Albert Barnes Commentary Luke 13:26

"then shall ye begin to say, We did eat and drink in thy presence, and thou didst teach in our streets;" — Luke 13:26 (ASV)

We have eaten, etc. Compare to Matthew 7:22-23. To have eaten with someone is evidence of acquaintanceship or friendship. So the sinner may allege that he was a professed follower of Jesus and had some evidence that Jesus was his friend. There is no allusion here, however, to the sacrament. The figure is taken from the customs of people and means simply that they had professed attachment and perhaps supposed that Jesus was their friend.

In your presence. With you—as one friend does with another.

You have taught. You favored us, as though you loved us. You did not turn away from us, and we did not drive you away. All this is alleged as proof of friendship. It shows us:

1. On how slight evidence people will suppose themselves ready to die. How slender is the preparation which even many professed friends of Jesus have for death! How easily they are satisfied about their own piety! A profession of religion, attendance on the preaching of the word or at the sacraments, or a decent external life, is all they have and all they seek. With this they go quietly on to eternity—go to disappointment, wretchedness, and woe!
2. None of these things will avail in the day of judgment. It will be only true love to God, a real change of heart, and a life of piety that can save the soul from death. And oh! How important it is that all should search themselves and see what is the real foundation of their hope that they will enter into heaven.