The Parables of Jesus - The Pharisee and The Tax Collector

Introduction

This week’s parable keeps us in our understanding of prayer.

Last week, we were looking at why we must pray and to whom our requests and supplications should be addressed.

Today, however, we are going to look together at the “how,” and with what attitude of heart, we should offer our prayers.

We will see that it is often those who think they are spiritually capable and far from people who sin because of their self-righteousness and spiritual behavior who actually have an attitude toward God that also causes them to sin.

And then, on the other hand, there are those who are aware that they are sinners, but whose humility toward God, through their sincere prayers, is accepted as a pleasing fragrance of repentance.

We have to remember that we are still sinners on this earth because of our corrupted bodies and hearts, but we are not condemned by sin.

We have been forgiven by the Father, who justified us through our faith in the Son, Jesus Christ, and gave us eternal life through the work of the Holy Spirit, who lives in us.

Once again, we will see that Jesus shows us that our external condition, religious acts, or what others see are not, for a Christian, what reflects our sincerity toward God, our love for Him and for others, but rather our humility before the greatness of God, and the denial of self so that the One who loved us first may always have first place in our lives.

Let us read the parable together.

Teaching — Reading — Luke 18:9–14 (ESV)

Context of the Passage

Here again, Jesus has a strong desire to help His disciples understand the importance of not being like the Pharisees, that is, those who consider themselves righteous, but instead to walk in humility, bearing witness as faithful servants carrying the Kingdom of God’s moral standards and walking in the opposite way of the world.

They needed to understand that those who appear holy on the outside are often those who pray in a way that is “self-centered,” turned toward themselves, and who see themselves as someone special, creating a social hierarchy, with beautiful and powerful people at the top, and the others, the impure, dirty, “unholy” people, at the bottom.

Our God the Father, throughout the work of Jesus, often places people financially, morally, or spiritually at the bottom to explain a heavenly reality, giving a contrast and describing them as people who have a genuine and sincere heart, who have a true relationship with God, understanding that they need Him, His mercy, and His grace in order to move forward and sacrifice themselves in this world. 

Let us read the first verse.

Just in His Own Eyes, but Not in the Eyes of God

— “He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt.” v.9

Jesus warns them, and He points His finger at these “people who consider themselves righteous,” but in fact, we would even continue this verse by saying, “even though they are not.”

God is aware that there are these kinds of religious people in the world; otherwise, He would not speak to them about it, would He?

“Treating others with contempt” means treating them with arrogance, keeping a distance from them, and being mean toward non-religious people. Here, we see that being righteous without acting or behaving toward those who are at the bottom of the social scale, or even considered by others to be impure or unjust, has no real value before God.

The fact of being righteous has to be accompanied by justice, and these are two inseparable conditions if the disciples are to represent Jesus. In their Jewish tradition, the disciples were already aware that obedience to God was not only a matter of words, but also had to be demonstrated through their actions and the way they treated others. The Bible tells us that “God shows no partiality” and that He “hears the prayer of the righteous.”

The first attitude we see here when we seek God’s favor through prayer is that a person who is not righteous and just before God and others will not be answered, except, of course, in the prayer of sincere repentance. 

Because, as we have seen, prayers are answered according to the will of God. For the Scriptures tell us, “God opposes the proud but gives grace to the humble.” Let us continue to the next verse.

The Two Men Go to the Temple

— “Two men went up into the temple to pray, one a Pharisee and the other a tax collector.” v.10

The two men physically take the same direction; they go to the temple to pray. It is already a good thing to want to go to the temple to pray! This means that both of them want to maintain a spiritual routine, which places both men in a religious condition, following traditions and precepts established by God and often by men as well.

However, it is not because the two men go to a place called “holy” that God will act or accept the actions of these two men.

One of them here is a high-ranking religious Pharisee, as Jesus shows again in this clear contrast, and the other is a tax collector, who, as you know, was seen as a kind of traitor by the Jews, collecting taxes for the Romans and, above all, making sure to take a commission along the way. In the people’s view, he was definitely taking advantage of them.

