Note 6 at Lk. 19:8: The Greek word used for restore is "apodidomi," which means "to give back; deliver again; give again; repayment to be made; recompense; render; requite; restore; yield."

It seems that Zacchaeus was going above and beyond the requirement of restitution as stated in Mosaic law by offering to give half of his goods to the poor and to repay fourfold for this theft. After such restitution under the law, he may approach the Lord with his guilt offering (Ex. 22:1-4; Lev. 6:1-7; 19:13; 2 Sam. 12:6).

Although Christ replaced the law, He did not reverse any of the moral principles upon which it was based (Mt. 5:17- 48). The inadequacy of the law was not its moral code, but rather man's inability to keep the law (Rom. 2:19-23). A written code could not take away sin. It could merely tell you what sin was (Rom. 3:20) and punish it to deter further sin (Prov. 16:6; Rom. 4:15; Heb. 10:30-31). What the law could not do (take away sin), Christ did! (Rom. 8:3-4)

What Zacchaeus did by his words and actions was to show his repentance and need for atonement, which was accepted by the Lord, as the Lord proclaimed, "This day is salvation come to this house" (Lk. 19:9). What the rich young ruler failed to do, Zacchaeus did by giving a full surrender of his heart to Jesus as Lord (Rom. 10:9-10).