The Pharisee & Tax Collector

Though many claim the title “Christian” or proclaim assurance of their eternity in Heaven, the Bible is clear that salvation comes only through Jesus as Lord. This begins first with the realization that we need Jesus. On our own, apart from Him, we are helpless. That attitude of humility and reliance on Christ is the attitude God’s followers should have. 

Jesus once told a parable to explain this to people who thought highly of their own righteousness- or their own good works. Jesus’ story is about two men who go the temple to pray— a pharisee and a despised tax collector (Luke 18:10). 

Luke 18:11-12 | The Pharisee stood by himself and prayed this prayer: ‘I thank you, God, that I am not like other people—cheaters, sinners, adulterers. I’m certainly not like that tax collector! I fast twice a week, and I give you a tenth of my income.’

The pharisee- a religious teacher or church leader prays, but its clear that he isn’t focused on God. Instead, he’s focused on himself and comparing his “righteousness” or good works to the people around him. 

At that time, tax collectors were despised, or hated. They were often crooked and would pocket money by overcharging others. Yet, its the tax collector’s prayer in Jesus’ story that models the right heart— 

Luke 18:13 | “But the tax collector stood at a distance and dared not even lift his eyes to heaven as he prayed. Instead, he beat his chest in sorrow, saying, ‘O God, be merciful to me, for I am a sinner.’

The tax collector doesn’t offer up any of his own righteousness. In humility, he realizes His need to fall on the mercy and grace of God. He recognizes his position as a sinner and his need for a Savior. 

Jesus says—

Luke 18:14 | I tell you, this sinner, not the Pharisee, returned home justified before God. For those who exalt themselves will be humbled, and those who humble themselves will be exalted.”

The person who was right in God’s sight wasn’t the one who tried to act or look good on the outside. Inside, the pharisee’s heart was gross and prideful. It was the tax collector who was justified by God because he realized there was nothing he could do or be on his own. He needed his Savior. A humble heart realizes they always need God.

• What was wrong with the pharisee’s heart?

• Do you ever think of yourself as better than others? Who? Why?

• What was acceptable to God about the tax collector’s prayer? Why?

• Who in this parable do you most relate to? Why?

• Does your life reflect a desperate need for Jesus? Why or why not?