In the chapter just previous, Luke records an account with a rich young man, and Jesus’ statement about “how difficult it is for those who have wealth to enter the kingdom of God.”
Then we see with Zaccheus, a very rich and sinful tax collector, that with God nothing is impossible.
His climbing of a tree to see Jesus was very undignified, but it showed his desperation for Him.
But he responded joyfully to Jesus and resolved to make right his crimes by giving away half his wealth to the poor and paying back four-fold what he had defrauded. This was proof that his conversion was genuine. It was the fruit, NOT the condition, of his salvation.
Because he was so wealthy, this was a very costly sacrifice. But Zaccheus had just found incomprehensible spiritual riches and did not mind the loss of material wealth.
