(The Parable of the Pharisee and the Tax Collector – Luke 18:9-14)

- Dr. Paul J Joseph

1. The parable is addressed to the “I” personality; the one who is confident of his own righteousness (through works or deeds or outward activities) but looked down on everybody (Vs. 9).
2. In this parable, Jesus teaches us how and in what manner we ought to pray to be heard by God.
3. We may think of the Pharisee as a “Bad Guy” and the Tax Collector as “OK”.
4. However, to Jesus’ listeners, Pharisees were spiritual, political, intellectual leaders.
5. Tax Collectors, on the other hand, were hated as traitors and thieves (Mt 18:17).
6. Jesus Condemns spiritual pride (“self-righteousness”) and looking down on others.
7. Same place, same time, same activity …but different attitude.

 
II. The Parable Talks About:

A. Two Different Men: One is a “Pharisee”; the other is a “Tax-collector”.

1. Pharisees were an ancient sect of Judaism and existed during the time of Jesus. They are the direct predecessors to what eventually became Rabbinic Judaism. They are noted for their strict observance of the Law and the traditions of the elders.
2. Tax-collectors were considered by the Pharisees to be extortioners and traitors. Extortioners, because they collected more than required, for personal gains with improper pressure or force; Traitors, because while Jews they represented the occupying Roman power.

 
B. Two Different Prayers; “Self-adequate” Prayer and “Need-based” Prayer

1. The prayer of a Pharisee - Horizontal view; aware of his own accomplishments (Vs. 11-12).
1. He thanks God that he is not like others; the extortioners, unjust, adulterers or even the tax collector nearby. Thus reveals, “I am better than you are” kind of feeling.
2. He recounts his good deeds; “I fast twice a week” – The Law required only an annual fasting (Lev. 16:29), “I give tithes of all that I posses” – The Law required only a tithe on certain items (Deu 14:22-23). Thus he reveals how he trusted in his own self-righteousness.
3. His prayer is probably true; but it was for a public show (Mt 23:5).
4. He had lost sight of God and instead focused on himself (what word he uses 4 times?)
5. He had “negative goodness”. He was proud of what he didn’t do (Ja 4:16).
6. He boosted himself by tearing down others.
7. “Grace gone sour”. Sometimes fond in people who have been Christians for a while. This is very much a wrong attitude.

2. The prayer of a Tax-collector - Vertical view; aware of his need (Vs. 13).
1. He expressed his repentance and humility in what he did; “stood at a distance”. Private, personal, not for show (Mt 6:5-7). He did not raise his eyes to heaven. He beat his breast in anguish over sins.
2. He expressed his repentance and humility in what he said; He called himself a sinner. He pleaded God for mercy. “Truly contrite”.

 
C. Two Different Outcomes; Gone home “Justified” and Gone home with “Nothing”

1. The Tax-collector goes home “Justified”. He received blessing of “forgiven by God” as described by David (Psalm 32:1, 2).
2. The Pharisee goes home with nothing; at the most he might have received was the “reward of being seen by other men”.
3. “For everyone who sets himself up as somebody will become a nobody, and the man who makes nobody will become somebody” – Phillips. About humility: Prov. 3:34, Ja. 4:10.
4. James 4: 10 Humble yourselves [feeling very insignificant] in the presence of the Lord, and He will exalt you [He will lift you up and make your lives significant] – Amplified Bible

 
III. Conclusion /Personal Application (Where do you see yourself in the Parable?):

1. Focus of God not on other people.
2. Have a sense of inadequacy. If God asked you, “Why should I let you into heaven?” what would be our answer?
3. Have a sense of our sin. Paul says in I Cor.15:9: “or I am the least of the apostles and do not even deserve to be called an apostle, because I persecuted the Church of God”. I Tim 1:15 Paul says, “Christ Jesus came into the world to save sinners-of whom I am the worst”.
4. Everyone is accountable to God (Rom. 14:12; Mt 12:36).
5. Humble ourselves before God and confess our sins. Avoid “Grace gone sour”.
6. Do we need forgiveness, even as Jesus’ disciples? Of course we do I John 1: 8-10.
7. Be thankful—and yes, joyful--- for God’s work in your life and gifts He has given you, but remember they’re given.
8. As far as possible remember “Proverbs 22:4”!!