It suffices to note that these parables serve to illustrate that when tax collectors and sinners repent, it encourages those who do not require repentance to rejoice, just as the angels and the neighbors celebrated upon finding the sheep and the drachma.
It greatly astonishes me that Tertullian, in his treatise on Chastity, which he penned against repentance and attempted to distort an age-old truth with a newly fabricated idea, proposed that the tax collectors and sinners who dined with the Lord were Gentiles. This assertion contradicts the Scripture, which states, “Let there be no tribute-gatherer from among the Israelites” (Deut. 23:18, according to the LXX), as if Matthew, a publican among the circumcised, did not exist, or as if the publican who prayed with the Pharisee in the temple, too ashamed to lift his eyes to heaven, was not an Israelite. Furthermore, Luke records how “all the people that heard, and the tax collectors justified God, having been baptized with the baptism of John” (Luke 7:29), contradicting the idea that tax collectors were exclusively Gentiles.
It is implausible for anyone to think that a Gentile would enter the temple, or that the Lord would share meals with Gentiles, particularly since He was diligent to uphold the law and came first to the lost sheep of the house of Israel. When approached by the Canaanite woman seeking healing for her daughter, He replied, “It is not good to take the children’s bread and throw it to the dogs” (Matt. 15:26). Additionally, He instructed His disciples, “Do not go into the way of the Gentiles, and do not enter the city of the Samaritans” (Matthew 10:5).
Thus, it is clear that the term tax collectors in Scripture generally refers to all sinners, encompassing both Gentiles and Jews. Those who, alongside their misguided and slanderous assertions, argued against the acceptance of repentants back into Christianity failed to convincingly prove that tax collectors were not Jews or that their representation could only apply to Gentiles. Therefore, without further elaboration, I will present the very words of the Gospel, accompanied by my reflections in the form of commentary.