A.T. Robertson Commentary Luke 3:11

"And he answered and said unto them, He that hath two coats, let him impart to him that hath none; and he that hath food, let him do likewise." — Luke 3:11 (ASV)

Coats (χιτωνας). The inner and less necessary undergarment. The outer indispensable ιματιον is not mentioned. Note the specific and different message to each class. John puts his finger on the weaknesses of the people right before him.