CultwatchCultsHow Cults WorkWorld ReligionsFAQStoreLinks
NewsAbout CultwatchContact UsFAQSupport UsBuy Stuff

THE PARABLE OF THE PHARISEE AND THE TAX-COLLECTOR.
(Luke 18:9-17)

To some who were confident of their own righteousness and looked down on everybody else, Jesus told this parable:
10  "Two men went up to the temple to pray, one a Pharisee and the other a tax collector.
11  The Pharisee stood up and prayed about himself: 'God, I thank you that I am not like other men--robbers, evildoers, adulterers--or even like this tax collector.
12  I fast twice a week and give a tenth of all I get.'
13  "But the tax collector stood at a distance. He would not even look up to heaven, but beat his breast and said, 'God, have mercy on me, a sinner.'
14  "I tell you that this man, rather than the other, went home justified before God. For everyone who exalts himself will be humbled, and he who humbles himself will be exalted."
15  People were also bringing babies to Jesus to have him touch them. When the disciples saw this, they rebuked them.
16  But Jesus called the children to him and said, "Let the little children come to me, and do not hinder them, for the kingdom of God belongs to such as these.
17  I tell you the truth, anyone who will not receive the kingdom of God like a little child will never enter it."

THEME: THE SPIRIT AND CONTENT OF PRAYER

The beauty and power of this story are inescapable.  This parable, which only occurs in Luke, is introduced with its interpretation.  Jesus teaches that we cannot trust in ourselves for righteousness and we should not be contemptuous of others (verse 9).  The prayers of the two men reflect two types of character.  The Pharisee used other people as his standard for measuring righteousness.  On the other hand the tax-collector[1] used God as his standard for measuring righteousness.  Jesus' verdict (verse 14) was that one man went home "justified" i.e. accepted by God, but the Pharisee was not approved at all. 

It is the story of the prodigal son and the elder brother again (Luke 15:11ff).  Jesus' application of the parable repeated his teaching in Luke 13:30.  Humility before God brings forgiveness for the unrighteous but those with a self-sufficient pride in their own religious good works will be humbled by God.

THE PROUD SELF-RIGHTEOUS PHARISEE

The Pharisee was possibly all that he claimed to be.  He did more than the law required.  He fasted twice a week although the law required people to fast only once a year on the Day of Atonement.  He gave tithes of everything that he possessed, not just of the required parts, and he even tithed the smallest matters (Matthew 23:23).  But his prayer is all about "I". (How many times does he use the word "I" in verses 11-12?)  His trouble was that he relied on his good actions to make himself acceptable to God.  Contrast his boasting with the confession of sin by the tax-collector who had no illusion about his acceptability.  Yet it was the social outcast who went home "in the right" (Good News Bible) with God.

The Pharisee's prayer was not a real prayer at all.  It was a piece of self-congratulation.  He divided the whole of humanity into two classes, and he put himself into a class by himself.  Separatism is the essence of a Pharisee.  He had no humility, no sense of need and no humble dependence on God.  He was ignorant of his own sins.  He had no consciousness of guilt or confession of sin.  He "prayed about himself" when a genuine prayer is offered to God.

Notice the three ways he tried to establish his moral superiority: by stressing the awful sins he had not committed; by listing his external ritual religious observances; by comparing himself to others.  Self-confident that he was righteous, he was deluded about himself.  He thought God accepted him because of what he did or what he did not do.  Although he was very exact in the external duties of religion, his fault consisted in relying on this mistaken idea of righteousness.

Our problem is that we know as soon as we begin the story that the Pharisee is going to come second best.  However, Jesus’ original hearers thought the pious Pharisee deserved God’s acceptance.  Familiarity immunizes us against the shock that they would have felt on being told that a hated tax-collector was more acceptable in God's eyes.  And in a subtle way that can blind us to the ways in which we fall prey to the same kind of self-righteousness.  Like the Sunday school teacher who ended her lesson on this parable by saying, "Now children, let's thank God we're not like that proud Pharisee!"

