Luke 7:29

7:29 (Now all the people who heard this, even the tax collectors, acknowledged God’s justice, because they had been baptized with John’s baptism.

Luke 15:1-2

The Parable of the Lost Sheep and Coin

15:1 Now all the tax collectors and sinners were coming to hear him. 15:2 But the Pharisees and the experts in the law were complaining, “This man welcomes sinners and eats with them.”

Luke 18:13

18:13 The tax collector, however, stood far off and would not even look up to heaven, but beat his breast and said, ‘God, be merciful to me, sinner that I am!’

Matthew 21:31-32

21:31 Which of the two did his father’s will?” They said, “The first.” Jesus said to them, “I tell you the truth, tax collectors and prostitutes will go ahead of you into the kingdom of God! 21:32 For John came to you in the way of righteousness, and you did not believe him. But the tax collectors and prostitutes did believe. Although you saw this, you did not later change your minds and believe him.