Jesus was on his way to Jerusalem and made his way through the city of Jericho.

V 2.
There was a man there named Zacchaeus; he was superintendant of taxes and very rich.

In Roman times, tax collecting was rented out to the highest bidder who then could extort whatever he could from the general populace. As a Roman lackey and a greedy profiteer, Zaccheus was a much despised man as well as too short to see over the
crowds gathered to see Jesus enter Jericho. (Rev.John Shearman, UCCan. Ret.)

Zacchaeus was obviously very successful at what he did.  He'd been able to get plenty out of people so that he was able to make himself rich.  He probably felt justified in getting all he could from his countrymen as they certainly didn't treat him too well.  His conscience probably didn't bother him at all!

V 3.
He was eager to see what Jesus looked like; but, being a little man, he could not see him for the crowd.
 People would have known he was coming and were out in force to get a glimpse of this fellow who was reported to be doing some marvellous things and also to be criticising the goody-goody pharisees.  We all like to hear someone take the mickey out of those who set themselves up as being better than we are. He was also reputed not to be above consorting with tax collectors and the outcasts of society. Zacchaeus wanted to see this person too.  But there were too many people there and he couldn't get a decent view.

What does it take for us to see Jesus? How eager are we for this? What are some of the things that get in our way?

V 4.
So he ran on ahead and climbed a sycomore-tree in order to see him, for he was to pass that way.

Zacchaeus really wanted to see Jesus, so he found a way. Seems as if Zak was a man with a lively imagination and a strong will. To achieve his goal, he was willing to make a fool of himself. Am I willing to make a fool of myself to get close to Christ?  I'm not sure.

A chief tax collector who is rich, to run on ahead and climb the sycamore tree would be very much out of character. It is not at all dignified, even for a tax collector. Luke is indicating an urgency through his words, and Zak is indicating through his actions that this is no time for dignity or a 'dress-for-success presence.'

 V 5,6.
When Jesus came to the place, he looked up and said, 'Zacchaeus, be quick and come down; I must come and stay with you today.' He climbed down as fast as he could and welcomed him gladly.

What a surprise.  Jesus actually saw him up in the tree - and called him down - and invited himself to stay! Zacchaeus was not a man to procrastinate. He got down as quickly as he could and made Jesus welcome.  I wonder whether at this stage, Zacchaeus was thinking: 'This will show all those stuck-up people who think I'm not good enough for them!"

V 7.
At this there was a general murmur of disapproval.  'He has gone in', they said, 'to be the guest of a sinner.'

The crowd disapproved of Jesus' action in seeking out the tax collector.  So......what was new?

The tax collectors were earning an honest living which was derived quite  legitimately from an accepted mark-up. And Zacchaeus did this well and efficiently, like any good businessman, of whatever era, should.   So what was Zacchaeus' offence if he wasn't a crooked businessman?  Zacchaeus' offence was within his own Jewish community. A Jew who collected taxes for the Romans would have been viewed as a traitor, etc, going against his own (Another respectable business practice today, usury, the charging of interest on loans, was regarded as honest by Jews when practised on non-Jews but again, Jew to Jew
it was forbidden.)

V 8.
But Zacchaeus stood there and said to the Lord, 'Here and now, sir, I give half my possessions to charity; and if I have cheated anyone, I am ready to repay him four times over.'

Whatever Zacchaeus' initial reaction at being sought out by Jesus, he was very quickly convinced of his wrongdoing and his need to make restitution for any wrong he had done.  It is only when we are convicted of our sin - when we accept that we are 'sinners' and less than perfect -  that we can be forgiven.

V 9, 10
Jesus said to him, 'Salvation has come to this house today! -- for this man too is a son of Abraham, and the Son of Man has come to seek and save what is lost.'

New Bible Commentary p 1010.  Jesus justified his choice of company: he had brought salvation to a man who was as much entitled to hear the gospel as any other Jew.  Here the purpose of the coming of Jesus is fully and finally summed up: as a shepherd goes and looks for lost sheep to rescue from danger, so Jesus as the Son of Man seeks and saves lost people.