Pharisee and the Tax Collector

Gracious Discomfort

For the last few weeks you’ve been studying through a series of parables. Those are always fun!

As you know, a parable is a story that illustrates a moral or spiritual lesson. Often, many of the characters in a parable mean something. (bird, house, water, seed, etc…, and sometimes the details of the parable… are just details..... Context is king here. We have to read each parable in the context in which it was given.... What we can’t do is take one parable and use it as some kind of Rosetta Stone and try to make the rules and imagery of that parable apply to every other biblical event. If you do that, you’ll come up with some pretty strange interpretations.... and conclusions that could potentially lead you into error. So, as you study through the parables, be careful. A good system of Bible study (or hermeneutic) is super important here.

We are going to be looking at a parable in the Gospel of Luke today. (turn with me)

A big portion of the book is devoted to telling about Jesus’ Kingdom Focused Journey to Jerusalem which takes place from Luke 9:51 through 19:27. As you read you’ll notice that this Messianic journey to Jerusalem eventually results in the Triumphal entry… and eventually Jesus’ death, burial and resurrection!

As we look at out text for today, Luke 18:9-14, Jesus is nearing the end of his journey to Jerusalem.

Up to this point in the Gospel of Luke, Jesus has been teaching in parables, performing miracles, has been questioned by the disciples, the crowd and the Pharisees. The closer Jesus gets to Jerusalem, the more his teachings and parables seem to focus on the Kingdom and the reign of Christ.

Why did Jesus begin to speak in parables? As the crowds gathered and began to follow Jesus, He began to teach in parables. In Luke 8:9-10, Jesus tells the disciples that Parables were meant to help those who were truly seeking truth to be motivated to ask for more understanding… and those who were just there for the wrong reasons (free meal, miracles…) would not understand… — In other words, Parables were meant to help those who were truly seeking… find the truth. —

We live in the 21st century… so often our default is to read Scripture through the framework of a 21st century context. We need to remember that while the Bible is timeless and is true for everyone living in every time in every place, it was originally written to a specific people living in a specific time and place.

So, let’s do our best to remove any pre-understanding about this familiar passage. Let’s do our best to leave behind any 21st century assumptions and put on our 1st century Jewish reading glasses. If we can do this then we have a better chance of being impacted by the words of Jesus in a similar way as the original audience.

Here’s a bit of info to add to your 1st century Jewish worldview.

To the first century Jew, the Pharisee is the “good guy” and the tax collector is the “bad guy”. In this context, people would look at the Pharisee with positive expectation… and the tax collector with negative.... He’s the crook that steals all their money and gives it to Rome!

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.”

Right out of the gate, Luke tells us why Jesus tells this parable. So, we don’t have to guess too much that this parable has to do with self-righteousness and treating others with contempt.

Just like the parable in 18:1-8, this parable deals with prayer. While the parable of the persistent widow reveals what we believe is true about God (We can have confidence that God is gracious and caring), the parable of the Pharisee and the tax-collector (18:9-14) reveal what we believe is true about ourselves.

During our study this morning, I think you’ll see this truth illustrated:

How we pray reveals what we are trusting in as the source of our righteousness.

To organize our study today we’ll start by looking at the two “pray-ers”. Then we’ll talk about the two prayers that were offered. Then we’ll finish up by seeing how we can apply the principles/ truths to our lives.

Luke 18:10 introduces us to the two pray-ers.

I. Two Pray-ers

Luke 18:10 ESV

“Two men went up into the temple to pray, one a Pharisee and the other a tax collector.

There is a clear contrast here between these two men.

The Pharisee: (cultural “good guy”) This group of people had earned their reputation as being “a body of Jews known for surpassing the others in the observance of piety and exact interpretation of the law”. (Josephus) They were a highly esteemed group in Jewish society. They were considered a loyal part of society… that would never sell out their own people for personal gain (I think Jesus would disagree). The Pharisees loved the Law and would go out of their way to attempt to uphold it. To the Jewish audience, it would have been perfectly normal.... expected for the Pharisee to go to the temple to pray. Nothing out of the ordinary....

The Tax Collector: (cultural “bad guy”) To the 1st century Jew, the tax collectors were the scum of the earth. Rome forced their conquered people to pay taxes. Rome didn’t collect these taxes directly, no they subbed it out. They hired private contractors… who then hired local Jewish people to do their dirty work. The only pay that the Jew would receive would be whatever else they could get/ extort from their fellow Jews. No wonder people hated the tax collectors. They were considered political and spiritual traitors. They were outcasts.... in today’s world they would be looked at as drug dealers and pimps. Making a living by preying on and stealing from others.

