The Tax Man and the Religious Guy

INTRO: The Photographer and the Pilot

…a national magazine assigned a photographer to take pictures of a forest fire. They told him a small plane would be waiting at the airport to fly him over the fire.

The photographer arrived at the airstrip just an hour before sundown. Sure enough, a small Cessna airplane stood waiting. He jumped in with his equipment and shouted, “Let’s go!” The pilot, a tense-looking man, turned the plane into the wind, and soon they were in the air, though flying erratically.

“Fly over the north side of the fire,” said the photographer, “and make several low-level passes.”

“Why?” asked the nervous pilot.

“Because I’m going to take pictures!” yelled the photographer. “I’m a photographer, and photographers take pictures.”

The pilot replied, “You mean you’re not the flight instructor?”[1]

We need to be careful where we place our trust. Both the student pilot and the photographer were trusting that the other was the expert pilot. Misplaced trust can be disastrous.

Our text today speaks about this misplaced trust and the remedy for it.

Luke 18:9-14—9 He also told this parable to some who trusted in themselves that they were righteous and looked down on everyone else: 10 “Two men went up to the temple complex to pray, one a Pharisee and the other a tax collector. 11 The Pharisee took his stand, and was praying like this: ‘God, I thank You that I’m not like other people—greedy, unrighteous, adulterers, or even like this tax collector. 12 I fast twice a week; I give a tenth, of everything I get.’ 13 But the tax collector, standing far off, would not even raise his eyes to heaven but kept striking his chest, and saying, ‘God, turn Your wrath from me—a sinner!’ 14 I tell you, this one went down to his house justified rather than the other; because everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.” (CSB)

When you focus on the faults of others, you fail to focus on your own faults.

· Luke 18:11-12—11 “The Pharisee took his stand, and was praying like this: ‘God, I thank You that I’m not like other people—greedy, unrighteous, adulterers, or even like this tax collector. 12 I fast twice a week; I give a tenth, of everything I get.’” (CSB)

Illustration: Grocery Clerk and Ann Landers

A grocery store checkout clerk once wrote to advice-columnist Ann Landers to complain that she’d seen people buy “luxury” food items—like birthday cakes and bags of shrimp—with their food stamps. The writer went on to say that she thought all those people on welfare who treated themselves to such non-necessities were “lazy and wasteful.”

A few weeks later Landers’ column was devoted entirely to people who had responded to the grocery clerk. One woman wrote:

I didn’t buy a cake, but I did buy a big bag of shrimp with food stamps. So what? My husband had been working at a plant for 15 years when it shut down. The shrimp casserole I made was for our wedding-anniversary dinner and lasted 3 days. Perhaps the grocery clerk who criticized that woman would have a different view of life after walking a mile in my shoes.

Another woman wrote:

I’m the woman who bought the $17 cake and paid for it with food stamps. I thought the checkout woman in the store would burn a hole through me with her eyes. What she didn’t know is the cake was for my little girl’s birthday. It will be her last. She has bone cancer and will probably be gone within six to eight months.

You never know what other people are dealing with.[2]

The grocery clerk was so concerned with what she perceived to be faults in others that she couldn’t see her own faults—namely, her own judgmentalism and pride.

The religious guy was focused on the tax man and his faults and other people and their faults. He took pride that he was not like them.

Does that sound like you at all? Are you focused on the faults of others and that includes when you’re driving? It includes your family conversations and church talk. I’m not saying that we rule out talking, but that would take care of a lot of problems. I’m saying look in your heart. Are you fixating on other people’s faults?

When you bank on your best deeds, you get blind to your bankruptcy.

Luke 18:9-12—9 He also told this parable to some who trusted in themselves that they were righteous and looked down on everyone else: 10 “Two men went up to the temple complex to pray, one a Pharisee and the other a tax collector. 11 The Pharisee took his stand, and was praying like this: ‘God, I thank You that I’m not like other people—greedy, unrighteous, adulterers, or even like this tax collector. 12 I fast twice a week; I give a tenth, of everything I get.’” (CSB)

Illustration: TRUSTING ONLY IN CHRIST’S BLOOD

A recent Reader’s Digest article told of a 67-year-old man named Bill who had donated over 100 pints of blood over the years. No doubt many people owe their lives to this man’s kindness. How do you think this man’s good deeds go over in heaven?

Here’s what Bill thinks: “When that final whistle blows, and St. Peter asks, ‘What did you do?’ I’ll just say, ‘Well, I gave 100 pints of blood,’” [Bill] says with a laugh. “That ought to get me in.”

