What does Luke 7:40 mean?

While Jesus is dining at the home of Simon the Pharisee, a repentant woman arrives. She washes Jesus' feet with her tears and anoints them with perfume. Simon decides Jesus must not be a prophet if He doesn't know the character of the woman (Luke 7:36–39) or won't send her away.

Jesus proves him wrong on several levels. First, He knows what Simon is thinking (Mark 2:8). Second, He knows exactly what the woman has done (Luke 7:47; John 4:28–29). Third, He not only accepts the woman's ministrations, but her actions are more righteous than those of Simon. Still, the conversation remains cordial, as befits a banquet. Jesus calls His host by his first name, and Simon respectfully calls Jesus "Teacher," an honorable title when not used ironically (Luke 11:45; 20:28).

Simōn is a common name in Jesus' era. Two of Jesus' disciples are named Simon, including the one renamed Peter (Luke 6:13–15), and Jesus has a brother named Simon (Matthew 13:55). During the week before Passover, Jesus will dine at the home of Simon the leper in Bethany. While there, a woman will anoint Jesus' head with expensive ointment (Matthew 26:6–13). Despite the similarities, these are two different events.