But here, what brings them together outwardly is the fact that they both go to the temple, placing them at the same level before God. But what will really distinguish them before God is the attitude of their hearts.

The temple was meant to be a holy place where the presence of God and those whom the Lord had set apart for the service of His people were found. There was no one great or small in the temple, because before God, they were both the same in His eyes.

Let us now see how the religious Pharisee prays to God.

The Prayer of the Pharisee — Morally Unjust

— “The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector.’” v.11

Jesus begins with the Pharisee and describes him as standing, praying by himself, that is, separated from the others, not “mixing” with them, closing himself into a kind of spiritual, self-centered bubble that makes him believe he is very special before God.

As he begins his prayer, he starts by calling on God, but thanking Him for the wrong reasons. He quickly turns toward a certain image of himself, putting others into a separate category, completely excluding them in his eyes and, even more, in his heart.

When he says, “I am not," he places himself in a superior position and considers himself morally superior as well, because ultimately he does not consider himself a sinner in relation to the Law of Moses and the prophets—that is, an extortioner, a thief, an unjust person, an adulterer, and even the opposite of a tax collector, pointing at him as if he were worth nothing on earth.

What Jesus shows through this Pharisee is that he is contemptuous toward others, and that he considers himself righteous, while his very heart does not reflect the justice and compassion of God toward men.

He highlights the words and attitude of a person who should be morally righteous, who comes into a temple to pray to the God of the universe, the eternal and almighty Father, but who does not have a sincere heart toward those around him.

The message is clear about his prayer: the eloquence and appearance of our piety must also reflect our attitude toward others, not pointing the finger at those we do not know, without knowing what kind of relationship the other person may have with God, because God sees us all equally, living in our sin.

The Lord Himself reminds us: “For I tell you, unless your righteousness exceeds that of the scribes and Pharisees, you will never enter the kingdom of heaven.” Matthew 5:20

Let us look at the second part of his prayer.

The Prayer of the Pharisee — Religiously Unjust

— “I fast twice a week; I give tithes of all that I get.” v.12

Now, what is interesting to see is how Jesus speaks about this Pharisee’s prayer concerning the works he does in order to appear righteous before men and God.

He fasts twice a week, which would normally mean voluntarily abstaining from food for a period of time in order to devote himself more intentionally to God in prayer and dependence on Him. 

But here Jesus is showing us that he is more concerned with bodily religious performance, with things that concern only himself, but that have nothing to do with a true spiritual relationship with God the Father, which would have also been manifested toward others.

The amount of fasting that he does isn’t the concern here; he could have fasted seven days a week, but if his heart is not directed toward God sincerely and manifested toward others, none of this will have any value in the eyes of God.

The Lord Himself tells us: “And when you fast, do not look gloomy like the hypocrites, for they disfigure their faces that their fasting may be seen by others. Truly, I say to you, they have received their reward.” Matthew 6:16

This clearly tells us that God knows all things, in His omniscience. Fasting without love is just in vain.

And then, he gives a tithe of “all” his income. It is indeed a beautiful act toward God and toward the people set apart for religious works, to accomplish the sacrificial tasks of the people before God. Thanks for the contribution!

But once again, this outward act of generosity must be done in silence and humility, and not shouted from the rooftops. The Word of God tells us: “But when you give to the needy, do not let your left hand know what your right hand is doing, so that your giving may be in secret. And your Father who sees in secret will reward you.” Matthew 6:3–4

This means that once the offering has been given, no one should know what has been done, but God alone knows all things.

This clearly tells us that God sees all things, in His omnipresence. Giving without love is just in vain. 

Now let us see how the tax collector will pray in his turn.

The Prayer of the Tax Collector — Morally and Religiously Just

— “But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’” v.13

“But” makes us enter into Jesus’ righteous side of prayer.

We can already see that, unlike the Pharisee who was standing by himself, this tax collector is standing far off—does this mean, or rather give the impression, that he was humble in his approach to prayer, being in the temple? 

I find it interesting that Jesus mentions it, giving us more of a characteristic of their condition of heart.

The other fact is that we see a tax collector, who, for society, was considered a kind of traitor, actually going in the right direction with his prayer before God.

