The feast was given in honor of Jesus, and He did not hesitate to accept. He knew very well that it would give offense to the Pharisees and their followers and would also make the people question what He was doing. But no political concerns could influence His movements. HH 121.2
Jesus sat as an honored guest at the table of the publicans. By sympathy and social kindliness, He showed that He recognized the dignity of humanity, and people longed to become worthy of His confidence. His presence awakened new impulses and opened the possibility of a new life to these outcasts of society. HH 121.3
Many people were impressed who did not acknowledge the Savior until after His ascension. When three thousand were converted in a day, many of them had first heard the truth at the table of the tax collectors. To Matthew himself, the example of Jesus at the feast was a constant lesson. The despised publican became one of the most devoted evangelists, following in his Master’s steps. HH 121.4