“If he does not listen even to the congregation, let him be to you just as a man of the nations and as a tax collector.”

15. (a) To what “congregation” was Jesus referring at Matthew 18:17? (b) Why, then, are his words of concern to us in the Christian congregation?

¹⁵ At this time (32 C.E.) the Christian congregation had not been formed and so the “congregation” referred to by Jesus must relate to the Jewish arrangement then existing, with its bodies of elders, including those serving as judges and representing the congregation locally in such capacity. (Ezra 10:14; Luke 7:3) Nevertheless, Jesus’ instructions certainly provided a guiding principle that would aid the future Christian congregation. Of particular interest to us is knowing what the unrepentant sinner’s being viewed “as a man of the nations and as a tax collector” would imply. To find out we need to consider how such ones were properly viewed by the Jewish congregation.

19. (a) How were tax collectors viewed by Jews generally? (b) How did Jesus manifest proper balance in his dealings with them?

¹⁹ So, too, with the tax collectors, usually not Gentiles but Jews. Because they were so often dishonest, tax collectors were generally viewed by their fellow Jews as persons of bad reputation, to be classed with known sinners and harlots. (Matt. 9:10, 11; 21:31, 32) While not condoning their wrong ways, Jesus did not hold back from helping such ones when they showed an inclination toward righteousness, as did such tax collectors as Matthew Levi and Zacchaeus. Because he aided such to make spiritual progress, Jesus was falsely accused of being a “friend of tax collectors and sinners.” There was a difference, however, between friendship and Jesus’ efforts to heal those who were spiritually sick and to direct them to repentance and into the path of righteousness.​—Matt. 11:19; Luke 5:27-36; 19:2-10.