‘And turning to the woman, he said to Simon, “Do you see this woman? I entered into your house, you gave me no water for my feet, but she has wetted my feet with her tears, and wiped them with her hair.”
Up to this point Simon had probably been ignoring the woman and pretending that he had not noticed her. So Jesus pointedly draws attention to her. And then He draws attention to what she had done that Simon had left undone. When Jesus had entered his house no one had washed His feet.
It was normally considered polite to arrange for the feet of guests to be washed once they had come in off the dusty road. The failure to arrange it for Jesus must have been deliberate. Perhaps Simon had wanted to make it clear to the other guests that Jesus was not here because he thoroughly approved of Him, but more under sufferance; that He was not so much a guest as an invitee. He was indicating that he was wanting to find out what He had to say, but must not be thought to be too interested, or making too many concessions. It would not be a discourtesy, only an indication that Jesus was not a particularly welcome guest.
The fact that Jesus drew attention to it demonstrates that He wanted to strike his conscience and give a gentle rebuke. Here was Simon criticising the woman in his mind for being a ‘sinner', but in fact Simon was far more guilty than the woman. He had failed in offering basic hospitality to one whom he considered might well be a prophet of God (which did put him in the wrong. It was a discourtesy to God).
The fact that there were sufficient tears to wipe His feet demonstrates the deep feeling the woman was experiencing. Her gratitude to Jesus was overflowing. And then when she had washed His feet she used her hair to dry them.