Luke 19:8

Stood. Apparently Zacchaeus was walking with Jesus, but upon hearing the angry protests of the crowd (v. 7), he turned to face his detractors, and addressed himself to Jesus.

Half of my goods. Willingness to part freely with the wealth he had unjustly acquired was one of the best possible evidences he could have given of his conversion. “No repentance is genuine that does not work reformation” (DA 555). Compare the willing, voluntary undertaking of Zacchaeus with the refusal of the rich young ruler to part with his wealth even when called upon to do so (see on Matt. 19:21, 22). The experience of Zacchaeus was evidence that a rich man could enter the kingdom of heaven (see on Matt. 19:23-26).

The poor. Among the Jews the care of the poor was considered a most important act of piety and applied religion. God had given specific instruction about their care (see Lev. 19:10, 15; 25:35-43; Esther 9:22; Rom. 15:26; see on Matt. 5:3).

By false accusation. Zacchaeus had already begun to make restitution of his ill-gotten gains (see on v. 3). Now he set about making a thorough and systematic attempt to restore all that he had acquired wrongfully. This was more than his worst accusers in the throng, the priests, scribes, and Pharisees, could say of their conduct. The Temple traffic afforded them unlimited opportunity for defrauding all those who came to worship (see on Matt. 21:12).

Restore him fourfold. Where restoration was voluntary, the law of Moses required simply the addition to the principal of one fifth of the amount taken (see Lev. 6:5; Num. 5:7). A fourfold restoration was one of the extreme penalties for deliberate robbery followed by loss of the goods (see Ex. 22:1; see on 2 Sam. 12:6). Ordinarily the amount restored was to be double that taken, if the original property or money was also recovered (Ex. 22:4, 7). The amount Zacchaeus promised to restore was the best of evidence that he had experienced a change of heart.