Luke 13:4

Or those eighteen
Men; the Persic version reads, "those twelve"; but all copies, and other versions, agree in this number:

upon whom the tower in Siloam fell, and slew them;
there was a pool near Jerusalem, called the Pool of Siloam, ( John 9:7 ) near, or over which, was a tower built, which fell down and killed eighteen men; very likely as they were purifying themselves in the pool, and so was a case very much like the other, and might be a very late one: and this Christ the rather observes, and puts them in mind of, that they might see that not Galileans only, whom they had in great contempt, but even inhabitants of Jerusalem, died violent deaths, and came to untimely ends; and yet, as not in the former case, so neither in this was it to be concluded from hence, that they were sinners of a greater size, or their state worse than that of other men:

think ye that they were sinners;
or debtors; for as sins are called debts, ( Matthew 6:12 ) so sinners are called debtors:

above all men that dwelt in Jerusalem?
there might be, and doubtless there were, as great, or greater sinners, in that holy city, and among such that made great pretensions to religion and holiness, as they were.