Luke 13:26 - Ellicott's Commentary On The Whole Bible

We have eaten and drunk... — Better, we ate and drank..., and Thou didst teach. The words differ slightly from those in Matthew 7:22, which put higher claims into the mouths of the speakers, “Did we not prophecy in Thy name...?” They are, i.e., the representatives of those who hold office in the Church of God, yet have not truly submitted themselves to the guidance of the Divine Teacher. Here the words clearly point to actual companionship, to the hopes that men were building on the fact that they had once sat at meat, in the house of Publican or Pharisee, with the Prophet whom they acknowledged as the Christ. In its wider application it, of course, includes all who in any sense eat and drink with Him now in visible fellowship with His Church, and who rest their hopes of eternal life on that outward communion.