PARABLES OF JESUS - THE PHARISEE & THE TAX COLLECTOR

Last week we examined the parable of the Laborers in The Vineyard which was a continuation of Jesus’ teaching of the last shall be first and the first shall be last. We examined God as the Vineyard owner and the urgency to get the harvest completed, Jesus had said previously in Matthew 9:37-38, “Then he said to his disciples, “The harvest is plentiful, but the laborers are few; therefore pray earnestly to the Lord of the harvest to send out laborers into his harvest.” As well discussing that God’s thoughts are not our thoughts nor are His Ways our ways because His Thoughts and His Ways are higher than our own, and I left you with the question, what kind of Christian do you want to be, a butterfly or a bee. Both seem to fly around aimlessly but only one produces a usable product.

Today we look at the Pharisee and the Publican or the Tax Collector as it is translated. Both participate in the same event but there hearts are different and that is what God sees so as we being today,

Let Us Pray!

THE PHARISEE AND THE (PUBLICAN) TAX COLLECTOR

Luke 18:10–14 – 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.”

Jesus here depicts the Pharisee in his “form of godliness” his pride in his own qualities, his good moral character. What he said was probably true. In contrast stood the publican, admitting in humility his sin before God. The problem with the Pharisee was that he was on the completely wrong road. All men are sinners—

Romans 3:10 – as it is written: “None is righteous, no, not one;

Jeremiah 17:9 – The heart is deceitful above all things, and desperately sick; who can understand it?

Good works alone will not make us right with God. We must be born again—

John 3:3 – Jesus answered him, “Truly, truly, I say to you, unless one is born again he cannot see the kingdom of God.”

John 3:18 – Whoever believes in him is not condemned, but whoever does not believe is condemned already, because he has not believed in the name of the only Son of God.

2 Corinthians 5:17 – Therefore, if anyone is in Christ, he is a new creation. The old has passed away; behold, the new has come.

I. People in the Parable—v. 10

A. Self-righteous person.

Luke starts this parable by saying, “He also told this parable to some who trusted in themselves that they were righteous and treated others with contempt.

In other words – they trusted in themselves that they were righteous

We can't trust in ourselves – or our own righteousness

Matthew 6:33 – But seek first the kingdom of God and his righteousness, and all these things will be added to you.

“Two men went to the temple to pray. One was a proud, self-righteous Pharisee”—v. 10a. Jesus said our righteousness should exceed that of the Pharisees—

Matthew 5:20 – For I tell you, unless your righteousness exceeds that of the scribes and Pharisees, you will never enter the kingdom of heaven.

How can that be – they never could fully fulfill the law? Jesus fulfilled the law

2 Corinthians 5:21 – For our sake he made him to be sin who knew no sin, so that in him we might become the righteousness of God.

Romans 1:17 – For in it the righteousness of God is revealed from faith for faith, as it is written, “The righteous shall live by faith.”

Romans 3:21-22 – But now the righteousness of God has been manifested apart from the law, although the Law and the Prophets bear witness to it— the righteousness of God through faith in Jesus Christ for all who believe. For there is no distinction:

When we boast we must remember Paul’s words

Romans 3:27 – Then what becomes of our boasting? It is excluded. By what kind of law? By a law of works? No, but by the law of faith.

B. Sinful person—“And the other a cheating tax collector”— This man was a sinner by birth—

But aren’t we all –

Romans 3:23 – for all have sinned and fall short of the glory of God,

II. Pharisee’s Public Prayer—vv. 11–12

A. Comparing his person—v. 11a.

When we compare we judge –

We cannot compare I’m not as bad as …

Hitler, Stalin, Hamas, ISIS

Because the same comparison would have to be made on the other side – Am I as good as …

Mother Theresa, Paul, James, Jesus?

It is wrong to compare our own spiritual life with others—

Matthew 7:1–5 – “Judge not, that you be not judged. For with the judgment you pronounce you will be judged, and with the measure you use it will be measured to you. Why do you see the speck that is in your brother’s eye, but do not notice the log that is in your own eye? Or how can you say to your brother, ‘Let me take the speck out of your eye,’ when there is the log in your own eye? You hypocrite, first take the log out of your own eye, and then you will see clearly to take the speck out of your brother’s eye.

