Notes and Suggestions.

Luke
Verse 13. — Again. He had walked by the sea before (1:16); now He taught the crowd there, as He had previously taught the more pious in the synagogue (1:21). This prepares the way for the call of tax-gatherers and sinners, which immediately follows.
Verse 14.Levi. This tax-gatherer (Luke 5:27, 29) was also called Matthew, and was one of the twelve apostles (Matt. 9:9; 10:3; Mark 3:18; Luke 6:15; Acts 1:13). The latter name is always used of him as an apostle. In the First Gospel written by himself, he with rare humility, does not conceal his former offensive calling, but writes “publican” after his name in the list of the apostles (Matt. 9:9; 10:3).
Verse 15. His house. This was Levi’s house where he had made a feast to the Lord (Luke 5:29). And a great crowd of fellow tax-gatherers and sinners, attracted by the public surrender of his office to follow the Lord, came to inquire what it meant, and were made welcome to the banquet.
Reclined. The half-sitting, half-lying posture at table was and is usual in the East. It explains the woman anointing Jesus’ feet (Luke 7:38), and John lying on Jesus’ bosom (John 13:25).
Tax-gatherers. This class of persons was particularly odious to the Jews, who regarded them with as much aversion as heathens (Matt. 18:17). They were hated because they consented to be employed by the Romans to collect the taxes which they were compelled to pay to their conquerors. It is quite probable the publicans were also very unjust and extortionate, and often exacted more than they had any right to do (Luke 3:13). But grace had come, and publicans went into the kingdom of God before the Pharisees (Matt. 21:31).
Verse 17. The righteous. The Pharisees justified themselves, trusting they were righteous (Luke 10:29; 16:15; 18:9); but God declares there is none righteous (Rom. 3:10).
To repentance. This occurs in Luke 5:32, but is properly absent here and in Matt. 9:13.
Verse 18. Were fasting. This was doubtless on one of the weekly fast-days; for many of the Pharisees fasted twice in the week (Luke 18:12). And the question as to the fasting was probably put at the very time the feasting was going on in Levi’s house.
Verse 19.— There is “a time to mourn, and a time to dance” (Eccl. 3:4); and the Lord came to give “beauty for ashes, the oil of joy for mourning, the garment of praise for the spirit of heaviness” (Isa. 61:1). They had yet to learn that He was there as the Bridegroom, and how unseasonable fasting was in His presence.
Verse 20. — Then shall they fast. Compare John 16:5-22 for the sorrow which filled the hearts of the Lord’s disciples on hearing of His approaching departure. Fasting is not commanded or forbidden for the Christian. See Acts 13:2, 3; 14:23; 2 Corinthians 6:5; 11:27. It is of most avail when by intense occupation with spiritual things we forego eating our necessary food.
Verse 21. — By the figures of the garment and the wine-skins the Lord shows that what He was introducing would not by any means coalesce with the former order of things. The new covenant was not at all to be after the manner of the old. This Jeremiah had prophesied (Jer. 31:31-34; Heb. 8:7-13). And in this chapter we are shown the Lord (1) forgiving sins (verse 5), and (2) calling a tax-gatherer to be His disciple (verse 14), then (3) eating with a number of tax-gatherers and sinners (verse 15). These things were altogether contrary to the principles of the law.
Unmilled. After cloth is woven, it is often milled or beaten to render it more compact and durable. But this was unmilled, probably as better illustrating the feature of newness. So in Matthew 9:16. In Luke 5:36 we have a slightly different expression— “a piece of a new [i.e., in quality or character] garment on an old.”
Garment. This represents the outward forms, as the wine the inward life and power. The work of the law was the old garment, “the righteousness which is in the law” (Phil. 3:6). The fruit of the Spirit is the new cloth (Gal. 5:22, 23), which cannot be used to patch up the old garment. Not only “Ye must be born anew;” but the Spirit is now given to dwell in us, the contrast with the wine of nature (Eph. 5:18).
Verse 22. — Old wine-skins. The skins of animals were often sewn up and used as vessels to contain wine, etc. In course of time the skins became hard and cracked. They were then either bound up or discarded. See Joshua 9:4, 13. No one, therefore, would put new or unfermented wine into old skins; for the skins would be sure to burst, so losing both wine and skins. Note how the fact of the double loss is better shown in the new translation.