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The Pharisee and the Tax Collector


And He also told this parable to some people who trusted in themselves that they were righteous, and viewed others with contempt: 10 “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 11 The Pharisee stood and was praying this to himself: ‘God, I thank You that I am not like other people: swindlers, unjust, adulterers, or even like this tax collector. 12 I fast twice a week; I pay tithes of all that I get.’ 13 But the tax collector, standing some distance away, was even unwilling to lift up his eyes to heaven, but was beating his breast, saying, ‘God, be merciful to me, the sinner!’ 14 I tell you, this man went to his house justified rather than the other; for everyone who exalts himself will be humbled, but he who humbles himself will be exalted.” — Luke 18:9-14, NASB

 

Along with the story of the persistent widow, this is one of two parables in Luke 18 that address the subject of prayer. Through the comparison of a Pharisee and a tax collector, Jesus illustrates the importance of having the proper spirit in prayer and the premium God places on humility and repentance.

The Lord starts out by warning us about being secure in our own assumed righteousness and attempting to justify ourselves in comparison to others. God’s absolute righteousness is the only true measuring stick, and we all fall short, regardless of who we are, what we’ve done, or how convinced we may be to the contrary.

The parable is a study in contrasts, highlighting opposite ends of Jewish society and opposite approaches to prayer. Pharisees were the revered members of the leading religious and political group in Israel in the time of Christ. Strict legalists, they made a point of going above and beyond in compliance with religious law, and typically
made a pretty big show of it. They held a position of respect in Jewish society and didn't associate with non-Pharisees, feeling they were above them.

On the other hand, the Jewish tax collectors, or publicans, public contractors responsible for tax farming within the Roman provinces, were among the most reviled people in Israel. Because of their alignment with the Romans they were considered traitorous by the local population, and often abused their position by extorting citizens to line their own pockets. As a result they were ostracized by their fellow Jews and counted among the lowest of the low.

Outward appearances and societal position notwithstanding, the true spiritual state of this Pharisee and this tax collector is revealed through the manner in which they pray. The Pharisee’s prayer is self-absorbed and empty, focused on touting his own deeds and legal adherences in excess of what the law even requires. He stands confidently front and center, denigrating others, boasting of his works, basically telling God how worthy he is, no doubt convinced that he’s in His good graces. That he is praying “to himself” tells much about the individual being described. Externally there was no one more pious than a Pharisee, but they were spiritually vapid.

Conversely, the tax collector is the embodiment of what Jesus referred to as the “poor in spirit”–contrite, humble, beating his breast in anguish and appealing to God’s mercy for redemption. His body language is the opposite of the Pharisee; he stands at a distance and will not pick his head up because he knows his unworthiness. This self-condemned man, referring to himself as “the sinner” as if he’s the only and worst there is, is fully aware of his spiritual condition. His humility and repentance justifies him before God and his prayers are answered.

Meanwhile the self-assured Pharisee acknowledges no sin, ticks off his laundry list of legal adherences, and thanks God only for the fact that he isn’t part of the rabble he despises. Convinced of his righteousness and good standing with God, he prays as someone who needs no forgiveness–and thus receives none. The point is that it doesn’t matter who you are, what you’ve done, or what your worldly and religious credentials are–you’re just as wretched and dependent on God’s grace as everyone else.

After hearing the parable, some of the listeners brought their babies forward for blessing. When the disciples tried to hold them back, Jesus bade them approach, saying “whoever does not receive the kingdom of God like a child will not enter it at all.” The exchange underscores the value God places on the unassuming nature true believers possess and its necessity for receiving His truth.

It is so important to humble ourselves before God and fully understand that we have nothing within ourselves to offer Him that will make us righteous in His sight. Only through Christ are our transgressions swept away and our condition mended. To believe otherwise is to deny His finished work on the cross. Our prayer approach should reflect our knowledge of this awesome truth; we should always come to Him in humility, remembering that prayer is a way in which we give Him the glory that is rightfully His.

Because of basic human nature, it can be a challenge for Christians to remain non-judgmental, and most of us would be lying if we said we haven’t sometimes assumed the attitude of the Pharisee. We may become so convinced by our own religiosity that we disparage those we believe don’t measure up, and more dangerously, develop a false sense of security in self-righteousness and the stockpiling of works and deeds. God hates pride, and doesn’t think a whole lot of our righteous deeds, either. By his measure—the only one that counts—we are simply “the sinner” in need of redemption, and as much as we may try to justify ourselves, only God can justify.

Image:
Dore, Gustave "The Pharisee and the Publican" (Lk 18:11-13), La Grande Bible de Tours, 1866

 

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