The Pharisee and the Tax Collector

Can we earn our way to heaven? Is it enough to just be a good person in the world? Will we be saved by our good deeds alone? These are questions that have puzzled many throughout history. Some of the Jews believed they could earn their way to heaven through their actions. The Law was supposed to lead them to Christ, but it was not going to bring them salvation by their own merit.

In this parable, Jesus illustrates the truth by contrasting two people: a Pharisee and a Tax Collector. The Pharisees were a sect of the Jews who became organized in the intertestamental period. They were very orthodox in their religious practices and very demanding of the Jewish people at that time. Dedicated as they were, they soon became so caught up with their desire to be righteous that they began to add their own requirements to the law rather than learning from the law that they needed a Savior.

Some religious groups today still teach works-based salvation, but salvation doesn’t work that way. It is not based on works of merit. This parable looks at the prayers of these two men, focusing on their hearts and intentions. We, like them, must put our trust in the right place.

The Pharisee

 The Pharisee in this parable stood to pray, which was a normal posture for prayer (Mark 11:25). However, in this context, it seems to indicate something more. The Pharisee saw himself as independent, able to stand on his own two feet. He prayed within himself (Luke 18:11-12), not a public prayer, but just between him and God. He was thankful, but his attitude was all wrong. The Pharisee had an “I” problem, focusing on himself rather than God. He mentioned God once at the beginning and used the word “I” five times. Instead of praising God for His goodness, he boasted about his own righteousness.

The Pharisee thanked God that he was not like others, using the wrong standard to measure himself. It was easy to look good when compared to the worst dregs of society. He listed his virtues: not an extortioner, not unjust, not an adulterer, and not like the Tax Collector. He looked down on others, showing no interest in helping them come to God. His prayer revealed his pride and self-righteousness, as if he had earned something. He missed the point of the law (Romans 3:20).

The Pharisee boasted about fasting twice a week and giving tithes of all he possessed. While the Law of Moses commanded fasting only once a year on the Day of Atonement, the Pharisees went beyond the law, being stricter and requiring more devotion. They even tithed the smallest spices and herbs (Luke 11:42). This kind of prayer, uttered in a spirit of pride, was not unknown. Somewhat later, according the Talmud, Rabbi Nehunia used to pray in a similar manner, thanking God for setting his portion with those who study Torah rather than those who engage in frivolous talk.

The Pharisee did not see himself as he truly was (Revelation 3:17). Do we see ourselves in the Pharisee? Is it okay to thank God for being born in a certain place? Are we like the Pharisee in thanking God for our superiority? Is it okay to look down on others because they are not like us? Jesus told this parable to those who trusted in themselves and despised others (Luke 18:9). Sometimes we may trust in ourselves too much or trust in others who are good people but give nothing to God. The Pharisees trusted in themselves, believing they were superior to others.

The Tax Collector

In contrast, the Tax Collector stood afar off, likely realizing he was not welcome near the Pharisee. Tax collectors were a despised class, seen as traitors for collecting taxes for the Roman Empire. They were viewed as collaborators with their oppressors. Despite this, the Tax Collector showed humility before God. He would not raise his eyes, bowing his head in sorrow. He beat his breast, a sign of ongoing sorrow and repentance. Unlike the Pharisee, he did not boast about his virtues. Instead, he acknowledged his sins and begged for God’s mercy and grace.

The Tax Collector’s prayer was short and simple, without excuses for his sins. He recognized his need for God’s forgiveness and mercy (Romans 3:23). When we come to God, it must be in humility, recognizing who He is. Consider the model prayer (Matthew 6:9-13), which praises God for His greatness, prays for His will to be done, asks for daily needs, seeks forgiveness, and prays for deliverance. It is not about us, but about God.

Conclusion

In Luke 18:14, Jesus concludes the parable by stating that the Tax Collector went home justified before God. This does not mean that God condones sin, but rather that the Pharisee was guilty of the sin of pride. The Tax Collector was justified because he humbled himself before God, acknowledging his need for God’s grace. The Pharisee exalted himself, trusting in his own righteousness and comparing himself to others. God will humble those who exalt themselves and exalt those who humble themselves.

None of us have anything to boast about before God. It is important that we do not trust in ourselves, but in God. We must not despise others, thinking we are superior. Let us be like the Tax Collector, admitting our faults and praying for forgiveness.

Create in Me a Clean Heart

In life, we often wish for a “do-over” – a chance to correct our mistakes and start anew. Whether it’s a questionable call in a game or a misstep in our personal lives, the desire to erase our errors and begin again is universal. This sentiment is vividly captured in the story of David, who sought a “do-over” after his grievous sin with Bathsheba. David’s journey from sin to repentance is a powerful reminder that our worst moments do not have to define us. Instead, with genuine repentance and a change of heart, we can seek forgiveness and renewal.