If Bill was serious, if he truly believes that his good deeds will get to heaven, then he holds to the gospel of works. If Bill is counting on the giving of 100 pints of blood to get him to heaven—he is trusting in the wrong blood.[3]

There’s only way that you won’t burn in hell for all eternity—Christ’s blood shed on the cross. Isaiah calls your best deeds menstrual waste. Paul says your best deeds are like poop. The religious guy was trusting in his.

The right response to unrighteousness is true humility.

Luke 18:13-14—13 “But the tax collector, standing far off, would not even raise his eyes to heaven but kept striking his chest, and saying, ‘God, turn Your wrath from me—a sinner!’ 14 I tell you, this one went down to his house justified rather than the other; because everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”

James and Peter tell us that God opposes the proud but gives grace to the humble.

I want God’s grace. I don’t want to be pushed away from Him. Grace comes through humility.

Humility often comes through brokenness—brokenness over your own sin or failures or the sin of failures of others. When you couple your humble brokenness with faith, you have a combination which attracts God’s attention.

Illustration: Musician Steven Curtis Chapman wrote:

I had stacked some rocks out at this little place in the woods, a place I had gone to pray, desperate for God to do something, to show up, or to have some sort of breakthrough. As I was praying, I remember smelling cedar, so strong it distracted me from my prayer. I looked around to see this little cedar tree that had been snapped in half from my stepping in there. That was where the smell was coming from. I had a little note pad out there with me, and I wrote down these words: “The fragrance of the broken.”[4]

When you humble yourself before God in brokenness like the tax man, your sweet fragrance attracts God’s attention.

In his book Speechless, Steven Curtis Chapman gives the mixed news of the gospel. He wrote, “In the gospel, we discover we are far worse off than we thought, and far more loved than we ever dreamed.”[5]

That’s the picture we see in this story. The religious guy was far worse off than he thought, but the tax man was far more loved than he ever dreamed.

CONCLUSION: Grace and an Airplane

After worrying for half an hour that he wouldn’t get on an overbooked flight, Ken and his wife were called to the check-in desk. A smiling agent whispered that this was their lucky day. To get them on the plane, the agent was bumping them up to first class. This was the first and only time they’d been so pampered on an airplane—good food, hot coffee, plenty of elbowroom.

They played a little game, trying to guess who else didn’t belong in first class. One man stuck out. He walked around the cabin in his socks, sampling magazines, playing with but never actually using the in-flight phones. And when the attendant brought linen tablecloths for their breakfast trays, he tucked his into his collar as a bib.

We see them at church, too—people who obviously don’t belong, people who embarrass us and cause us to feel superior. The truth is we don’t belong there any more than they do. [6]

If you’ve received grace, you need to give it out.

During a British conference on comparative religions, experts from around the world debated what, if any, belief was unique to the Christian faith.

They began eliminating possibilities. Incarnation? Other religions had different versions of gods appearing in human form. Resurrection? Again, other religions had accounts of return from death. They might not have been true, but they had accounts.

The debate went on for some time until C. S. Lewis wandered into the room. “What’s the [ruckus] about?” he asked. They said that the group was discussing Christianity’s unique contribution among world religions. Lewis responded, “Oh, that’s easy. It’s grace.” After some discussion, the group had to agree. [7]

Again, if you’ve received so much grace from your Father, shouldn’t you give grace to those in your life—family members, brother and sisters in Christ, co-workers, and even strangers?

The religious guy was proud and was pushed away from God, but the tax man was humble and received grace and mercy from God.

Don’t let pride keep you from receiving and giving grace.

[1] PreachingToday.com. (2002). Perfect Illustrations(p. 143). Wheaton, IL: Tyndale House Publishers, Inc

[2] PreachingToday.com. (2003). More Perfect Illustrations (p. 152). Wheaton, IL: Tyndale House Publishers, Inc.

[3] PreachingToday.com. (2002). Perfect Illustrations(p. 88). Wheaton, IL: Tyndale House Publishers, Inc.

[4] PreachingToday.com. (2002). Perfect Illustrations(p. 25). Wheaton, IL: Tyndale House Publishers, Inc.

[5] PreachingToday.com. (2002). Perfect Illustrations(p. 110). Wheaton, IL: Tyndale House Publishers, Inc.

[6] PreachingToday.com. (2003). More Perfect Illustrations (pp. 123–124). Wheaton, IL: Tyndale House Publishers, Inc.

[7] PreachingToday.com. (2002). Perfect Illustrations(pp. 116–117). Wheaton, IL: Tyndale House Publishers, Inc.