Examining the Parable of the Pharisee and the Tax Collector, we can dissect common spiritual deceptions and the postures of a repentant heart. This is a clear parable of the contrasts between self-righteousness and humility. Discover how to embrace a teachable spirit and unlock God’s mercy.

Deceptions to Guard Against

When we read this parable, we need to begin by noting two deceptions that Jesus validates we need to guard our hearts against:

1. Deceptions Through Comparisons

2. Deceptions Through Self-Righteousness

Let’s examine those two deceptions.

Deception Through Comparisons

“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.’” Luke 18:11 (emphasis added)

At first, it would seem that this guy shows up for worship at the temple like everyone else until you quickly realize how distorted his intentions are. “God, thank you that I’m not like everyone else.” From that statement, we can surmise that he uses other people as a standard of righteousness.

We must acknowledge how wildly inaccurate the Pharisee’s statement is. Scripture teaches that all of us are like sheep that have gone astray. We are all broken by sin and have proclivities to sin. While our sins may differ, we’re all similarly broken in that we have sins in our lives that separate us from God.

Additionally, he’s expressing a spiritualized inaccuracy because he’s projecting an outward form of being religious. He’s expressing a type of toxic religiosity that can be deceptive to people around you. If you compare yourself to others (which is a vulnerability we all face), then this comparison is a trap. This spiritualized inaccuracy will either cause us to feel inferior or superior, and both are traps rooted in pride.

Deception Through Self-Righteousness

“God, I thank you that I am not like other men…I fast twice a week; I give tithes of all that I get.” Luke 18:11, 12

When we examine the Pharisee’s proclamations to his own righteousness, we see that he refers to himself no less than five times.

1. “God, I thank you…”

2. “That I am not like other men.”

3. “I fast..”

4. “I give tithes…”

5. “…of all that I get.”

The Pharisee’s standard of righteousness is himself, which accentuates why Jesus told this parable. He’s speaking “to some who trusted in themselves that they were righteous and treated others with contempt (Luke 18:9).” In other words, it was indicative of those who looked down on others.

The other person in this parable is the tax collector. In the culture of biblical times, this position wasn’t highly favored. They were known for extorting people by telling them what they owed to the government through taxes, but then they’d tack on significant amounts that would go straight to their own pockets. Their reputation was that of a sinner. However, notice how the tax collector responds.

“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!’” Luke 18:13

Let’s explore four life-giving truths that Jesus teaches based on the tax collector and his response to a loving and holy God.

Four Heart Responses to a Holy God

1) Recognition of Unworthiness

Scripture tells us that when the tax collector came to the temple, he “stood far off.” That behavior is simultaneously rooted in shame and reverence for God. He wouldn’t lift his eyes to heaven because he was so aware of his own unworthiness. The tax collector showed no entitlement, nor did he believe God owed him anything. His spirit, mind, understanding, and body were all overwhelmingly conscious of how unworthy he was before God.

2) Repentant Heart

How do we know this tax collector was repentant? Verse 13 says he “beat his breast,” which is a clear indicator. Let me explain what that means.

When Jesus hung on the cross, Luke 22:28 shares that many came to His crucifixion as a spectacle, or an event, however, as the events unfolded they realized this was no ordinary man.

When the thief that hung next to Him on the cross expressed faith, Jesus responded, “Today you will be in paradise with me (Luke 23:43).” That’s unusual.

Then, as Jesus suffered, He looked into the crowd and saw many who weren’t only spectators but the very people who condemned Him to this death. Instead of screaming angrily at them, He said, “Father, forgive them, for they know not what they do (Luke 23:34).” Again, that’s unusual.

While people watched the agony of His life poured out, Jesus expressed His dying words, “It is finished (Luke 23:46).” With those words, an earthquake trembled the region. The sky erupted in violent thunder and lightning. It was a supernatural phenomenon breaking out. If you’ve ever lived through an earthquake or severe thunderstorm, you can understand how uncomfortable it is to have your sense of well-being and security disturbed.

“The centurion, seeing what happened, praised God and said, ‘Surely this was a righteous man.’ When all the people who had gathered to witness this sight saw what took place, they beat their breasts and went away.” Luke 23:47-48

This idiom of beating one’s breast refers to a profound expression of guilt for one’s sins. It’s beyond being disappointed, instead it’s an expression of deep sorrow, woe, distress, anguish and emotional agony. The Apostle Paul references this in 2 Corinthians 7:10 when he says, “For godly grief produces a repentance that leads to salvation without regret.”

This is the kind of repentance that the tax collector expressed. It was a God-centered and God-gifted grace of sorrow for his actions. In light of the awareness of his sins and unworthiness, he turned to God for repentance.

3) Recognition of Sin

If there was ever a sinner, a tax collector would fit the bill. By the cultural standards of the time, he would’ve been the poster child. Yet, in his awareness, the tax collector specifically says, “God, be merciful to me, a sinner (Luke 18:13, emphasis added)!”

