In the Gospel of Luke, what is the primary significance of Jesus eating with tax collectors and sinners, according to his own explanation?

A It was a political strategy to gain favor with the Roman authorities. B It was a demonstration of his wealth and status, showing he could associate with anyone. C It symbolized his mission to call the righteous to repentance. D It was a sign that forgiveness and salvation are offered to all, especially those who recognize their need for it.