In Luke 5:29-32, Jesus eats with tax collectors and sinners, defending his mission to call sinners to repentance — the same group now drawing near.

In Luke 7:29, tax collectors acknowledged God’s justice by accepting John’s baptism, showing their openness to divine calling — the same people now come to Jesus.

Luke 3:12 shows tax collectors coming to John for baptism — a prior instance of their seeking repentance, echoed in Jesus' ministry.

Luke 5:30 records the Pharisees grumbling about Jesus eating with tax collectors — the same controversy that leads into the parables of Luke 15.

In Matthew 9:10-13, Jesus eats with tax collectors and sinners, saying he came to call sinners — the same group and mission as here.

In Matthew 21:28-31, tax collectors and prostitutes enter the kingdom before the religious — the same repentant sinners now drawing near to Jesus.

In 1 Timothy 1:15, Christ came to save sinners — the very mission seen in Jesus receiving tax collectors and sinners.

Matthew 9:9 records Jesus calling Matthew the tax collector to follow Him — showing that tax collectors become disciples, not just listeners.

Matthew 9:11 records the Pharisees' complaint about Jesus eating with tax collectors — the very criticism that surrounds the gathering in Luke 15:1.

Matthew 11:19 reports Jesus being called a friend of tax collectors and sinners — directly confirming His association with them in Luke 15:1.

Matthew 18:17 uses 'tax collector' as a label for an unrepentant outsider — in stark contrast to the repentant tax collectors drawing near to Jesus.

Matthew 21:31 declares that tax collectors enter the kingdom before the religious — reinforcing the repentance and acceptance of those coming to Jesus.

Mark 2:15 describes Jesus reclining with many tax collectors and sinners — a direct parallel to their drawing near in Luke 15:1.