a(1 ) Tax collectors and sinners drew near to Jesus to listen to him.
(2) Pharisees (and scribes) murmured that Jesus received sinners and ate with them.
(3) A shepherd had 100 sheep and lost one of them.
(4) He left the 99 behind and went after the lost one.
(5) When he found it, he carried it on his shoulder and rejoiced.
(6) Coming home, he called his friends and neighbours.
(7) He asked them to rejoice with him, having found his lost sheep.
(8) There will be more joy in heaven over one sinner who repents.
(9) Than over 99 righteous persons who need no repentance.
(10) A woman with 10 silver coins lost one of them.
(11) She lighted the lamp, swept the house and searched diligently.
(12) When she found it, she called her friends and neighbours.
(13) She asked them to rejoice with her, having found the lost one.
(14) So, there is joy before the angels of God over one sinner who repents.

(b) Significance:
(i) Jesus has come into the world to look for sinners and call them to repentance.
(ii) The so-called righteous people (like the Pharisees) must, therefore, take heed lest, in their presumption they go to hell.
(iii) The righteous who do not need Jesus in their lives are in danger of not making it in the end.
(iv) Every human soul is precious to God.
(v) The parables point to the unconditional love/mercy of God.
(vi) It teaches the need to win souls for Christ/ evangelism.