Murmured - They affected to suppose that if Jesus treated sinners kindly he must be fond of their society, and be a man of similar character. “They” considered it disgraceful to be with them or to eat with them, and they, therefore, brought a charge against him for it. They “would” not suppose that he admitted them to his society for the purpose of doing them good; nor did they remember that the very object of his coming was to call the wicked from their ways and to save them from death.
Receiveth sinners - Receives them in a tender manner; treats them with kindness; does not drive them from his presence.
And eateth with them - Contrary to the received maxims of the scribes. By eating with them he showed that he did not despise or overlook them.