Today I want to share with you one of Jesus' most powerful stories called the Parable of the Pharisee and the Tax Collector. This parable teaches us about true humility and how God looks at our hearts, not just our outward actions.

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This story appears only in the Gospel of Luke and contrasts two completely different approaches to prayer and relationship with God. Jesus used these two opposite characters to help us understand what real righteousness looks like in God's eyes.

The Parable of the Pharisee and the Tax Collector

Chapter 1: The Setting and Characters

Jesus directed this parable toward a specific audience: "To some who were confident of their own righteousness and looked down on everyone else, Jesus told this parable" (Luke 18:9).

From the very beginning, Jesus made it clear that this story was meant for people who thought they were better than others because of their religious behavior. These people trusted in their own goodness rather than God's mercy.

The parable featured two men who went to the temple to pray: "Two men went up to the temple to pray, one a Pharisee and the other a tax collector" (Luke 18:10).

These two characters represented opposite ends of the social and religious spectrum in Jesus' time:

The Pharisee belonged to a respected religious group known for strict observance of Jewish law. Pharisees were generally viewed as models of righteous living, following rules meticulously and performing many religious duties. They were highly respected in society.

The tax collector, on the other hand, was among the most despised people in Jewish society. Tax collectors worked for the Roman government, often overcharged people, and kept the extra money for themselves. They were considered traitors to their own people and notorious sinners.

By choosing these two contrasting figures, Jesus set up a surprising lesson about what God values most.

Chapter 2: The Pharisee's Prayer

Jesus described how the Pharisee positioned himself and prayed: "The Pharisee stood by himself and prayed: 'God, I thank you that I am not like other people—robbers, evildoers, adulterers—or even like this tax collector'" (Luke 18:11).

Notice that the Pharisee "stood by himself," physically separating himself from others, perhaps to show his superior status. His prayer began with "thank you," which sounds good, but quickly revealed his true attitude.

Instead of expressing gratitude for God's goodness, the Pharisee thanked God that he wasn't like "other people" specifically listing sinners and pointedly mentioning "this tax collector." His prayer was less about God and more about comparing himself favorably to others.

The Pharisee continued by listing his religious achievements: "'I fast twice a week and give a tenth of all I get'" (Luke 18:12).

He highlighted two practices that went beyond the requirements of Jewish law. The law required fasting only on the Day of Atonement, but he fasted twice every week. The law required tithing agricultural produce, but he gave a tenth of "all" his income. These were impressive religious practices, but his attitude spoiled them.

His entire prayer was focused on himself—what he did and didn't do. He used the word "I" five times but never actually asked God for anything or acknowledged any personal need for mercy or help.

Chapter 3: The Tax Collector's Prayer

In stark contrast to the Pharisee, Jesus described the tax collector's posture and prayer: "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'" (Luke 18:13).

The tax collector's body language spoke volumes. He "stood at a distance," perhaps feeling unworthy to approach the sacred areas of the temple. He wouldn't look up to heaven, a sign of shame and unworthiness. And he beat his breast, a Middle Eastern expression of deep sorrow and repentance.

His prayer was brief—just seven words in English—but profound in its humility and honesty. Unlike the Pharisee who compared himself to others, the tax collector focused only on his relationship with God.

He didn't try to defend himself or list any good deeds. He simply acknowledged his sinfulness and asked for God's mercy. His prayer demonstrated complete dependence on God's compassion rather than his own merit.

Chapter 4: The Surprising Verdict

After describing these two contrasting prayers, Jesus delivered a shocking verdict: "I tell you that this man [the tax collector], rather than the other [the Pharisee], went home justified before God" (Luke 18:14a).

The word "justified" means to be declared righteous or in right standing with God. Surprisingly, it was the despised tax collector, not the respected religious leader, who received God's approval.

This conclusion would have stunned Jesus' listeners. How could a notorious sinner be justified while a devoted religious observer was not? Jesus was challenging their entire understanding of how one becomes right with God.

The reason for this unexpected verdict followed: "For all those who exalt themselves will be humbled, and those who humble themselves will be exalted" (Luke 18:14b).

Jesus explained that true righteousness isn't about comparing ourselves favorably with others or presenting God with a list of our accomplishments. It's about humbly recognizing our need for God's mercy and grace.

The parable established a spiritual principle that appears throughout Jesus' teaching: God opposes pride but responds to humility. Self-exaltation leads to God's humbling, while self-humbling leads to God's exaltation.

Chapter 5: The Deeper Message

This short but powerful parable overturned common assumptions about righteousness and acceptance by God. It taught several profound truths:

First, outward religious observance doesn't automatically translate to inward righteousness. The Pharisee did many good things, but his heart was filled with pride and judgment toward others.

Second, honest acknowledgment of sin opens the door to God's mercy. The tax collector didn't minimize or excuse his failings; he confessed them openly and relied completely on God's compassion.

Third, God sees beyond social status and reputation. He looks at the heart. The respected religious leader was rejected because of his pride, while the despised tax collector was accepted because of his humility.

The parable doesn't suggest that religious practices like fasting and tithing are unimportant. Rather, it teaches that such practices are valuable only when accompanied by a humble heart that recognizes its continual need for God's mercy.

This story invites all listeners to examine their own approach to God. Do we come listing our achievements and comparing ourselves favorably to others? Or do we come with humble awareness of our need for mercy?

What Can We Learn About The Parable of the Pharisee and the Tax Collector?

1. God values humility over self-righteousness - The tax collector's humble recognition of his sinfulness was more pleasing to God than the Pharisee's proud list of religious achievements.
2. Comparing ourselves to others is dangerous - The Pharisee's prayer focused on how he was better than other people. True righteousness involves measuring ourselves against God's standard, not other people.
3. Honest confession opens the door to mercy - The tax collector didn't make excuses or minimize his sins. His straightforward acknowledgment of his condition allowed him to receive God's mercy.
4. Religious actions don't automatically make us right with God - The Pharisee's fasting and tithing were good practices, but they didn't compensate for his prideful heart. God looks beyond our actions to our attitudes.
5. God's judgment often reverses human expectations - Those considered most righteous by human standards may not be so in God's eyes, while those society rejects may be accepted by God because of their humble hearts.

5 Trivia Quiz about The Parable of the Pharisee and the Tax Collector for kids

In which gospel can we find the Parable of the Pharisee and the Tax Collector?

This parable appears only in the Gospel of Luke, chapter 18, verses 9-14. It's not found in Matthew, Mark, or John's gospels.

What was the Pharisee thankful for in his prayer?

The Pharisee thanked God that he was "not like other people—robbers, evildoers, adulterers—or even like this tax collector." His prayer focused on how he was better than others rather than on God.

What two religious practices did the Pharisee mention that he did?

The Pharisee mentioned that he fasted twice a week and gave a tenth (tithed) of all he received. These practices went beyond what was required by Jewish law.

What did the tax collector do physically while he prayed?

The tax collector stood at a distance, would not look up toward heaven, and beat his breast (a sign of sorrow and repentance) while he prayed. His body language showed his humility and remorse.

Which man went home "justified" (approved by God) according to Jesus?

Jesus said the tax collector, not the Pharisee, went home justified before God. This surprising verdict taught that God values humble repentance more than proud religious performance.

If you enjoyed learning about the Parable of the Pharisee and the Tax Collector, next time I'd love to tell you about the story of the Rich Young Ruler, another encounter Jesus had that challenges our assumptions about what truly matters in following God's ways!