The Pharisee and the Tax Collector - Luke 18:9-14

Introduction

Read Luke 18:9-14

Luke 18:9–14 (ESV)

He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 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. I fast twice a week; I give tithes of all that I get.’ 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!’ 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.”

Last night, my family and I watched the new Jesus Revolution movie.

Jesus Revolution - A story about Greg Laurie and the revival that took place in the late 60s and early 70s. A group of hippies who turned to Christ began attending the Calvary Chapel church in San Francisco. Many of the congregation did not like what was taking place because they saw themselves as more worthy of being there than the hippies coming in. They did not believe that the hippies, those sinners, deserved to come to their church. These church members had deceived themselves about their own self-righteousness. They might not think of themselves as sinless, but they did believe that their sin wasn’t as bad as those of the hippies.

This next parable that we will be looking at is a parable that Jesus is specifically sharing with those of us who have perhaps forgotten how utterly sinful we all are and that we are all in desperate need of God’s mercy.

The Audience

Look at how Luke opens up this passage:

Luke 18:9 (ESV)

He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt:

Luke is pointing out that Jesus’ main focus was on those who were trusting in themselves and in their own righteousness.

Now, of course, self-righteousness can occur in unbelieving people too, but it is something that is very prevalent among church going people.

The Setting

And if we look at the setting for this parable, it is set at the Temple. For us, if we were to hear it with our modern ears, the story would take place at the church building.

The setting suggests that this is going to be for religious, church going people, just as it was for the religious temple going people, the Pharisees of Jesus’ day.

The Question

Today, Jesus is going to ask the question, how are we justified before God?

The term justification is a legal term which means to show something to be right or reasonable or just. When a defendant in the courtroom is considered justified, they are declared to be in right standing before the judge.

The question we have to ask ourselves and what Jesus is asking us is what is required for us to be in right standing before God?

The Characters

Let’s just briefly take a look at the characters that Jesus has described for us.

Now, before we really look at them, we want to understand that this is more than just a story. Jesus is telling this story to help open our eyes to the reality of who we are. We are meant to see ourselves in this story, to see it up close and personal. Do not allow this story to be something you observe from far off and detached. We have to ask ourselves, which character is Jesus wanting me to identify with and what is He calling me to do with that knowledge?

A. The Pharisee

The Pharisee was the teacher of the law, the one who would help lead and oversee the worship for the people. He was expected to display and demonstrate a certain level of spiritual maturity and holiness in his life, so it came as no surprise to the hearers of this parable that this Pharisee was confident in his position before God.

Of course this teacher of the law would not be like other people. He has to live up to a certain standard as a teacher and leader within the synagogue and temple.

Up to this point, the pharisee is seen by the hearers as the hero of this story.

B. The Tax Collector

The tax collector on the other hand was a wretched sinner and outcast within Jewish society. The tax collectors were Jews who had betrayed their countrymen in order to work with the Romans.

They would collect the taxes for the Romans and they would charge a little or a lot more than the tax for their own salary.

It might be that Rome would charge a 20% tax, but the tax collector would charge 35% and take the extra 15% for himself. He could make quite a living for himself doing these things. Nobody questioned the idea that the tax collectors were sinners. And that these sinners deserved the worst that God could throw at them.

However, Jesus twists this story around, like He did with the Good Samaritan to show that it was not the Pharisee who was justified before God, but rather the tax collector.

Quit Deceiving Yourself

Why was the Pharisee not justified before God?

First, he had deceived himself into thinking he was better than he actually was.

The Pharisee started his prayer off well by saying “God I thank You...” but then after that his prayer fell off the tracks.

What seemed like a prayer of worship and exaltation for God, ended up being a prayer of self-worship and self-exaltation. The Pharisee ended up praising himself for his good works instead of praising God for His grace and mercy and for help to fight against sin and wickedness in his own heart.

He began to deceive himself by believing that he was better than he actually was.

Isaiah 64:6 (ESV)

We have all become like one who is unclean,

and all our righteous deeds are like a polluted garment.

We all fade like a leaf,

and our iniquities, like the wind, take us away.

We can deceive ourselves based on what we do

We can look at the law and see just a list of things to do or not to do. However, the law was not simply focused on the outward behavior, it was meant to turn our attention to the inward heart.

The Pharisee focused only on his right behavior and thought he could earn salvation by what he did without focusing on his inward self.

He focused on the fact that he did not steal. However, did he ever covet or become jealous of what others had?

Maybe he didn’t commit adultery, but did he ever lust after another woman.

Maybe he didn’t commit murder, but did he ever become unrightfully angry at someone. At the very least, we see him belittling other people who are made in the image of God.

And of course, with his focus on what he has or hasn’t done, he is committing the sin of idolatry, putting himself in the place of God by saying that he is a man that is not in need of salvation!

The Pharisee is a pretender of righteousness because he knows how to behave right.

However, God does not simply want to change our behavior. He wants to transform our character! The law is not simply meant to show us how to behave, it is to show us what kind of people we are meant to be.

We can deceive ourselves based on how we see others

We compare ourselves to others

The Pharisee begins to compare himself with other people, thereby making himself feel better about his own self-righteousness.

We also place labels on others to make ourselves seem more righteous. Labels can help us feel better and separated from those out there. At least I’m not like those thieves and drug addicts over there. We like to use labels to create an us and them mentality so we can feel better about ourselves as if our righteousness is dependent upon how good I am compared to other sinners.

We think God will grade on a curve

There were those classes that were so hard that you were dependent upon the professor grading on a curve in order to get a passing grade.

