Sermon Devotional: The Parable of the Pharisee and the Tax Collector

Scripture:  Luke 18:9-14 (ESV)


The preface of this parable is startling. In crystal clear terms, Luke states the intent of the parable from the outset. The parable describes the audience to whom Jesus is speaking: “[Jesus] also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt” (v. 9). Jesus was speaking to people who were self-sufficient and self-confident in their righteousness and moral uprightness. These are people who believe that their works and piety saved them. Those listening to Jesus that day held the Pharisees as the example of scrupulous, godly obedience and perfection in true piety.

In the parable, two men are in the temple praying aloud—a Pharisee and a tax collector. The Pharisee is moral, upright, and self-sufficient. In his prayer he thanks God, with self-congratulatory thanks, listing ways that he goes above and beyond the requirements of the Law to demonstrate his righteous devotion to God. In Jewish Law fasting is required during the Day of Atonement, but this Pharisee fasts two times every week (v. 12). His tithing practice is likewise beyond the Law’s requirements. The Pharisee has deep contempt for others. He compares his goodness to those nearby and believes them to be obviously full of sin and less worthy than he.

The other praying man was a tax collector, the lowest and worst example of a Jewish citizen at that time.  Not only had tax collectors consented to work for Rome, but they were cheats, thieves and extortionists who demanded money from their Jewish brothers to enrich themselves. However, this man stood afar off, would not lift his eyes toward God and humbly, reverently confessed his sin. He prayed, “God, be merciful to me, a sinner!” (v. 13). In a shocking twist to the listeners, Jesus tells those listening that this man, this sinful tax collector, left the temple justified in the eyes of God (14).  

The contrast between the prayers of the Pharisee and the tax collector is clear. Both men have no doubt come to the temple at the time of sacrifice. With contrition and humility, the tax collector asks for God’s mercy for his sin. In essence, in his prayer he requests that the blood of the lamb sacrifice would pay the penalty of his sin. “Beating his breast” (v. 13) in mourning over his sin, the tax collector begged for God’s mercy.  The Pharisee didn’t seek mercy and felt no need to empty himself before God. He believed his works justified him.

Jesus pronounced the tax collector “justified” (v. 14).  Justification is forgiveness, the gift of a new standing before God. Justification does not imply holiness, a new moral character, nor moral renewal.  These things develop from the indwelling of the Holy Spirit that accompanies justification.  Justification is due to God’s mercy alone, nothing else. Conversion is the act of turning to God rather than adopting new behavior.  It is penitence followed by a changed life, and Jesus contrasts this with the self-sufficient Pharisee and the broken-hearted, humble, tax collector.

Perhaps the most important lesson of the parable is found in Jesus’ response to the contempt that the Pharisee has for those he believes are beneath him. One commentator writes, “What counts as righteousness before God? Righteous acts without compassion and love are not considered righteous by God.” The Pharisee prayed a prideful and self-congratulatory prayer while the tax collector prayed a humble, penitent prayer. God truly hears us when we pray. And God knows the true heart behind our converse with him.

Consider –
╬    God hears our prayer and knows the heart condition from which we pray? Does this truth make you pause? When you pray, what do you pray aloud in the hearing of others?  Is your focus on the holiness of God or your own situation and circumstances?

╬    What are the motives behind your work and your actions?

╬    Abba Father, Jesus our Lord and Savior, Spirit of Truth—search my heart and reveal to me seeds of self-sufficiency, of pride, of social comparison.  Show me the true nature of my heart and reveal my utter dependence and need for your mercy, grace, and justification.  More than anything, pronounce me justified before the God of the universe, the supreme judge, and plant in me a desire to become more like you. In Jesus’ name. Amen.