Luke seems to have related this a little differently; according to him the Pharisees say to the disciples, “Why do ye eat and drink with Publicans and sinners?” [Luke 5:30] not unwilling that their Master should be understood to be involved in the same charge; insinuating it at once against Himself and His disciples. Therefore Matthew and Mark have related it as said to the disciples, because so it was as much an objection against their Master whom they followed and imitated. The sense therefore is one in all, and so much the better conveyed, as the words are changed while the substance continues the same.
Reproduced in full. Translation: Oxford 1841 (Newman), public domain (Public domain).