I took a Calculus 2 class back when I was originally majoring in computer science. There was a major grade curve in that class. For the class, an A was around an 85-100, a B was 70-85, a C was 55-70, and a D was 40-55. I had a C- for the class. In any other class I would have made a failing grade. But thankfully, the curve allowed me to pass, even though I had no clue what I was doing as it came to Calc 2.

However, when it comes to righteousness, there is no grade curve. Typically the curve is based upon the highest grade in the class and bringing them up to the 100%.

You know that class where you were hoping for a curve, but you have that one person who always gets the perfect score and messes up that curve for everyone else?

In the case of righteousness, that person is Jesus and He is the standard. We need to quit comparing ourselves to others and start seeing our righteousness in light of His righteousness!

Sadly, there will be a lot of “good” church going people in hell, because they thought they could earn their own justification.

We need to see ourselves as we really are and that we are in need of grace just as much as anyone, and the lost around us deserve grace just as much as we do.

Believe and Receive the Gospel

So, if we do realize that we are sinners, hopeless on our own to be justified before God, what can we do?

Believe and receive the Gospel, the good news of Jesus.

what was the difference between the Pharisee and the tax collector?

The tax collector knew he was a sinner and knew he needed mercy.

Mercy is given through the work of Jesus

Jesus lived out the perfect requirements of the Law, the only truly righteous man

If we were to compare ourselves to the true standard of righteousness and holiness, we would quickly come to realize that there is nothing we could ever do to earn our own justification.

And we would also be much more careful about looking down upon others as people who are unworthy of God’s grace.

Jesus paid the penalty of sin through His death on the cross

Our sin deserves death. The wages of sin is death - Romans 6:23

Romans 6:23 (ESV)

For the wages of sin is death, but the free gift of God is eternal life in Christ Jesus our Lord.

However, the grace and mercy of God was poured out for us in the death of Christ.

The cross of Christ has become the mercy seat where sinners can go to receive the mercy of God. The sacrifice has been made and the debt of sin has been paid.

As a result, Jesus secured our justification before God.

This is not something we earn.

In fact, we despise the work of Christ on the cross when we try to earn our own salvation. If we could add anything to the cross, then Jesus died in vain.

Galatians 2:21 (ESV)

I do not nullify the grace of God, for if righteousness were through the law, then Christ died for no purpose.

Our self-righteousness is an offense to the work of Christ.

How are we justified before God?

Admit our sin and our need for Mercy

We must be like the tax collector and agree with God that we are sinners.

1 John 1:8–9 (ESV)

If we say we have no sin, we deceive ourselves, and the truth is not in us. If we confess our sins, he is faithful and just to forgive us our sins and to cleanse us from all unrighteousness.

He is not looking for people to give Him a resume trying to sell Him a list of all their attributes to convince him of their goodness. God cannot be fooled the way we fool ourselves.

He is looking for people who are willing to humble themselves and admit their total need and dependence upon Him and His mercy!

See yourself in light of God’s holiness and cry out for mercy.

Believing and Trusting in the work and righteousness of Christ

As we cry out for mercy, we must believe that God has accomplished the work necessary to purchase our justification. We must believe that the death and resurrection of Jesus is enough to cover our sin.

Finally, as we trust in Christ, we must repent of our sin. We turn from the ways in which we have rebelled against God and turn to Him by following Christ.

The Righteousness of Christ Given to Us

Listen, all our self-righteousness is as filthy rags. But we can be made truly righteous. The tax collector went home justified, which means he was made righteous, just not with his own righteousness.

When we turn to Christ in faith and repentance, we are given the righteousness of Christ.

2 Corinthians 5:21 (ESV)

For our sake he made him to be sin who knew no sin, so that in him we might become the righteousness of God.

We can be made righteous and be given the Holy Spirit so we can live truly righteous lives. But those lives must be lived the Holy Spirit. That righteousness is produced in us as we spend time in God’s Word, reading, studying and memorizing His Word. As we pray and spend time talking with and listening to God speak to us. It happens as we fellowship with one another and as we disciple one another.

But it is a righteousness that comes from Christ, not our own. And it is a righteousness that will seek to love our neighbor rather than put them down while we exalt ourselves.

Luke 18:14 (ESV)

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.”

If we have received the righteousness of Christ, we will seek to serve and to love those who are in the same situation that Christ has saved us from.

In the movie, there is a scene where Chuck Smith was told by members of his congregation that the hippies were not welcome there because they were ruining the image of the church and that their lack of shoes was going to damage the carpet. Smith, instead of retaliating against the naysayers in his church, decided to listen to the concern. But instead of turning away those who needed Christ, he got a basin of water and a towel and began washing the feet of those coming in at the door of the church. He humbled himself by serving those who needed to hear and receive the gospel of Christ!

Conclusion

Whether you are here and you have been in church all your life, or whether you are new and you have a past where you are not sure if God can still love you and where you have been judged, I want you to know that you are all welcome here.

For those of us who have spent significant time in the church, let us remember that the righteousness that saves comes from Christ alone and that we are called to love all those around us no matter who they are, what they look like or what they’ve done. We are called to show them the same mercy and grace that Christ has shown to us on the cross.

Maybe you’re here and you have a past that has led to people looking down on you and judging you for. There is nothing you have done that can get Jesus to stop loving you.

Romans 5:8 (ESV)

but God shows his love for us in that while we were still sinners, Christ died for us.

John 3:16–17 (ESV)

“For God so loved the world, that he gave his only Son, that whoever believes in him should not perish but have eternal life. For God did not send his Son into the world to condemn the world, but in order that the world might be saved through him.

Jesus came to display His love for you and because of the cross there is no sin He cannot forgive except the sin of outright rejecting Him. He is inviting you today to come to Him and receive the mercy He has already purchased for you!