's behalf, announced forgiveness (Lev. 4:22–5:16; 16:15-16). However, Jesus had spoken on his own behalf by his own authority.
God alone. The leaders were right that only God can forgive sin (Exod. 34:6-7; Ps. 103:3; Isa. 43:25; Mic. 7:18). But they did know Jesus was God's Son (1:32, 35; 3:22).
Luke 5:22-24
Jesus challenged the offended leaders with a question of his own. It would be very easy to say someone is
forgiven because others cannot disprove it. However, it's very difficult to say someone is
healed. The truthfulness of the claim is immediately verifiable by those who see the sick person. Thus, Jesus proves he has
authority to forgive by healing the paralyzed man.
Son of Man. A favorite title of Jesus for himself. It had several uses in the Old Testament. It could refer to person (Ps. 8:4) or a prophet (Ezek. 2:1; 3:3; 4:1). However, the most relevant reference was Daniel's vision of a glorious being who reigned with authority (Dan. 7:13-14). In all likelihood, Jesus saw himself the Son of Man of Daniel's vision and used that title to reveal his authority (21:27, 36; 22:69).
Luke 5:27
tax collector. See note on 3:12.
Levi. Also named Matthew (6:15; Matt. 9:9). One who would become an apostle and author of the Gospel that bears his name.
Follow me. Phrase used by Jesus to call people to be his disciples (5:11; 9:23, 49, 57, 59, 61; 18:22, 28). This is essential Christianity, not a second level of maturity (see 5:32).
Luke 5:28
Levi had likely heard and seen Jesus's ministry because being called to follow him (vv. 15, 26). His committed response was similar to other disciples (v. 11) and indicative of basic discipleship (see 14:33; Matt. 19:27; Mark 10:28).
Luke 5:29
The large meal was given in honor of Jesus. Given who was in attendance, Levi probably intended them to hear his teaching as well. This is an example of Jesus identifying with society's outsiders (see 7:34; 15:2).
Luke 5:30
complaining. The word used by the Greek Old Testament to describe the Israel's wilderness grumbling (Exod. 15:24; 16:7-9, 12; 17:3; Num. 11:1; 14:2, 27, 29, 36; 16:11; 17:10). This was a regular complaint against Jesus (15:1-2; 19:7).
eat and drink. In the culture of the day, one didn't invite enemies home for a meal. Table-fellowship was fellowship before God. This was about intimacy and friendship. Thus, Jesus's critics cannot fathom why he would be eating with tax collectors and sinners.
Luke 5:31-32
Jesus used a proverbial statement to respond to his critics. The religious leaders presumed they were righteous before God. Spiritually speaking, they were healthy, not in need of help. Only sinners who understand their spiritual sickness would be willing to accept help. This is why Jesus associated with the lowly who felt the depth of their sin (see 18:11-12; Ezek. 34:4).
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