The Parable of the Pharisee and Tax Collector

The Parable of the Pharisee and Tax Collector
Text: Luke 18:9–14

Opening: Two Men, Two Prayers, One Verdict
Luke tells us exactly why Jesus told this story: He addressed “some who trusted in themselves that they were righteous, and treated others with contempt” (Luke 18:9). Two men went up to the temple to pray. One stood tall, rehearsing a record of fasting and tithing and measuring himself against other people. The other stood at a distance, eyes lowered, striking his chest and pleading, “God, be merciful to me, a sinner.” Jesus gave the Lord’s verdict in a single sentence: the tax collector went down to his house justified; the Pharisee did not. The Lord measures hearts by humility and truth. Real repentance seeks mercy. Real humility receives it.

The Audience and Aim
This parable meets people who feel safe in themselves. The Lord does not argue technicalities. He places a mirror in front of the soul. Human comparisons create false comfort and cruel judgment. God weighs the heart (Proverbs 21:2). He seeks contrition and honesty (Psalm 34:18; Isaiah 57:15). This short scene trains us to pray as beggars and to live without contempt.

Posture, Distance, and Words
The Pharisee chose a prominent place and a confident stance. His words circled himself: “I thank You that I am not like other men… I fast twice a week; I give tithes of all that I possess” (Luke 18:11–12). The tax collector took a different path. He stood far off, did not lift his eyes, beat his breast, and said, “God, be merciful to me, a sinner” (v. 13). The tax collector’s sentence carries a rich term for mercy—“make atonement for me,” “turn away wrath,” “treat me favorably because a sacrifice covers me.” He brought no record, only need.

Why the Pharisee’s Prayer Failed
He cataloged lawful practices and elevated them into a shield. He measured righteousness by distance from “other men.” He listed disciplines while ignoring sins of spirit—pride, contempt, self-trust. The temple stood as a place of sacrifice and forgiveness. He spoke there without confession. He stood before God without need. A heart without need cannot receive anything. Scripture warns against this posture: “Everyone who exalts himself will be humbled” (Luke 18:14; Luke 14:11). “God resists the proud” (James 4:6). Rigid comparison always leads to contempt and blindness (Romans 2:1–5).

Why the Tax Collector Went Home Justified
He told the truth about himself. He did not excuse, bargain, or shift blame. He appealed to God’s provision for sinners. This is the spirit of Psalm 51: a broken and contrite heart God does not despise. Jesus names the outcome with the strongest word available: justified. God declared this penitent man right with Him. The path is plain: humble yourself, confess honestly, appeal to God’s mercy, and live accordingly (Luke 18:13–14; 1 John 1:8–9; Micah 6:8).

The Parable’s Edge for Religious People
Jesus spoke inside the world of worship, fasting, and tithing. The warning does not target devotion; the warning targets self-exaltation. Devotion without humility hardens the heart. Disciplines meant to train us toward God can become trophies we polish. The Lord excludes boasting from His court (Jeremiah 9:23–24). He looks for a person who trembles at His word (Isaiah 66:2). When we forget need, we forget God.

Prayer That Tells the Truth
The tax collector’s prayer is brief, direct, and orthodox in the deepest sense. He names God. He names himself. He names his only hope—mercy grounded in atonement. This pattern steadies our own prayers. Begin with God’s holiness. Tell the truth about your sins. Lean on what God provides to remove guilt. Ask for clean hands and a steady path. Then live inside that confession: reconcile with others, make restitution where possible, and practice the justice and mercy you have sought (Matthew 5:23–24; Luke 19:8–9).

The Fruit of Humility
Humility does not deny obedience. Humility keeps obedience honest. The Lord ties acceptance to doing the Father’s will (Matthew 7:21). He is the author of salvation to those who obey Him (Hebrews 5:9). Obedience grows in the soil of repentance. A broken spirit receives correction, welcomes commands, and restores others without superiority (Galatians 6:1–2). Self-trust refuses correction; humility leans into it. Self-trust compares; humility serves. Self-trust prays about self; humility asks for mercy and then walks in the light.

