Pharisee & Tax Collector

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Pharisee & Tax Collector

Tonight I want us to turn to .
So tonight I want to look at two prayers. Two guys praying. And you’ll see that they have very different attitudes and mindsets in their prayers.
Let’s read the story:
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.”
Luke 18:
Let’s start with verse 10.
Here we see two men. Two men coming to church to pray. Seems pretty normal. Seems like something we would see just like tonite. But though things may look somewhat similar on the outside, we will see that things were very different on the inside.
Purpose of the Parable
Luke 18:9 ESV
He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt:
So we see there is a clear purpose to this parable as with all the parables that Jesus told. We see that the main purpose here is to expose those who thought themselves to be self-righteous. To expose the hypocrisy of self-righteousness.
Think there is any of that going on today? Do we see this in the workplace? In the government? How about in the family? Any self-righteousness there?
OK, what about the Church? Oh, man that’s a little too close to home right? Can’t be any self-righteousness in the church right? Let’s read on.
Luke 18:10 ESV
“Two men went up into the temple to pray, one a Pharisee and the other a tax collector.
In these days the Pharisee is seen as the righteous, Bible student that knows alot of Bible knowledge. They are constantly in church, they know their hymns, they sit on the front row, they tithe on all of their income, they are the model Christian from their conduct.
What about the tax collector? Total opposites. They were seen as the swindlers, the crooks, the ones that took from those who didn’t have anything to give to those who had alot. They were seen as the dregs of society, as a black mark on the social scale. They were the outcasts of the business world, and looked down upon in every way.
So, we see here if we can imagine, a nicely dressed man with a large Bible and lots of notes in it and prayer requests and such. And the other man is in dirty clothes and smells bad and he’s sitting on the back row.
So, that sets the stage a little for us. Now let’s look at the first prayer.
Luke 18:11–12 ESV
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.’
Luke 18:11
The position of his prayer:
Let’s first look at the position of the Pharisee’s prayer.
Now, translation here is important. The ESV doesn’t get it quite right in my opinion, the NASB does. The NASB says “The Pharisee stood and was praying this to himself.”
Can’t you just see him standing up there on the front row presuming that he is right with God and praising himself for it? This isn’t a shame for you to sit on the front row, in fact I would encourage it LOL. Don’t be afraid to get close to the action, unless you know the speaker has bad breath or spits when he talks LOL.
But really, this guy is sitting up there with his chest puffed out thinking he’s super religious and listen to what he says:
Luke 18:11–12 ESV
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.’
Luke 18:
The content of his prayer:
“God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector.”
Now let’s stop right there. What could he mean by that?
Can you believe this? Can you believe that anyone would say such a thing? Can you believe the arrogance? Can you believe someone would say such a thing? Well, I don’t know that I’ve said it out loud, but I’ve thought it to myself. How many of you in here have compared yourself to someone else and said to yourself - “Oh, it’s ok, you’re not that bad, you’re not as bad as ________. Ever done that? I have.
When we compare ourselves with others, we are measuring by the wrong yard stick.
You see, God is the great equalizer. Through His Word, he shows us that we are ALL sinners. You know these verses, but I just want to remind you of these.
Romans 3:23 ESV
for all have sinned and fall short of the glory of God,
Romans 5:12–14 ESV
Therefore, just as sin came into the world through one man, and death through sin, and so death spread to all men because all sinned— for sin indeed was in the world before the law was given, but sin is not counted where there is no law. Yet death reigned from Adam to Moses, even over those whose sinning was not like the transgression of Adam, who was a type of the one who was to come.
Titus 3:3 ESV
For we ourselves were once foolish, disobedient, led astray, slaves to various passions and pleasures, passing our days in malice and envy, hated by others and hating one another.
Romans 11:32 ESV
For God has consigned all to disobedience, that he may have mercy on all.
So, as we see here we are ALL sinners. We may not have all sinned in the same way, but we dare not try to make our sins any less damning that the sins of someone else. The greatest person in conduct to the outside world, if he does not have Christ will go to Hell. The worst person, though his sins be shameful and exposed, if he has Christ - he is forgiven and free.
So you see, God is an equalizer. We may shiny up the outside of the container to make it look better to the world around us, but as the Bible says - “The world looks on the outside, but God sees the HEART.”
Let’s read on:
Luke 18:12 ESV
I fast twice a week; I give tithes of all that I get.’
Luke 18”
He’s giving his justification for calling himself better than other people, his outside works. He says I’m better and this is why.
He’s congratulating himself on all the things that he hasn’t done, all the while covering up the things he has done. What a sham! He thinis he’s justified based on the things he hasn’t done. He’s deceived! He’s claiming negative obedience here. He’s saying, look at all the things I’m not (I’m not this or that, I haven’t done this and that- AND look what I have done!)
How many times have we compared ourselves and our sins to the sins of others and made us feel better about ourselves?
Imagine this Pharisee going into the doctors office for his yearly checkup. There he is being ushered back into the room after waiting a ridiculous amount of time, and there he is with that gaping, all exposing gown that they make you put on. And the doctor comes in and says - “How’s it going?” He says “Oh, I’m fine. Never better. In fact while I was driving over here I thought to myself I’ve been breathing really well, my lung function is great. And just this morning when I was coming out of the shower my wife told me that my muscle tone was really in tip-top shape. I really think I’m fine, no issues, nothing to see here.
But you should see some of those folks in the waiting room, doc! Wow, you’ve got some real doozies in there. Some real sick ones! I’m fine, but them on the other hand - whoa!