This parable as well as several others in Luke are intentionally giving us (the readers) contrasts (great reversals) with which we have to wrestle. This is one of them.

The Pharisee comes in to pray.... (cue the hero music .... women are swooning.... men are admiring…)

The tax-collector is noticed… (villain music plays.... people are spitting.... gossiping.... and every other thing that “good christian people never do in church”).

Why the contrast?

To make an impact in our minds and hearts. We notice when things seem like they should go one way… but then go a different way. (like watching Star Wars for the first time in episode order .... “I can’t believe that Anakin would turn evil.... I’m shocked!)

A more important reason for the contrast is to help the original audience (and us) understand that:

Cultural expectations are often opposite of Biblical Truth.

What cultural expectations are being promoted today?

abortion,

same-sex marriage,

and more...

Just because something is accepted by the culture, does not mean that it is accepted by God. Make sure that God’s Word is the source of truth from which you are drawing.... not social media, the news…

Romans 1:18 ESV

For the wrath of God is revealed from heaven against all ungodliness and unrighteousness of men, who by their unrighteousness suppress the truth.

So far, we’ve been introduced to the two Pray-ers.

The question you need to be asking yourself at this point is this: Which one of these characters represents me? Which one of these characters do I live my life like? The Pharisee or the Tax-Collector?

While you think about that, let’s look at the Two Prayers.

II. Two Prayers

There were two times of day (9am and 3pm - Acts. 3:1) when the temple would have been packed with people for a time of public prayer. These were the two times of day that the “whole offering” happened. (Exodus 29:38-42, Numbers 28:2-8). People would come to corporately worship the Lord in prayer while the incense was burned… and at the end the priest would give a benediction.

Enter the Pharisee...

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.’

Ok… the Pharisees comes into a packed temple and his prayer begins as expected. He thanks God for how God has kept him from various sins. That’s appropriate. We should be thankful to God for helping us to avoid serious sin.

Remember, to the Jewish audience even the comment that seems kind of harsh… “even like this tax collector”…seems appropriate. ‘God, thank you for protecting me from falling into the kinds of sin that this man has gotten involved in’.

While we’re not Pharisees, we’ve probably all prayed like this. “God, thank you so much that I haven’t gone down the road that so many other people have gone down… you’ve kept me from dishonest business practices, immorality.... and living like all those people in the gutter that don’t go to church… and don’t know you!”

We should be thankful for God’s protection.... but doesn’t something seem off to you when you read this?

Let’s observe a few things about the Pharisee’s prayer:

Where is the Pharisee located when he prays? The text says that standing by himself, he prays.

In contrast to verse 13 (standing far off), the Pharisee seems to be located in the front of the Court of Israel.

The Pharisee came to the temple at the exact hour of prayer (when he knew the house would have been packed), entered the area where everyone was, and approached the altar of burnt offering. Then he stood tall in front of everyone so that everyone could see him and how impressive he was. Basically he is standing up front so everyone can see him.

Then, once he knew that everyone could see him… he began to pray loud enough so that everyone in the court could also hear him.

Luke 18:11–12 (ESV)

... ‘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.’

We don’t have time to go into a ton of detail about all that the Pharisee does.... let’s just say that he is making sure that everyone knows that he does above and beyond what the law requires when it comes to giving tithes...

Interesting that earlier in Luke’s gospel (11:39), Jesus said that the Pharisees were full of greed and wickedness, lovers of money and were guilty of neglecting justice and the love of God while tithing mint and herbs (11:42).

What else do you notice about his prayer?

It was completely self absorbed and self-righteous.... it was all about him.

You could translate verse 11 as, “The Pharisee stood and prayed with himself.... literally “to himself”. He begins his prayer with an address to God… but the content is all this self-congratulatory monologue designed to make everyone see how great and holy he is. Count how many times the Pharisee uses the personal pronoun “I”… 5 times in 2 verses! Pretty self-righteous!

Have you ever been talking with someone and realize that they constantly use “I” in almost every sentence?

In August 20, 2001 a country singer named Toby Keith released a single called “I wanna talk about me”… This was the chorus of that song.

I wanna talk about me Wanna talk about I Wanna talk about number one Oh my me my What I think, what I like, what I know, what I want, what I see I like talking about you, you, you, usually, but occasionally I wanna talk about me I wanna talk about me

Seems like the same chorus the Pharisee was singing as he strolled into the temple that day.

One last thing I want you to notice about the Pharisee’s prayer is that he lifts himself up in the eyes of all those watching by putting someone else down.

Luke 18:11 (ESV)

... I thank you that I am not like other men,... even like this tax collector.

The Pharisee doesn’t seem to care about the tax-collectors condition. While the Pharisee claims to be a lover of God.... and His Word.... his actions and lack of concern for his poor, pitiful, sinning neighbor tell us otherwise.

