Matthew 6:1 warns against practicing righteousness for human reward, connecting to the teaching that loving only friends earns no heavenly reward.

Matthew 9:10 shows Jesus dining with tax collectors, embodying the love for enemies that contrasts with the tax collectors' limited love here.

Matthew 11:19 reveals Jesus as a friend of tax collectors, directly illustrating love for the unlovable, contrasting with tax collectors' love for friends only.

In Matthew 21:31, tax collectors are shown entering the kingdom, contrasting with their portrayal as loving only those who love them.

In Matthew 21:32, tax collectors believed John, again contrasting with their selfish love stereotype.

Luke 6:32-35 is the parallel account of this same teaching, expanding on loving enemies and the reward from the Father.

Luke 14:12 expands the principle: don't invite only those who can repay — a parallel call to go beyond reciprocal kindness.

In Luke 18:13, a tax collector humbly begs for mercy, contrasting with the proud love of those who love only their friends.

1 Peter 2:20-23 links suffering for doing good to Christ's non-retaliation, extending the principle of loving enemies and enduring for God's commendation.