What should have been a secret offering to the Lord, merely fed this man's pride and vanity.  Vanity and pride are insatiable, even in the church, and in the pulpit.  A vision of God shatters our pride (Job 42:1-6; Isaiah 6:1-5).  Idolatrous pride is lethal because it arrogantly replaces trust in the Lord with false self-confidence.  Satan and our own ego attach hypocrisy to our spiritual motives.

THE SINCERE HUMBLE REPENTANT TAX-COLLECTOR

On the other hand the prayer of the tax-collector was the heart-broken cry of a man burdened with shame, and a sense of unworthiness.  He stood "at a distance" in reverent awe, for he felt that his sins had set him at a distance from God.  Desperate for mercy, he kept beating his breast as a sign of sorrow and self-accusation.  This was prayer without pretence, urgent, sincere, and completely real.  He did not dare lift up his eyes, but confessed his sinfulness and appealed to God's mercy.  He was under great conviction of sin.  In verse 13 "a sinner" is literally "the sinner" or "the sinful one", so deeply did he feel his guilt (cf. 1 Timothy 1:15).

To the God who "opposes the proud but gives grace to the humble" (James 4:6) such a prayer is acceptable and he left the temple "justified" or "forgiven and made upright and in right standing with God" (Amplified Bible).  At the very moment the Pharisee was condemning him, he was accepted by God.  The experience of the remorseful heart of the tax-collector and the cold dead heart of the Pharisee, fulfilled Psalm 138:6 and Isaiah 57:15.  See also 1 Peter 5:5-6 and Luke 1:53.

APPLICATION 1: OUR PRAYERS TELL THE TRUTH ABOUT US

What we are tends to surface in our prayers.  The Pharisee prayed about, or to, himself.  He despised the tax-collector in real life and despised him in his prayer.  He had a smug complacency where truth could not break in to free him.  His fantasy about his personal worth grew within him.

Real prayer opens us to God by facing the unavoidable fact of our total dependence upon God's love and mercy.  If we are aware of our need, we cannot escape our total spiritual poverty (Matthew 5:3).  Recognition of our spiritual poverty should always mark our dealings with God and people.  Unless we have been humbled at the feet of God, we will never be truly humble towards our fellow men.

APPLICATION 2: THE WAY UP IS ALWAYS DOWN

The following incident with the children is an illustration of the principle in verse 14.  The disciples could not believe that someone as important as Jesus would have time for crying kids.  But the fact that these children had no right to his attention was the reason Jesus was keen to give it.  Those who, like the Pharisee, think they have some claim on God's kingdom will be disappointed.  It is only the humble who have no such pretensions who can receive the kingdom for what it is – a gift not an achievement.  The dependence and receptiveness of a child are the marks of true positive faith.  It is necessary to humble oneself before God to enjoy forgiveness of sin.

APPLICATION 3: THE ATTITUDE OF TRUE PRAYER IS ESSENTIALLY CHILDLIKE (15-17)

In contrast to the proud Pharisee are the children who were brought to Jesus.  They have no holier-than-thou attitude.  Note the approachability of Jesus.  Perhaps the disciples thought Jesus was too busy or too tired to be bothered with insignificant children.  But he did not consider children as so unimportant as to be pushed aside.  None are too little or too young, to be brought to Christ.

What is so special about children?  Children have spontaneity, openness, expectation and excitement.  They also realize that they are not sufficient within themselves and it is their sense of joyful and unquestioning trust in their parents that is unique.  If these same attitudes are not present in adults, they cannot enter the kingdom.  So to receive the kingdom of God is to welcome, trust and yield to God's rule in a humble and receptive frame of mind.  The only way to enter God's kingdom is to become like a child and to be "born again" or “born from above” (John 3:3,7).

APPLICATION 4: COMPARISONITIS IS A DEADLY DISEASE

How do you establish your identity?  Are you always comparing yourself to others?  The Pharisee was so proud of himself that he began his prayer with a comparison, "God, I thank you that I am not like other men."  Do you try to build up your self-esteem by looking down on others less fortunate or gifted than you?  If so, you can never be sure about yourself.  There is always someone who is better than you are.  You also risk loneliness, as no one likes a person who is always finding fault with others in order to feel better about themselves.

