It is apparent from Luke 5:29 that it is Levi who arranges the large dinner. Some commentators posit that Matthew and Mark suggest a different impression, namely, that the meal took place in Jesus’ own house. Mark 2:15 is indeed a bit vague: And as he reclined at table in his house…
Who is visiting whom here? Is Jesus visiting Levi or is Levi visiting Jesus? But the context makes clear how we have to interpret the text. The meaning of the text is that Jesus reclined in Levi’s house. This is apparent from the following points:
It does not say that many tax collectors and sinners reclined with Jesus and his disciples, but rather that they reclined with Jesus. Thus, Jesus and his disciples are among those reclining guests.
If Jesus were the host, his disciples would not have been mentioned in the same breath with him.
The scribes do not accuse Jesus of inviting tax collectors and sinners, but only that he eats with them.
In Mark 2:13 it says that he went out again, that is, that he left Capernaum, so he can hardly be home in Mark 2:15.
The fact that Levi left the tax booth does not mean that the meal took place in Jesus’ house. You must distinguish between the tax booth and his private dwelling (contra Meyer with Matthew 9:10).1
Levi then arranges the meal (Mark 2:15). Jesus is a guest in his house (cf. Luke 19:5–7). We do not know in which city Levi lived.2
15 And as he reclined at table in his house, many tax collectors and sinners were reclining with Jesus and his disciples, for there were many who followed him.