v. 27 Jesus told a tax collector to "Follow me." Levi got up and left everything. Unlike the fishermen who probably didn't make much money, Levi was wealthy enough to give a banquet for Jesus and many of his friends. What would your answer be if He came to you and asked that you follow Him? What power in those two small words! It was not a question or a demand, it was simply a statement.
v. 30 The Pharisees asked the disciples "Why do you eat and drink with tax collectors and sinners?" When you find yourself very proud, you tend to look down on everyone else. The Pharisees made themselves appear good in public doing good deeds and pointing out the sins of others. They wrapped there sin in respectability. How offended they must have been that Jesus didn't want to spend time with them and instead spent His time with what they would consider the losers? The
religious leaders hearts would not turn towards Him. Jesus seeks out those who's hearts are true.
v. 31 Jesus answered "It is not the healthy who need to doctor, but the sick. I have not come to call the righteous, but sinners to repentance."
v. 36-39 Wineskins were goat skin sewed together. When you put the wine in the skin it would expand so you didn't put new wine in an old wineskin because it would explode. Like the old wineskin the Pharisees were too rigid and would not accept Jesus. We need to keep our hearts pliable so we can accept Jesus' life changing message.
There are many Pharisees among us, take care not to be one of them.