How This Changes a Congregation
Worship gains depth when the room is full of people who arrived as beggars. Singing rises from gratitude. Teaching lands on soft soil. Corrections stay free of scorn. Confession becomes normal. We stop counting our disciplines and start counting the Lord’s mercies. We stop keeping score with one another and start bearing one another’s burdens. The Lord delights to bless a people like that.

How to Practice This Parable
Speak to God each day with the tax collector’s sentence in your mouth. Write it on a card: “God, be merciful to me, a sinner.” Keep short accounts; confess quickly. When you catch your heart comparing, stop and pray for the person you would have judged. When you recount acts of service, add the words, “I am an unworthy servant; I have done what was my duty” (Luke 17:10). When praised, pass the honor upward. When corrected, thank the giver if the correction is true. Keep your eyes lowered before God and lifted toward your neighbor.

Conclusion: The Doorway Stays Low
The temple stood on a hill, yet the doorway into justification in this story runs low to the ground. The Lord exalts the humble. He gives a verdict that stands when we come with a true confession and a plea for mercy. Walk through that door, and keep walking there every day. The Lord receives sinners who tell the truth.

Exhaustive Sermon Outline

• Text & Purpose
  • Luke 18:9–14 — Jesus addresses those who trust in themselves and despise others; He teaches the way to go home justified.
• Characters & Setting
  • Pharisee: public stance, self-focused prayer, comparison to others.
  • Tax collector: distance, downcast eyes, beating the breast, plea for mercy.
• Key Terms & Movements
  • “Be merciful” (Luke 18:13): atoning mercy, favor grounded in sacrifice.
  • “Justified” (Luke 18:14): declared right with God.
  • Principle: “Everyone who exalts himself will be humbled; he who humbles himself will be exalted.”
• Why the Pharisee Fails
  • Self-trust, contempt for others, listing disciplines without confession.
  • Violates the spirit of worship; ignores heart sins; refuses need (James 4:6; Romans 2:1–5).
• Why the Tax Collector Is Accepted
  • Honesty about sin; appeal to mercy; posture of contrition (Psalm 51; Isaiah 57:15).
  • Leaves with God’s verdict of acceptance.
• Implications for Prayer
  • Short, truthful confession; requests shaped by God’s provision; follow-through in restitution and reconciliation.
• Implications for Obedience
  • Humility and submission belong together (Matthew 7:21; Hebrews 5:9).
  • Obedience grows where pride dies; service without boasting (Luke 17:10).
• Congregational Culture
  • Less comparison, more compassion.
  • Quick confession, gentle restoration, gratitude in worship.
• Practices This Week
  • Daily pray Luke 18:13.
  • Confess specific sins and take one concrete step of restitution.
  • Replace comparison with intercession.
  • Receive correction without self-defense.
• Appeal
  • Enter by the low door: confess, seek mercy, obey the Lord’s word, and go home justified.

Call to Action
Begin and end each day this week with the tax collector’s prayer. Name a specific sin and ask God for merciful cleansing. Seek out one person you have judged and do them good. Arrange your steps under the Lord’s commands. Walk home under His verdict.

Scripture Reference List (with brief notes)
Luke 18:9–14 — Core parable: two prayers, one justified.
Psalm 51:1–17 — Model of contrition; God receives a broken spirit.
Isaiah 57:15 — The High and Lofty One dwells with the contrite.
Proverbs 21:2 — The Lord weighs the heart beyond appearances.
Luke 14:11 — The principle of humility and exaltation.
James 4:6–10 — God resists the proud; draw near with humility.
Romans 2:1–5 — Condemning others while practicing sin invites judgment.
1 John 1:8–9 — Confession brings forgiveness and cleansing.
Matthew 7:21 — Entrance tied to doing the Father’s will.
Hebrews 5:9 — Salvation described for those who obey Christ.
Luke 17:10 — Unworthy servants doing their duty; end of boasting.
Micah 6:8 — Do justice, love mercy, walk humbly with your God.

Prepared by David Hersey of the church of Christ at Granby, MO