Concept:This statement was Jesus’ response to the Pharisees, who were criticizing His practice of eating with tax collectors and sinners.
Explanation:After Jesus called Matthew the tax collector to be His disciple, Matthew prepared a great feast for Jesus in his house.
Many tax collectors and sinners came and sat at the table with Jesus and His disciples.
The Pharisees saw this and asked the disciples, "Why does your teacher eat with tax collectors and sinners?" (Matthew 9:11).
Jesus overheard them and said, "Those who are well have no need of a physician, but those who are sick."
He then added, "Go and learn what this means, 'I desire mercy, and not sacrifice.' For I came not to call the righteous, but sinners" (Matthew 9:12–13).
Therefore, the remark was made when the Pharisees accused Him of eating with sinners at Matthew’s house.
Answer:Option B — the Pharisees accused him of eating with sinners.