A.T. Robertson Commentary Matthew 18:17

"And if he refuse to hear them, tell it unto the church: and if he refuse to hear the church also, let him be unto thee as the Gentile and the publican." — Matthew 18:17 (ASV)

Refuse to hear (παρακουση). Like Isa 65:12. Many papyri examples for ignoring, disregarding, hearing without heeding, hearing aside (παρα-), hearing amiss, overhearing .

The church (τη εκκλησια). The local body, not the general as in Mt 16:18 which see for discussion. The problem here is whether Jesus has in mind an actual body of believers already in existence or is speaking prophetically of the local churches that would be organized later (as in Acts). There are some who think that the Twelve Apostles constituted a local εκκλησια, a sort of moving church of preachers. That could only be true in essence as they were a band of ministers and not located in any one place. Bruce holds that they were "the nucleus" of a local church at any rate.