4) Requests God’s Mercy

“God, be merciful to me, a sinner!” Luke 18:13 (emphasis added)

Mercy is when we don’t get what we deserve. The Scriptures repeatedly declare that God is merciful, so whatever sin you struggle with, whether it was last night, five months ago, or a decade ago, I invite you to personalize verse 13, “God, be merciful to me, a sinner.” Be aware that when we turn to God in the pattern illustrated by Jesus in this parable, we can be assured He’s merciful.

God’s mercy means we’re forgiven in Christ, and it’s like a gate that unlocks the joy of the Lord in your life. When you’re restored to God, His mercy unlocks a new peace within Him.

When David fell into sin through a dark period of his life that included adultery, murder, and manipulation, he was confronted and repented. In Psalm 51, he wrote that he longed for what he lost, which mattered most. He pleaded with God to “create in me a clean heart, O God, and renew a right spirit within me (Psalm 51:10).” Then he said, “Restore to me the joy of your salvation, and uphold me with a willing spirit (Psalm 51:12).”

One theologian said, “God is most glorified when we’re most satisfied in Him.” God’s mercy is unto being restored, and knowing joy in the Lord leads to knowing the peace of God that surpasses understanding.

A Contrast of Justification

Being a child of God means that as we were created in God’s image, we are rebuilt from the tarnished image of the fallenness and brokenness of our sin. There’s life in developing an intimate relationship with God. Experiencing repentance reveals true life as it was designed to be.

We see this exemplified by the contrasts of the two characters in this parable.

• Humility: The Pharisee talked to himself and about himself, but the tax collector prayed to God and was heard.

• Repentant: The Pharisee could see the sins of others but not his own (Luke 7:36–50), while the tax collector concentrated on his own needs and admitted them openly.

• Prayer: The Pharisee boasted, but the tax collector prayed.

• Forgiven: The Pharisee went home a worse man than when he came, but the tax collector went home forgiven.

• Righteousness: The Pharisee used other people as his standard of righteousness, but the tax collector used God as his standard of righteousness.

The one qualification for salvation is the awareness that you’re a sinner needing a Savior. The tax collector realized he had to throw himself into God’s mercy for forgiveness. We must also humble ourselves before God to gain forgiveness.

The Pharisee wasn’t seeking justification because he believed he didn’t need it. That’s a direct contrast to the one qualification for salvation. The person who thinks himself righteous never gets in line before the gate of mercy.

JESUS: “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.” Luke 18:14 (emphasis added)

Justified means “declared righteous.” It’s a legal term that means all the evidence has been destroyed, and there is no record that we’ve sinned. Romans 4 also states that we’ve been justified through Christ, and God no longer keeps a record of our sins.

“Blessed is the one whose transgression is forgiven, whose sin is covered. Blessed is the man against whom the Lord counts no iniquity.” Psalm 32:1-2a

Righteousness is joy and peace in the Holy Spirit, which comes from God’s mercy (Luke 18:13) instead of the merits of man. That’s the beauty of what Jesus illustrates in this parable! The Apostle Paul tells us that all of this becomes a reality when we put our faith in God (Romans 5:1-5).

“For our sake, He (God) made Him (Jesus) to be sin who knew no sin, so that in Him (Jesus) we might become the righteousness of God.” 2 Corinthians 5:21 (annotation added)

Righteousness Comes with Being Teachable

Because verses and chapters break up our modern Bibles, it can be easy to forget that everything we read in Scripture is connected. I point this out because at the end of this parable, Luke tells the story of Jesus, saying, “Let the children come to me (Luke 18:15-17).”

When the disciples saw the children running to Jesus and touching Him, they rebuked Him. But Jesus stopped them and said, “Do not hinder them, for to such belongs the kingdom of God. Truly, I say to you, whoever does not receive the kingdom of God, like a child shall not enter it.”

No one teaches children to be teachable, but God hardwired them to be teachable and mindful. Jesus reminds us of that by tagging the parable with this story. He knows that things can go in one ear and out the other, but He also knows that we all have the God-given capacity to be teachable. While the tax collector may have been the poster child for sin, it was through his humility that he experienced a new righteousness.

TL;DR

1. By sharing this parable, Jesus outlines two common deceptions against which we should guard our hearts: comparisons and self-righteousness.

2. When we contrast the Pharisee and the tax collector, we see the stark contrasts in heart posture that reveal humility versus self-righteousness.

3. The tax collector, who culturally represented sinfulness, corruption, and greed, displays humility and repentance while addressing his need for God’s mercy.

4. We can all learn from the tax collector of our deep need for repentance and salvation.

Related Reading

Choosing a Grateful Heart by Bro. Chris Carter

Qualities of a Convicted Heart by Bro. Chris Carter

Why Does God Want Our Hearts Enlightened? by Rev. Paul Lawler

4 Heart Conditions that Impact Spiritual Fruitfulness by Rev. Paul Lawler