Charles Ellicott Commentary Luke 7:40

"And Jesus answering said unto him, Simon, I have somewhat to say unto thee. And he saith, Teacher, say on." — Luke 7:40 (ASV)

And Jesus answering said . . .—The answer was, as the context shows, to the unspoken thoughts of the Pharisee.

Simon, I have somewhat to say unto thee.—The name of the Pharisee is thus given to us, but it was too common to suggest any identification. It is a somewhat singular coincidence that the two anointings should have happened , each of them in the house of a Simon, but it cannot be regarded as more than accidental.

Master, say on.—The term used implied recognition of our Lord’s character as a teacher or Rabbi.