Lk 15:1-10
Lost sheep and coin: The first parable begins with a question. The logical implicit answer is: No shepherd would leave 99 sheep in the desert and go look for a stupid lost one! Ninety-nine sheep are more valuable than one sheep.
God does what no shepherd would do: God seeks out the lost—tax collectors and sinners, those considered to be of no value. For Luke, Jesus is the shepherd who goes out looking for the lost sheep; he welcomes sinners and eats with them.
The second parable about a woman who loses one of ten coins makes the same point. Typical of Luke’s style, the owner of the lost sheep is a man, while the owner of the lost coin is a woman.
The lost coin is one of ten coins; it is of little value. However, the parable identifies the lost coin with tax collectors and sinners. What is of no value to people is of great value to God.
Both parables emphasize the celebration that follows the finding and conclude with fullness. The man finds the lost sheep and again has 100 sheep. The woman finds the lost coin and again has ten coins. According to Luke, in the kingdom, God rejoices over the finding of one lost sinner. God intends to have everyone—in distinction to those who think that God is only interested in the righteous.