The Pharisee stood which was normal prayer posture for the time – the people

Note He does not petition to God nor acknowledge God – no need for God as the Pharisee has everything under control – look at me God!

B. Comparing his practices—v. 11b – while these may be true – this is not the intention of prayer

1. Not an extortioner. He did not rob people but was honest in money matters.

This was required by the law

2. Not unjust. He was fair in all his dealings.

This was to show his righteousness through his own actions

3. Not an adulterer. He was morally straight.

This was required by the law

4. He fasted two days a week.

More than required under the law

5. He paid tithes on all his money.

More than required under the law – even on gifts given to him and not earned

Notice he only mentions God at the very beginning – focus on self the rest of the time – he God a glanced but stares at his own reflection

Our prayer, fasting, and giving should be known only to God.

Matthew 6:1–8 – “Beware of practicing your righteousness before other people in order to be seen by them, for then you will have no reward from your Father who is in heaven. “Thus, when you give to the needy, sound no trumpet before you, as the hypocrites do in the synagogues and in the streets, that they may be praised by others. Truly, I say to you, they have received their reward. But when you give to the needy, do not let your left hand know what your right hand is doing, so that your giving may be in secret. And your Father who sees in secret will reward you. “And when you pray, you must not be like the hypocrites. For they love to stand and pray in the synagogues and at the street corners, that they may be seen by others. Truly, I say to you, they have received their reward. But when you pray, go into your room and shut the door and pray to your Father who is in secret. And your Father who sees in secret will reward you. “And when you pray, do not heap up empty phrases as the Gentiles do, for they think that they will be heard for their many words. Do not be like them, for your Father knows what you need before you ask him.

When you fast –

v 16–18 – “And when you fast, do not look gloomy like the hypocrites, for they disfigure their faces that their fasting may be seen by others. Truly, I say to you, they have received their reward. But when you fast, anoint your head and wash your face, that your fasting may not be seen by others but by your Father who is in secret. And your Father who sees in secret will reward you.

III. Publican’s Public Prayer—v. 13

A. Hopeless Humility—v. 13a. He was so convinced of his sin, he couldn’t even go all the way in or look toward God in heaven. God is near to the humble—

Psalm 34:17-18 – When the righteous cry for help, the Lord hears and delivers them out of all their troubles. The Lord is near to the brokenhearted and saves the crushed in spirit.

He sees himself as a sinner

He seeks God’s forgiveness

He seeks God’s mercy

He humbles himself before God

He was sorry for his sin, repentant. Remember David’s confession:

2 Samuel 12:13 – “I have sinned against the Lord”

No excuses were made; he admitted his sin. The tax collector was humble like David – his heart was like

Psalm 51:10-12 – Create in me a clean heart, O God, and renew a right spirit within me. Cast me not away from your presence and take not your Holy Spirit from me. Restore to me the joy of your salvation and uphold me with a willing spirit.

Prayer models – ACTS, CATS, TACS, SCAT, PRAY etc

IV. Pardon Through Prayer

A. Pardon—v. 14a. The tax collector was forgiven, having confessed his sin.

1 John 1:9-10 – If we confess our sins, he is faithful and just to forgive us our sins and to cleanse us from all unrighteousness. If we say we have not sinned, we make him a liar, and his word is not in us.

Romans 10:13 –For everyone who calls on the name of the Lord will be saved.

B. Pride seeks no pardon—v. 14b.

God humbles the proud

Proverbs 3:34 – He mocks proud mockers but shows favor to the humble and oppressed (NIV)

Proverbs 29:23 – One’s pride will bring him low, but he who is lowly in spirit will obtain honor.

James 4:6 – But he gives more grace. Therefore it says, “God opposes the proud but gives grace to the humble.”

God gives grace to the humble –

God forgave the tax collector for confessing and repenting and seeking God (justified)

Self-righteousness is sin. We are not saved by good works—

Ephesians 2:8–9 – For by grace you have been saved through faith. And this is not your own doing; it is the gift of God, not a result of works, so that no one may boast.

Titus 3:5 reads, “he saved us, not because of works done by us in righteousness, but according to his own mercy, by the washing of regeneration and renewal of the Holy Spirit,”

Only God can make us righteous. As the tax collector came to God, he was nothing. So, too, must we come to Him, broken by our sin, humble, to be clothed in His righteousness.