said unto the Lord, Behold, Lord - Mark how frequently Luke uses this title, and always where lordly authority, dignity, or power is intended.
if I have - that is, “so far as I have,” for evidently the “if” is so used (as in Phi 4:8).
taken by false accusation - defrauded, overcharged (Luk 3:12, Luk 3:13).
fourfold - The Roman law required this; the Jewish law, but the principal and a fifth more (Num 5:7). There was no demand made for either; but, as if to revenge himself on his hitherto reigning sin (see on Joh 20:28), and to testify the change he had experienced, besides surrendering the half of his fair gains to the poor, he voluntarily determines to give up all that was ill-gotten, quadrupled. He gratefully addressed this to the “Lord,” to whom he owed the wonderful change.