The entertainment was given in honor of Jesus, and He did not hesitate to accept the courtesy. He well knew that this would give offense to the Pharisaic party, and would also compromise Him in the eyes of the people. But no question of policy could influence His movements. With Him external distinctions weighed nothing. That which appealed to His heart was a soul thirsting for the water of life. (DA 274.1) MC VC

Jesus sat as an honored guest at the table of the publicans, by His sympathy and social kindliness showing that He recognized the dignity of humanity; and men longed to become worthy of His confidence. Upon their thirsty hearts His words fell with blessed, life-giving power. New impulses were awakened, and the possibility of a new life opened to these outcasts of society. (DA 274.2) MC VC

At such gatherings as this, not a few were impressed by the Saviour’s teaching who did not acknowledge Him until after His ascension. When the Holy Spirit was poured out, and three thousand were converted in a day, there were among them many who first heard the truth at the table of the publicans, and some of these became messengers of the gospel. To Matthew himself the example of Jesus at the feast was a constant lesson. The despised publican became one of the most devoted evangelists, in his own ministry following closely in his Master’s steps. (DA 274.3) MC VC