Albert Barnes Commentary Luke 7:46

"My head with oil thou didst not anoint: but she hath anointed my feet with ointment." — Luke 7:46 (ASV)

My head with oil. The custom of pouring oil on the head was universal among the Jews. The oil used was sweet oil or oil of olives, prepared in such a way as to give an agreeable smell. It was also used to render the hair smoother and more elegant (Ruth 3:3; 2 Samuel 12:20; 2 Samuel 14:2; Psalms 23:5).

With ointment. This ointment was a mixture of various aromatics, and was therefore far more costly and precious than the oil commonly used for anointing the head. Her conduct, compared with that of Simon, was therefore more striking. He did not give even the common oil for his head used on such occasions. She had applied to his feet a far more precious and valuable unguent. He, therefore, showed comparatively little love. She showed much.