Luke 19:8

And Zacchaeus stood
Before Christ, in respect to him, and reverence of him; and in the presence of others, to make a public confession before them, and that they might all hear it, when come to his own house:

and said unto the Lord;
that is, to "Jesus", as the Syriac and Persic versions, and some copies read; he addressed himself to Christ, and made his confession to him, as the Israelite, when he brought the basket of the firstfruits to the priest, confessed before the Lord his God, ( Deuteronomy 26:4 Deuteronomy 26:5 ) . And the rather Zacchaeus directed his speech to Christ, being, as he was now convinced, the discerner of the thoughts, and intents of the heart; who knew the genuineness of his repentance, that it was hearty and real; and the sincerity of his expressions and resolutions, and upon what principles he acted, and proposed to do as follows:

behold, Lord, the half of my goods I give unto the poor;
not to make satisfaction for the sins he had committed, but to testify his sense of them, and his repentance for them, and as willing to do good with what he had gotten; which shows, that the disposition of his mind was altered, and of a covetous oppressor, he was become tender, kind, and liberal. According to an order made by the Jews in Usha, a man might not give away more than a fifth part of his estate, unless in some extraordinary cases ^F21; and we read of one, that gave a "third" part of his goods to the poor ^F23; and of another, that gave, as here, half of his mammon, or wealth ^F24; and another, half of his food to the poor ^F25; and of another, that gave away all his goods to them ^F26; see ( 1 Corinthians 13:3 ) ; to give a tenth part, was reckoned a medium ^F1:

and if I have taken any thing from any man by false accusation;
or by extorting any thing from him on any pretence, by making an unjust demand upon him; or in any oppressive way, by defrauding and tricking, and by doing him any injury, in any form or manner:

I restore him fourfold:
the same that was done in case of sheep stealing, ( Exodus 22:1 ) but in such a case as this, the law only required the principal, with the fifth part added to it; see ( Leviticus 6:5 ) ( Numbers 5:7 ) but Zacchaeus proposes as much as in the case of theft, and which was rarely used. The Jews ^F2 say,

``that the manner of paying double, was more used than the manner of paying fourfold, or fivefold; for the manner of paying double was used, both in things animate and inanimate; but the manner of paying fourfold and fivefold, was used but with respect to an ox, and a sheep only.''

``the repentance of shepherds, and of collectors, and of "publicans", is said ^F3 to be very difficult:''