And so the doc gives him a once over and says yes, your lung function is fine and your muscle tone is good. And then the doc does one of those “Huh”. You know those doctors are outstanding at hiding those “huh’s”
Then he says we need to take a few x-rays and run some tests. Oh, no I’m fine! Doc comes back with the tests and says - Look bud, all those things you said are fine- but I’ve got to tell you that you’ve got a bad heart. Your heart is failing.
That’s what Jesus was saying to the Pharisee here. Look at v. 9!
Go back and look at verse 9 for a second.
“He told this parable to some who trusted in themselves that they were righteous.”
Can’t you see that here? Can’t you just smell the arrogance and the pride that is dripping off his words?
God is trying to expose the hypocrisy in the self-righteousness and reveal the character of the heart. The condition of the heart is more important that what the outside looks like!!!!!!!
This guy thinks he's fine based on all the things that
Let me ask you - is this any way to pray to God?
Let’s look at the next guy.
Luke 18:13
Luke 18:13 ESV
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!’
What do we see here right off? The position of his prayer. It says that he stands far off. He senses his unworthiness. He knows himself to be unworthy to approach God in his holiness. He wouldn’t even lift up his eyes to heaven.
He knows his condition. Let me tell you, that this man, this wretched tax collector is in a much better place to approach God with his attitude than the Pharisee who looks good from the outside.
Also, you’ll notice he calls himself a sinner. How many times do you see people making excuses for themselves and calling their sin by every other name that what the Bible calls it.
He knows he’s spiritually bankrupt. He knows that he is wretched. He is a description of where it says “Blessed are the poor in spirit”. He’s spiritually bankrupt and he knows it.
This man knew his condition. He knew like the prophet Isaiah:
Isaiah 6:5 ESV
And I said: “Woe is me! For I am lost; for I am a man of unclean lips, and I dwell in the midst of a people of unclean lips; for my eyes have seen the King, the Lord of hosts!”
Isaiah 6:5 ESV
And I said: “Woe is me! For I am lost; for I am a man of unclean lips, and I dwell in the midst of a people of unclean lips; for my eyes have seen the King, the Lord of hosts!”
Luke 5:8 ESV
But when Simon Peter saw it, he fell down at Jesus’ knees, saying, “Depart from me, for I am a sinful man, O Lord.”
And Peter:
1 Timothy 1:15 ESV
The saying is trustworthy and deserving of full acceptance, that Christ Jesus came into the world to save sinners, of whom I am the foremost.
Luke 5:8 ESV
But when Simon Peter saw it, he fell down at Jesus’ knees, saying, “Depart from me, for I am a sinful man, O Lord.”
And Paul:
1 Timothy 1:15 ESV
The saying is trustworthy and deserving of full acceptance, that Christ Jesus came into the world to save sinners, of whom I am the foremost.
This wretched tax collector knew that he was wretched. The Pharisee was self-deceived. Oh, what a dangerous position to be in. To be self-deceived to thinking that your works will get you anywhere in the Kingdom of God. The Bible says our righteousness is like “filthy rags”.
Also, you’ll notice he calls himself a sinner. How many times do you see people making excuses for themselves and calling their sin by every other name that what the Bible calls it.
In that old hymn “Rock Of Ages, Cleft For Me” these words are spoken:
Nothing in my hands I bring, Simply to Thy cross I cling; Naked, come to Thee for dress, Helpless, look to Thee for grace: Foul, I to the fountain fly, Wash me, Savior, or I die.
Oh, to realize that we have nothing to bring. We have nothing to boast about in our own righteousness, in our own deeds.
Nothing in my hands I bring, simply to thy cross I cling.
We need more of that in us. We need more of the tax collector’s attitude, and less of the Pharisee’s.
Now, look at the last part of verse 13.
“but beat his breast saying, God, be merciful to me, a sinner!”
With this tax collector we get confession of sin, do you see any confession in the Pharisee’s prayer?
The tax collector acknowledges his need for mercy, the Pharisee is trusting in his own righteousness and doesn’t need mercy.
Who goes away a Christian?
Is this attitude of brokenness over sin just for unbelievers at the time of salvation? What about our attitude as Christians? Should our attitude be any different after we are saved?
“for everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”
How was the Pharisee humbled?
I can only speculate, but I would imagine his humbling was like Isaiah says: “every knee shall bow, and every tongue confess” He probably was humbled only when he was forced to.
Pride is so dangerous. Self-righteousness puts up a great wall against God being able to use us in any way that promotes His glory.
I don’t want this to be a negative message. In fact, it is a very positive message.
Listen - I struggled with self-righteousness severely in my younger years as a Christian. I thought I had to prop myself up so that I looked good to everyone else around me. But let me tell you, once I realized that I had nothing to bring on my own - what a relief! What a relief to know that I lean TOTALLY on HIS righteousness.
I don’t have to prop myself up to look good. I point to HIM to make HIM look good and He will take care of me. I make sure that I come to Him in the proper way with the proper attitude, and He takes care of the rest.
What an exchange the Gospel is! What an amazing thing that we can call ourselves Sons and Daughters of God ONLY because of what HE did.
We get His goodness and grace, and He gets our filth. That encourages me. That makes me so grateful that I can come to Him empty handed and to know that’s the way He wants me to come.
Let me ask you tonight - are you trusting in Jesus as your righteousness, or are you trusting in your own goodness to sustain you?
Come to Jesus with a humble spirit.
Nothing in my hands I bring, simply to thy cross I cling.
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