Now St. Luke seems to have related this somewhat different from the other Evangelists. For he does not say that to our Lord alone it was objected that He eat and drank with publicans and sinners, but to the disciples also, that the charge might be understood both of Him and them. But the reason that Matthew and Mark related the objection as made concerning Christ to His disciples, was, that seeing the disciples ate with publicans and sinners, it was the rather objected to their Master as Him whom they followed and imitated; the meaning therefore is the same, yet so much the better conveyed, as while still keeping to the truth, it differs in certain words.
Reproduced in full. Translation: Oxford 1841 (Newman), public domain (Public domain).
Also cites: de con. Ev. lib. ii. c. 27.