Appeal

David’s plea for mercy is expressed in Psalm 51:1-2. He begs for compassion, acknowledging that he has no claim to the favor he seeks. His appeal is not based on his own goodness but on God’s steadfast love and tender mercies. David’s hope to restore his covenant relationship with God is a testament to his faith in God’s unending love. Romans 12:1 reminds us that God’s tender mercies are available to us as well, but we must not conform to this world. Like David, we must seek to be free from sin’s pollution, asking God to blot out, wash, and cleanse us thoroughly.

Confession

In Psalm 51:3-5, David’s confession is heartfelt and sincere. He acknowledges his sin, recognizing that his attempts to hide it have failed. His sin is ever before him, and he understands that he has sinned not just against Uriah and Bathsheba, but against God. David’s acknowledgment of his sin is a crucial step in his repentance. He does not make excuses or shift blame; instead, he owns his actions and expresses true sorrow. This godly sorrow leads to genuine repentance, as David seeks to be free from the guilt and punishment of his transgressions.

Restoration

David’s desire for restoration is evident in Psalm 51:6-9. He understands that sin separates him from God and longs to be restored to his position as one of God’s children. David’s plea to be purged with hyssop, washed, and cleansed reflects his deep desire for purity. He seeks complete cleansing, knowing that only God can make him whiter than snow. David’s request to blot out his iniquities and restore joy and gladness highlights his yearning for a renewed relationship with God.

Inward Renewal

Psalm 51:10-12 reveals David’s understanding that only God can give him a clean heart and a fresh start. While David must repent of his sins, it is only God who can create in him a clean heart and renew his spirit. David’s plea not to be cast away from God’s presence or lose the Holy Spirit reflects his fear of losing the special relationship he once had with God. He seeks to be restored to the joy of salvation, desiring to be as innocent as he was before his sin.

Humble Worship

David’s forgiveness serves as a lesson to others, as seen in Psalm 51:13-17. He recognizes that worship and sacrifices are empty and worthless if one is not living right with God. David’s desire to get back in line with God and offer acceptable worship reflects his understanding that true worship comes from a humble and contrite heart. He knows that God does not desire sacrifices that represent failure but seeks a heart that is fully devoted to Him.

Acceptable Sacrifices

In Psalm 51:18-19, David acknowledges that once we are back in fellowship with God, our sacrifices become productive and pleasing to Him. He emphasizes the importance of doing good and offering sacrifices in spirit and truth. David’s journey from sin to repentance and restoration serves as a powerful reminder that we too can have a “do-over.” By owning our mistakes, confessing our sins, and seeking God’s forgiveness, we can be restored to a right relationship with Him.

None of us are perfect, and we all fall victim to sin. The key is how we respond to our failures. Like David, we must take responsibility for our actions, confess our sins to the Lord, and appeal to Him for forgiveness and cleansing. Only God can create in us a clean heart and restore us to a right relationship with Him. True repentance involves a change of mind and heart, and it starts with us. By looking inward and seeking God’s forgiveness, we can experience the joy of being restored to His fold and having His Spirit with us. Then, when we are restored to Him, our worship and sacrifices will be pleasing to God, and we will enjoy the joy of heaven.

How Was David a Man After God’s Own Heart?

            There are passages of scripture that we may ponder more than others.  One of those is the statement that David was a man after God’s own heart (1 Sam. 13:14; Acts 13:22).  We likely remember what David did in committing adultery with Bathsheba and how he had her husband, Uriah the Hittite, killed in battle to cover it up.  So, we may wonder at how this man is to be commended.  Fortunately for David, and for us, we are not judged by just one moment in time.  So how did David become a man after God’s own heart?

            First, David owned his sins.  When Nathan confronts David over his sin with Bathsheba and Uriah in 2 Samuel 12, David makes no excuses.  He simply admits that he had sinned (2 Sam. 12:13).  This is unlike Saul, who constantly blamed others for his shortcomings (1 Sam. 13:10-12; 1 Sam. 15:20-21).

            Second, David repented of his sins.  David’s deep remorse over what he had done can be seen in Psalm 51, which shows David’s feelings and his broken heart because he had transgressed the law of God.  David wrote, “For I acknowledge my transgressions, and my sin is always before me” (Psalm 51:3 NKJV).

            Third, David trusted in God to forgive him.  Nathan told David that God had forgiven him (2 Sam. 12:13b).  David trusted in that forgiveness and placed his faith in God.  Several places in the Psalms show us that David trusted in God (Psalm 16:1; 20:7; 31:14; 62:8).

            We should also be like David.  We need to own our sin, repent of what is wrong in our lives, and trust in God to forgive us, as He said He would.  If God has forgiven us, we don’t need to carry that guilt any longer in our lives.  Therefore, “let us lay aside every weight, and the sin which so easily ensnares us, and let us run with endurance the race that is set before us” (Heb. 12:1b).  While none of us are perfect, we can be people after God’s own heart if we do these three things.