See the notes at Matthew 9:12-13.

Sinners - By ἁμαρτωλοι, the Gentiles or heathens are generally to be understood in the Gospels, for this was a term the Jews never applied to any of themselves, See the note on Matthew 9:10.

How is it that he eateth - Some very good MSS., several versions, with Chrysostom and Augustin, read, Why doth Your Master eat?

And when the Scribes and Pharisees saw him eat,.... They were offended at his eating and drinking, though it was in moderation; because he did not fast as they, and their disciples did; and especially, that he eat

with publicans and sinners; men of very infamous characters, and bad lives, with whom the Pharisees disdained to keep company:

they said unto his disciples, how is it that he eateth and drinketh with publicans and sinners? The Vulgate Latin, Arabic, Persic, and Ethiopic versions read, "your master"; see Gill on Matthew 9:11; so some Greek copies here.

Scribes and Pharisees

But the best texts read γραμματεῖς τῶν Φαρισαίων, scribes of the Pharisees. So Rev. Scribes belonging to the sect of the Pharisees. They had followed him into the hall where the company were seated. This hall answered to the k)ha3wah of Arabian houses, which is thus described by William Gifford Palgrave: "The k)ha4wah was a long, oblong hall about twenty feet in height, fifty in length, and sixteen or thereabouts in breadth. The walls were covered in a rudely decorative manner with brown and white wash, and sunk here and there into small triangular recesses, destined to the reception of books, lamps, and other such like objects. The roof was of timber, and fiat; the floor was strewn with fine, clean sand, and garnished all round alongside of the walls with long strips of carpet, upon which cushions, covered with faded silk, were disposed at suitable intervals. In poorer houses, felt rugs usually take the place of carpets" ("Central and Eastern Arabia").

And when the scribes and Pharisees saw him eat with publicans and sinners, they said unto his disciples, How is it that he eateth and drinketh with publicans and sinners?

2:16 And the scribes and Pharisees said - So now the wise men being joined by the saints of the world, went a little farther in raising prejudices against our Lord. In his answer he uses as yet no harshness, but only calm, dispassionate reasoning.

Margin sinners

Sin. See Scofield Note: "Rom 3:23"

2:13-17 Matthew was not a good character, or else, being a Jew, he would never have been a publican, that is, a tax-gatherer for the Romans. However, Christ called this publican to follow him. With God, through Christ, there is mercy to pardon the greatest sins, and grace to change the greatest sinners, and make them holy. A faithful, fair-dealing publican was rare. And because the Jews had a particular hatred to an office which proved that they were subject to the Romans, they gave these tax-gatherers an ill name. But such as these our blessed Lord did not hesitate to converse with, when he appeared in the likeness of sinful flesh. And it is no new thing for that which is both well done and well designed, to be slandered, and turned to the reproach of the wisest and best of men. Christ would not withdraw, though the Pharisees were offended. If the world had been righteous, there had been no occasion for his coming, either to preach repentance, or to purchase forgiveness. We must not keep company with ungodly men out of love to their vain conversation; but we are to show love to their souls, remembering that our good Physician had the power of healing in himself, and was in no danger of taking the disease; but it is not so with us. In trying to do good to others, let us be careful we do not get harm to ourselves.