Matthew 9:10

“And it came to pass, as Jesus sat at meat in the house, etc.] That is, as the Arabic version reads it, in the house of Matthew, not in the toll house, but in his own house; for he immediately quitted the toll booth, and his office there, and followed Christ, and had him to his own house, where he made a great feast for him, as Luke says, to testify the sense he had of the wondrous grace which was bestowed on him; and also, that other publicans and sinners might have an opportunity of hearing Christ, and conversing with him, whom he invited to this feast; his bowels yearning towards them, and sincerely desiring their conversion, which is the nature of true grace: for, when a soul is made a…”

“And it came to pass, as Jesus sat at meat in the house--The modesty of our Evangelist signally appears here. Luke says (Luk 5:29) that "Levi made Him a great feast," or "reception," while Matthew merely says, "He sat at meat"; and Mark and Luke say that it was in Levi's "own house," while Matthew merely says, "He sat at meat in the house." Whether this feast was made now, or not till afterwards, is a point of some importance in the order of events, and not agreed among harmonists. The probability is that it did not take place till a considerable time afterwards. For Matthew, who ought surely to know what took place while his Lord was speaking at his own table, tells us that the visit of…”

“And it came to pass, as Jesus sat at meat in the house - This was at a feast given to him by “Levi” or “Matthew,” Luke 5:29. This is another circumstance favorable to Matthew, but omitted by him, and recorded by Luke; showing also that the apostles were averse to praising themselves. To receive Christ hospitably and kindly was a commendable act, and it strongly evinces Matthew’s freedom from ostentation that he has not himself mentioned the fact. It thus illustrates the command of the Saviour, as recorded by himself, Matthew 6:1-4. At meat - At the table; at supper. Many publicans and sinners came - Probably the old friends of Matthew who had been invited by him. The character of a…”

“As Jesus sat at table in the house - Of Matthew, who having invited many of his old companions, made him a feast, Mar 2:15; and that a great one, though he does not himself mention it. The publicans, or collectors of the taxes which the Jews paid the Romans, were infamous for their illegal exactions: Sinners - Open, notorious, sinners. Matthew 9:11”

“9:10 The Jewish people despised Jewish tax collectors (5:46-47; 18:15-20), who cooperated with Roman oppressors and were considered betrayers of the Israelite nation. Many also considered them unclean because of their frequent contact with Gentiles and because of the idolatrous images on Roman coins. Tax-collection was a private enterprise. In each district, Rome granted the right to collect taxes to the highest bidder (cp. Luke 19:1-10). Anything collected above the bid was profit for the collectors, who, driven by greed, often used extortion.”

“as: Mar 2:15, Mar 2:16, Mar 2:17; Luk 5:29-32 many: Mat 5:46, Mat 5:47; Joh 9:31; Ti1 1:13-16 Matthew 9:11”