Note 1 at Lu 19:2: This story is the only mention of Zacchaeus in Scripture; therefore, our knowledge of him is limited to the information in this account. If Zacchaeus was the chief among the tax collectors, then he probably had all the tax collectors in Jericho answer directly to him, and he was possibly the head over the whole region.

Zacchaeus was rich. However, Jesus made no demands about him giving away all his goods to the poor, as He did with the rich young ruler (see note 4 at Mr 10:20), because Zacchaeus had already repented and money was no longer his god, as can be seen by his actions in Lu 19:8. It was the goodness of Jesus who was willing to openly associate with him that led him to repentance (Ro 2:4). Zacchaeus truly repented, as can be seen in his actions of restoring fourfold what he had stolen and giving half of his goods to the poor (Lu 19:8, see note 6 at that verse).