Luke 15: 1-2: "Now all the tax collectors and sinners were coming near to listen to him (Jesus). And the Pharisees and the scribes were grumbling and saying, "This fellow (Jesus) welcomes sinners and eats with them.""
So, we have tax collectors and sinners and Pharisees and scribes, oh my! Audience participation in the presence of our Lord Jesus. There are two 'teams' bound by the conjunction "and".
At one end of the moral field, we have the tax collectors and the sinners, called in the text "The Listeners". At the other, we have the scribes and the Pharisees, called in the text "The Grumblers". And in these two verses, we have the makings of a showdown.
The Grumblers are talking smack about Jesus and the Listeners. "This fellow (Jesus) welcomes and eats with them (those people)." Those people, tax collectors and sinners, collectively called the Sinners.
One of my presuppositions is that the Bible says a lot with few words, so all words have context and meaning for us. When the Gospel mentions a 'crowd', its a crowd. So these categories of individuals coming to Jesus have meaning to deeper our understanding of the text.
First, the easy ones. On the Listener side, these would be the tax collectors. They are grouped with a larger set called "the Sinners" by the Grumblers, but there is a distinction to them.
The tax collectors are collaborators with the Romans. Simply put, the Romans hire greedy locals to collect the taxes that Rome deems is owed to them. These treacherous locals are given muscle and some degree of protection to collect what is owed, and more than what is owed (their take). It is a profitable business because the Romans labels complaints as sedition and will arrest the complainer.
For examples, the disciple Matthew (Levi) and Zacchaeus, in the gospels, are identified as tax collectors.
It is easier to identify the Pharisees. They are the teaching class amongst the Grumblers. Jesus, from the outside, might be classed with this group, those teaching the law in the present circumstances. The difference is that Jesus is...well...right. The Pharisees are frequently targets of Jesus' ire and cutting observations. So, there is friction and jealousy at play.
In the New Testament, Paul self-identifies with the Pharisees.
The other group among the Listeners, "Those" people, are more generically labeled 'the sinners'. In modern thinking, 'sinners' is a universal term for humanity, as from Paul's words: 'For all have sinned and fallen short of the glory of God'. Among the Grumblers, it seems to describe people who have been publicly shamed for particularly loathsome ways of breaking the law of Moses.
This could be what distinguishes them from 'tax collectors' because collaborating with the occupying power is not something the Law of Moses really deals with.
These 'loathsome' people are likely so branded and shamed because they offend the sensibilities of the Pharisees and scribes. So, morality crimes? History has branded Mary Magdalene as particularly fallen (sinful) as a sex worker, so perhaps labels haven't changed? I am thinking too of the woman dragged in front of Jesus to be stoned for adultery and his response was "You who are without sin (not a sinner) cast the first stone". If there is a distinction to tax collectors, "Those" people who are Sinners are likely to fall into categories of transgressions of the law of Moses that particularly offend the sensibilities of the Grumblers.
The other group among the Grumblers, the scribes, are also ambiguous in nature. A scribe, a transcriber, someone who is literate and has neat enough handwriting to make a living at it? (Remember, it was all written by hand back then). But we do get a bit more about them, like Jesus is said "to speak with authority, unlike the scribes".
I think the scribes are a professional class who, at the root of their work, are tasked with copying the Bible (the Old Testament) and other relevant manuscripts for religious use. We take the printed word (on page or screen) for granted so it is very hard to wrap our minds around what it took to copy over, copy over, copy over. The rules for transcription of the Old Testament hebrew are mind-boggling in their detail and precision (the quest for the holy grail of "No Typo").
How these Grumblers were different from the Pharisees might include a couple of things. The Pharisees seem to be teachings 'in the here and now', how to be faithful in a world that is very different from the high points of the nation of Israel (like they used to be free). The scribes, intimate with the content of the text, would they have deeper knowledge of the text itself?
For example, when the Magi come in search of the baby Jesus, king of the Jews, Herod calls together the chief priests (top of the heap of religious leadership) and the scribes (the experts) to tell him where the baby is to be born (spoilers, its Bethlehem). In Jesus, we have both the Pharisees and scribes coming at Him. Jesus' advantage is two-fold. He knows God's plan in the moment (versus the Phariees), and He does not have the guy who copied the text, but the authority of the one who INSPIRED it!
So, "Those" people, the Listeners, the tax collectors and sinners are coming to Jesus to hear the message of salvation, of hope, of relief. They are different from the Grumblers because they know the are sinners and are seeking Jesus' hope and grace.
The Grumblers, the Pharisees and the scribes, are coming to Jesus to try and knock his message down, relegating Jesus, 'this fellow', to the company of "Those" people.
This leads to the parable of the Prodigal Son, although in Luke, it is better labeled as being about Two Brothers, in this case, I would suggest, Listeners and to the Grumblers.
Peace,
Pastor Peter