ISB ~ Matthew 18 v17

the Church:Mentioned only here and 16:18 in the Gospels. Whereas 16:18 envisions Peter’s authority over the universal Church, this verse pertains to a local congregation of Christians. Gentile …

tax collector:Two groups generally despised by first-century Jews. The choice of these terms suggest that Jesus requires a policy of non-association with those who are disciplined by leaders of the Church (cf. 1 Cor 5:9-13; 2 Cor 6:14-15).