His opponents responded and said, "The first."

The Rabbi said to them, "Truly I say to you that the tax collectors and prostitutes will precede you into the kingdom of G-d.  For Yochanan ben Zecharias came to you and testified about the way of tzedakah and you did not believe him, but the tax collectors and prostitutes did believe him.  And even after you saw this, you did not relent afterward and believe him."

 

This is the teaching of the Rabbi.