In contrast to the Pharisee, the tax-collector looked to God in order to see himself properly.  This exposed his sin but it also brought God's forgiveness and restoration.  Finding one's true identity is based on honesty about ourselves before God.  We should not seek to justify ourselves by comparing ourselves with other sinners.

APPLICATION 5: RIGHTEOUSNESS IS THE GIFT OF GOD'S GRACE

Jesus corrects the religious idea that righteousness is a human achievement instead of a gift of God's grace.  Any religion based upon a merit system leads to religious pride.  Rather we shall be saved "through the grace of the Lord Jesus Christ" (Acts 15:11).  It is sad to consider that most of the Pharisees were deluded and thought they were right and Jesus was wrong.  To be "justified" (verse 14) means to be declared righteous by God on the basis of the sacrifice of Jesus Christ on the cross.  None of us has anything of which we can boast before God.  The Pharisee is so like the best of us that none of us can feel comfortable when we read about him.

The NT teaches us that we are justified "by faith alone" (Romans 1:16-17; Romans 3:21-4:25; 2 Corinthians 5:21; Galatians 2:16; Ephesians 1:7; 2:4-9; Titus 3:4-7).  Faith is the attitude that looks away from the worst and the best that is in humanity to God alone.  It is the act whereby a person, inspired by what they see in God's mercy and finding nothing in their own character or feelings or intellect to give any rest or comfort, lets go of what they have held on to, and commit their whole being to God. 

There is only one way to enter the kingdom of God.  It is to cease trusting in ourselves, to realize how impossible it is that we should ever enter by any effort of ours, and to trust in God's mercy alone.  The Pharisee thought God operated on a merit system and thus could be put in man's debt through good works.  The tax-collector knew God was merciful but the Pharisee did not trust in the mercy of God.  He was accepted by God and justified in God's sight because God's mercy enabled him to look away from himself to God alone.  Only God's grace can bring us to this point.  Jesus Christ alone can destroy within us that false confidence in our own selves which makes it impossible for us to have faith in God.  This was the experience of Peter when he cried, "Depart from me, for I am a sinful man, O Lord!" (Luke 5:8).

APPLICATION 6: THIS IS A STORY ABOUT EVERY GENERATION

This parable is not just a story of what used to occur in the days of Jesus.  Today both the Pharisee and the tax-collector go to church to pray and people of both these religious types sit together.  Each type may be devout and regular in attendance but there is a vast difference between the faith of these two types.  Jesus said that one is a true citizen of the kingdom of God while the other is outside that kingdom.  The children of light and the children of darkness mingle in church.  Only God can tell with certainty those who are his true children and those who are of another spirit. 

We may readily identify with the tax-collector.  But in so doing have we unconsciously said, “Thank God I am not like the Pharisee”, showing that the heart of the Pharisee lives in all of us?  We must find our security and comfort nowhere else but in the goodness and mercy of God and never take our eyes off Jesus who has been lifted up to draw us ever to Himself (John 12:32).  Otherwise we are all in danger of falling back into the sins of the Pharisee such as spiritual pride, self-justification, complacency and contempt of others.

FOOD FOR THOUGHT

* “No state of soul can be conceived so dangerous as that of the Pharisee.” (Bishop J. C. Ryle)
* Am I the tax-collector; am I the child?  Or am I someone else?
* Do I pray real prayers or fantasy religious prayers?
* “It is not easy to face the truth about ourselves but this is where our Christian experience begins and continues.  We fail when we pretend.  The way to Christian maturity is to see ourselves as we are when measured against God’s standard and to recognize our need of his forgiveness.” (The Armoury Commentary, page 228.)
* Have you placed your faith in Jesus Christ?  Have you accepted Christ’s death on the cross as payment for your sins?  In Him you can have a glorious eternal future.  His resurrection guarantees our forgiveness of sins, peace with God and eternal life.

Jim Peacock MA (Hons), Diploma Of Teaching.



[1] Tax collectors in ancient Palestine were despised not just because they were collaborators with the Roman occupiers but also because they overtaxed the Jews.  The Roman system of  “tax farming” was auctioned to the bidder who agreed to provide the highest amount of money to Rome.  The tax collector kept any surplus collected above this amount and consequently became very wealthy at the expense of his fellow Jews.

Back to the Devotional page