His gestures, not even wanting to lift his eyes toward heaven, where the throne of God is, show concretely the weight of his sin and the holiness of God, understanding that the One who is the Creator of heaven and earth observes him and hears him in his smallness.

When this tax collector beat his breast, this act testifies to a sincere recognition of his sin and genuine repentance; this is the very place where the heart is located. A gesture that may have been painful, but significant, representing his conviction of his sinful condition in his soul before his God and asking for His mercy.

What he was seeking in his prayer was the forgiveness of God, the peace that God gives through His love and compassion. Since the beginning of creation, God has loved repentant hearts.

Yes, mankind has always been justified by faith in God, even before and during the times of the Law of Moses and the Prophets, and now for those who believe in Jesus Christ, and not by the dead works of the Law. 

This is the full power of God through the Gospel, which convicts hearts of the truth by the work of the Holy Spirit—the truth that sets us free from the condemnation of sin, saves us, and enables us to love God and others because of what He has done.

Now comes the final verse, the one we are all waiting for, to know the will of God for His people when they pray.

The Prayer of the Righteous and the Unrighteous

— “I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.” v.14

As He usually does, Jesus ends His teaching with a direct application, from His heavenly authority, which the Father gave Him, so that His disciples would put it into practice when He would no longer be physically with them, as a preparation for the times to come after His departure.

“This man” means that Jesus is indeed speaking about the tax collector, this traitor, this sinful man, and it is about him that Jesus is saying that he is justified! The one that everyone sees as a sinful person is the one whom God justifies.

What makes his prayer even more interesting in relation to his justification is the fact that it was while he was going back to “his house.” 

We don’t have to make any assumption or create any allegory here, but the fact that we are also justified by faith in Jesus Christ, forgiven of our sins by God the Father, and brought into His house, gives us a strong and beautiful Gospel connection here.

He even adds, “rather than the other.” So why is he more righteous, or justified before God, rather than the other, who is a Pharisee? Well, because of the humility of his heart, because he recognizes his sin before God—that is, his sincere repentance toward God.

When Jesus tells His disciples that they must humble themselves, this is not said as a constraint or as something negative in life, because, like this tax collector, his prayer shows that he knows how to submit himself to God. 

God does not make him a man who considers himself morally excellent, almost perfect, but rather a sinner who recognizes his need for God and His grace continually in his life, thus helping him move forward even in the most difficult moments.

And at the proper time, God will exalt him and give him more grace, because his heart is attached to Him and depends on God for his life.

On the other hand, the other one, that is, the Pharisee, whose prayer did not justify him before God! So why is that? Because his prayer was not made in the hope of God’s grace, in an attitude of a repentant heart, recognizing himself as a sinner before God and His holiness.

The Pharisee exalted himself above others, not considering himself a sinner, believing himself to be righteous among men, but truly unrighteous in the eyes of God.

So, what conclusion can we draw from this teaching of Jesus concerning our prayer and our conduct toward God?

Conclusion

Jesus tells His disciples something fundamental, an essential truth for their prayers addressed to God the Father: to come or to return before Him, with a sincere heart, in thanksgiving and worship, in humility and submission.

Not out of a carnal and fearful fear, but out of a holy fear, not out of hypocrisy like this Pharisee who comes to the temple to show that he prays, or that he is doing something to negotiate his sin, but out of reverence and holiness, to fully acknowledge his sin, receive forgiveness, live a transformed life, and bring forth the grace of God for His glory.

— Jesus tells us the same thing today, when God said through the prophet Isaiah: “For thus says the One who is high and lifted up, who inhabits eternity, whose name is Holy: ‘I dwell in the high and holy place, and also with him who is of a contrite and lowly spirit, to revive the spirit of the lowly, and to revive the heart of the contrite.’” Isaiah 57:15

May our prayer be at all times and in all circumstances, in sincere and loving repentance toward the One who sent us His beloved Son to save us from our eternal condemnation, to reconcile us with the Father, to send us His Spirit who lives in us, to enlighten us through His Word, and to follow Christ, our Savior and Lord, Jesus Christ.

Amen!