Lucas 19:8

Zaccheus’ stood up to make his promises thus symbolizing their solemnity. He addressed Jesus as "Lord" implying respect and Jesus’ deity (cf. Luke 19:9). His statement was a response to Jesus’ gracious initiative and the crowd’s disapproving reaction. His plan to give half his wealth to the poor and to reimburse generously anyone whom he had cheated testified to the genuineness of his faith in Jesus (Luke 19:9). The Mosaic Law only required adding 20 percent to the amount due when restitution was necessary (cf. Leviticus 5:16; Numbers 5:7). When a Jew stole an animal that he could not restore, he had to repay about fourfold, but if he was caught with the stolen property, he had to repay double (Exodus 22:1; Exodus 22:4). Zaccheus’ words were the signs of true repentance (cf. Luke 3:8; Luke 14:33; Luke 18:22).

"Zacchaeus is an example of radical repentance, not of practical wisdom, and it is assumed that his response will leave him pretty much in the same financial state required of the rich ruler." [Note: Tannehill, The Narrative . . ., 1:124. Cf. 7:36-50; and Matthew 26:6-13.]

Some commentators believed that the conditional clause "if I have defrauded anyone of anything" should better read "from whomsoever I have wrongfully exacted anything." This translation would indicate that Zaccheus had defrauded people. [Note: E.g., Marshall, The Gospel . . ., p. 698; Liefeld, "Luke," p. 1007; and Morris, p. 273.] However the NASB and NIV translators did not necessarily think that he had. Whichever is the correct translation, it seems clear that the main point is not the extent of Zaccheus’ guilt but his attitude toward it.