ESV Reformation Study Bible – Luke 15:1
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Luke 15:1

15:1 tax collectors. See note 3:12.

sinners. People who were immoral or who followed occupations that the scribes held to be incompatible with keeping God’s law. A rabbinic rule stated that “one must not associate with an ungodly man,” and the rabbis would not even teach such a person. Notice that ch. 14 ends with “let him hear” and ch. 15 begins with these “sinners” gathering around to hear Jesus.