καὶ γὰρ οἱ ἁμαρτωλοί. Where St Matthew (Matthew 5:46-47), writing for Jews, uses the term ‘tax-gatherers’ or ‘Gentile persons’ (ἐθνικοὶ), St Luke naturally substitutes the nearest equivalents of those words in this connexion, because he is writing for Gentiles. Our Lord meant that our standard must rise above the ordinary dead level of law, habit, custom, which prevail in the world.

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Old Testament