Why was not this ointment sold for three hundred denarii? A pound of ordinary ointment, Pliny tells us, cost not more than ten denarii; but the same Pliny says, that the highest price of the best ointment was three hundred and ten denarii. Now the Evangelists agree, that this was the most costly ointment, and Therefore Judas is correct in valuing a pound of it at three hundred denarii, -- a sum which, according to the computation of Budaeus, amounts to fifty livres of French money. And as almost every kind of luxury involves excess and superfluity, the greater the waste of money, the more plausible reason had Judas for murmuring; as if he had said, "Had Mary spent little, there would have been some excuse for her; but now, since, in a matter of no importance, she has wasted a vast sum of money, has she not done an injury to the poor, who might have obtained from such a sum great relief? What she has done, therefore, admits of no apology."

Three hundred pence - About 40,00, or 8 British pounds, 10 shillings (circa 1880's).
And given to the poor - The avails or value of it given to the poor.

Three hundred pence - Or denarii: about 9. 13s. 9d. of our money; reckoning the denarius at 7 3/4d. One of my MSS. of the Vulgate (a MS. of the 14th century) reads, cccc denarii.

(1) Why was not this ointment sold for three hundred pence, and given to the poor?
(1) A horrible example in Judas of a mind blinded with covetousness, and yet pretending godliness.

Why was not this ointment sold for three hundred pence,.... Meaning Roman pence, one of which is, of the value of our money, seven pence halfpenny; so that three hundred pence amount to nine pounds seven shillings and six pence:
and given to the poor? this was his pretence, and with which he covered himself; his uneasiness was, because it was not sold, and the money put into his hands, as appears by what follows.

three hundred pence--between nine and ten pounds sterling.