Tell it to the church - See the notes at Matthew 16:18. The church may here mean the whole assembly of believers, or it may mean those who are authorized to try such cases - the representatives of the church, or these who act for the church. In the Jewish synagogue there was a bench of elders before whom trials of this kind were brought. It was to be brought to the church in order that he might be admonished, entreated, and, if possible, reformed. This was, and is always to be, the first business in disciplining an offending brother.
But if he neglect to hear the church, let him be - The Jews gave the name "heathen" or "Gentile" to all other nations but themselves. With them they had no religious contact or communion.
Publican - See the notes at Matthew 5:47. Publicans were people of abandoned character, and the Jews would have no contact with them. The meaning of this is, cease to have religious contact with him, or to acknowledge him as a Christian brother. It does not mean that we should cease to show kindness to him and aid him in affliction or trial, for that is required toward all people; but it means that we should disown him as a Christian brother, and treat him as we do other people not connected with the church. This should not be done until all these steps are taken. This is the only way of kindness. This is the only way to preserve peace and purity in the church.

3. Tell it unto the Church - Lay the whole matter before the congregation of Christian believers, in that place of which he is a member, or before the minister and elders, as the representatives of the Church or assembly. If all this avail not, then,
Let him be unto thee as a heathen man and a publican - To whom thou art, as a Christian, to owe earnest and persevering good will, and acts of kindness; but have no religious communion with him, till, if he have been convicted, he acknowledge his fault. Whosoever follows this threefold rule will seldom offend others, and never be offended himself. - Revelation. J. Wesley.
Reproving a brother who had sinned was a positive command under the law. See Leviticus 19:17. And the Jews have a saying, that one of the causes of the ruin of their nation was, "No man reproved another." On the word Church, see Clarke at Matthew 16:28 (note).

(6) And if he shall (h) neglect to hear them, tell [it] unto the (i) church: but if he neglect to hear the church, let him be unto thee as (k) an heathen man and a publican.
(6) He that condemns the judgment of the Church, condemns God.
(h) Literally, "does not condescend to hear", or "make as though he did not hear".
(i) He speaks not of just any policy, but of an ecclesiastical assembly, for he speaks afterward of the power of loosing and binding, which belonged to the Church, and he has regard for the order used in those days, at which time the elders had the judgment of Church matters in their hands, (John 9:22; John 12:42; John 16:2), and used casting out of the synagogue for a punishment, as we do now by excommunication.
(k) Profane, and void of religion: such men, the Jews called Gentiles: whose company they shunned, as they did the publicans.

And if he shall neglect to hear them,.... The one or two, in conjunction with the offended person that shall hear the ease, and admonish and reprove; if he takes no notice of what they say to him, but remains stiff and impenitent, tell it unto the church: which some understand, of the or "multitude", before whom it was lawful to reprove, after such private methods had been taken: others, the political magistrates, or sanhedrim; who took cognizance of cases between one person and other, either by themselves, or messengers; and gave admonitions and reproofs, as to parents, when they did not provide for their families (x), and to wives that were perverse, and provoked their husbands (y), &c. others, of the presbyters and governors of the Christian church; others, of the church itself, and so the Ethiopic version renders it, "the house of Christians"; to which it is objected, that as yet a Christian church was not formed: but what were the twelve apostles of the Lamb? They were the great congregation and church, in the midst of which Christ sung praise to his Father: and since the whole of this advice, and these excellent rules are given to them, and they are spoken of in the next verse, as having the power of binding and loosing, they may well be thought to be meant here; and that the design of Christ is, to instruct them how to behave, in case of offence to one another; that the reproof should be first private, and if it did not succeed, to be made before one or two more; and if that did not do, the whole body was to be acquainted with it; and which rules hold good, and are to be observed by all Christian men and churches, in all ages: though no doubt but allusion is made to the Jewish customs, in rebuking before the multitude, or carrying of a private case, after all other means used were ineffectual, to the sanhedrim.
But if he neglect to hear the church: the advice they should give unto him, the reproof they should think proper for him, or the censure they should pass upon him,
let him be unto thee as an heathen man, and a publican. This is not a form of excommunication to be used among Christians, nor was there ever any such form among the Jews; nor could Heathens or publicans, especially such publicans as were Gentiles, be excommunicated, when they never were of the Jewish church.
"A religious person indeed, that becomes a collector of taxes, they first said, is to be driven from the society; but they afterwards said, all the time that he is a tax gatherer, they drive him from the society; but when he goes out of his office, lo! he is as a religious person (z).''
But one that never was of a religious society, could not be driven out of it. And besides, this is given, not as a rule to the church, but as advice to the offended person, how to behave towards the offender: after he has come under the cognizance, reproof, and censure of the church, he is to look upon him as the Jews did one that disregarded both private reproof by a man's self, and that which was in the presence of one or two more, , "a worthless friend", or neighbour; as a Gentile, with whom the Jews had neither religious nor civil conversation; and a "publican", or as Munster's Hebrew Gospel reads it, "a notorious sinner", as a publican was accounted: hence such are often joined together, and with whom the Jews might not eat, nor keep any friendly and familiar acquaintance: and so such that have been privately admonished and publicly rebuked, without success, their company is to be shunned, and intimate friendship with them to be avoided.
(x) Maimon Hilehot Ishot, c. 12. sect. 14. (y) Ib. c. 14. sect. 9. & Moses Kotsensis Mitzvot Tora, pr. neg. 81. (z) T. Hieros. Demai, fol. 23. 1.

Tell it to the church. If neither effort is of avail, then report it to the church for action. This is the second instance in the New Testament of the use of the word "church." The first is in Matthew 16:18.
If he refuse to hear the church. The admonition and entreaty of the church through its elders. The church has power to admonish and to exclude.
Let him be to thee as a heathen man and a publican. Have no religious fellowship with him, more than you would have with a heathen, or a publican. The publicans were usually apostate Jews. The orthodox Jews had no social intercourse with heathen or publicans.