In Mark 2:13-17, Jesus eats a meal with Levi the tax collector and a number of other notorious sinners.
This is offensive to the Pharisees in the narrative – and likely to modern readers – because to share a meal is to embrace others in the familiarity of kinship. Further, there is no indication that Jesus eats with these characters because they’ve satisfied a requirement of repentance.
The force of Mark 2:17 must be felt. According to Clifton Black:
Jesus does not pay house calls on the healthy. That is just what “the scribes of the Pharisees” find so disturbing: not that Jesus would encourage righteousness, but that he would apparently sanction wickedness by profligate forgiveness of sins (see 2:5-7) or association with relentless sinners without first demanding their repentance.
. . . Jesus has come to call not righteous folk, but sinners. Such a calling necessitates not distance from, but intimacy with, the flagrantly unrighteous (C. Black, Mark, p. 93).