Levi “made him a great feast in his own house,” and the objection came at the guest list: the Pharisaic table discipline meant an observant associate did not eat with the non-observant, whose food might be untithed and whose vessels unclean, and tax collectors stood furthest outside the circle of trust: the Mishnah rules a house unclean if tax collectors have entered it (Taharot 7:6), and even permits declaring untruths to them under duress, classing them with robbers (Nedarim 3:4). The table Jesus chose was a boundary deliberately crossed: “I came not to call the righteous, but sinners to repentance.” The fuller table-and-fasting background is in this site's Matthew 9 note.

Luke alone keeps the last saying: “No man also having drunk old wine straightway desireth new: for he saith, The old is better.” Spoken at a Jewish table about Jewish devotion, it is a gracious word, not a sneer: Jesus knows exactly why the old ways taste right to those formed by them, even as He announces something new that will not fit the old wineskins.