Luke 19:8

‘And Zacchaeus stood, and said to the Lord, “Behold, Lord, half of my goods I am giving to the poor, and if I have wrongfully exacted anything of any man, I restore fourfold.”

Unknown to the crowd, inside that house a miracle was taking place. Earlier when Jesus had been questioned about who could be saved He had spoken of God doing the impossible. No doubt all would have seen as impossible the conversion and transformation of this evil man who had caused his people such harm. But this day God had done the impossible. For this man, who all his life had coldly calculated how he could extract as much as possible out of people by fair means or foul, suddenly became a giver. He now began calculating what he should give back to the people whom he had so systematically robbed. And he was going to restore fourfold. This was an admission of guilt. In the case of theft restitution had to be double (Exodus 22:7; Exodus 22:9). But in the case of sheep (Exodus 22:1), and in especially heinous cases (2 Samuel 12:6), restoration had to be fourfold. Josephus also speaks of a fourfold fine for thieves (Antiquities Luke 16:1).

And not only would he be restoring what he had stolen from people, but he would then give half his goods to the poor (the Rabbis would have recommended a fifth). By the time he was finished he would no longer be so hugely rich.

‘Zacchaeus stood.' The idea would seem to be of a special announcement. The ‘behold' might suggest a spur of the moment decision. But he would have been thinking of it all through the meal. Jesus' presence had affected him profoundly. ‘Am giving.' This may suggest that he has already given instructions to his clerks to work out who was owed what.

Here then was the evidence of genuine repentance. Here is the explanation of Jesus' presence in his house. For we need to recognise that Jesus did not just mix with any tax collectors, He mixed with those who were interested in His message. He did not meet with them to talk about the races, or to learn about their jobs. He met with them to talk about God.