Many Christians today make this same mistake that this self-righteous Pharisee makes. We thank God that we are not living sinful lives… but then we practically believe that we are living this “good” lifestyle because of our own discipline or effort. When this happens, grace becomes a personal accomplishment… not a gift.

The Pharisee’s prayer demonstrates what he truly believes about God.... yes, God is great… but I am saved and sanctified by own hard work and self-righteousness (my way)… which often leads to treating others (who we perceive to be less than us… with contempt)

Have you ever found yourself in that situation? Have you ever found yourself trying to justify yourself before others and God.... trying as hard as you can.... to live the “good christian life”… on your terms… your way?

When we do this… then we eventually become pretty frustrated.... and the target audience of Jesus’ 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:

At times like this we need to remember Pauls’ words in Romans 7:18, “I know that nothing good lives in me, that is, in my sinful flesh”...

Pretty counter-cultural from the message we hear today in the world and on social media…

Truths to apply:

When our focus shifts away from the promises of God (Christ), then the source of our righteousness quickly shifts to self… and away from God.

Comparisons with others can easily lead to self-deception and false assurance.

When we get in the habit of saying things like, “well I’m not as bad as that person is...” or “I don’t do this like Dave does”..... or “If Seth can do it, then it must be ok.”, we fall into the trap of comparisons.

The only thing we need to compare our lives, actions and thoughts to… is God’s Word. That is our standard.... not our neighbor… not our spouse.... not our pastor. — God’s Word is our standard....

Enter the tax-collector

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!’

There is a pretty big contrast here.

The Pharisee stood up tall in front of everyone so that he could be seen

The tax-collector stood at a distance so he wouldn’t be seen.

He probably was standing just barely inside the door of the Court of Israel. Tax-collectors were typically excluded from the synagogue and kept separate from those who considered themselves to be “godly”.

The Pharisee prays loudly so that he could be heard

The tax-collector couldn’t even bring himself to lift his head as he grieves in sorrow over what he was and what he had done.

The Pharisee confidently prays in a self-absorbed and self-righteous manner

The tax-collector knows he is broken… he knows he has no hope.... and begs for mercy.

Look at his posture in verse 13.... he can’t even raise his head up because of the weight of his shame.... and guilt.... he beats his breast.... which was a sign of deep remorse and mourning (beating their breast Luke 23:48).

The Pharisee tries to make himself look better by throwing shade at the tax-collector

The tax-collector knows what he has done.... he makes no excuses.... he talks to no one but God.... and takes responsibility for his sins… depending on the mercy of God for which he is begging.

The tax-collector doesn’t compare himself with anyone. He just cries out… God be merciful to me… the sinner! — your translation may say “a sinner” but if you were look at the original text, it would be more accurately translated as “the sinner”.

The tax-collector is not being vague with his prayer. He is proclaiming… I am everything that people say that I am… I am even more.... I’m not going to even try to make myself look better.... I am “the sinner”. (1 Timothy 1:15)

The tax-collector’s prayer echos David’s prayer of confession and repentance in Psalm 51.... have mercy on me!

God… your wrath is upon me.... please remove your wrath.... propitiate my sin..... (have you ever wondered what that word means? —> see picture)

The Pharisee stands and prays as if he doesn’t need God’s mercy...

The tax-collector bows down anticipating the wrath he deserves.... hoping that God will somehow absorb that wrath for him...

Both people verbalized their prayers.... but there was a difference.

It’s one thing to announce your virtues publically.... it is another thing to proclaim your sins.

One of these prayers made it to the throne room of heaven..... the other reflected the attitudes of hell. (I hope you can tell the difference)

What were the results of the prayers?

—> at this point.... who represents you in the story? Most of us would pretty easily put ourselves in the place of the tax-collector. Hopelessly lost without God.... in desperate need of his mercy! (show of hands?)

Here comes the cultural shocker!!!

Everyone in the crowd totally expected Jesus to say..... ‘I tell you, the Pharisee went to his house justified.” And all Adonai’s people said.... Amen!

But that isn’t what happened...

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.”

What truth is Jesus declaring through this parable? In a word.... Justification (being declared righteous in the eyes of God)

When we talk about the doctrine of justification by faith, we often look to Paul and what he wrote in Romans 3: 21, 22) Luke, who was Paul’s sidekick, wants us to see that this truth didn’t start with Paul. It was taught first and made possible by Jesus himself.

Truths to apply:

Brokenness from sin, True repentance and humble dependence on God’s mercy results in justification and life.

True righteousness has nothing to do with us.... but has everything to do with Jesus.

Our righteousness doesn’t.... and can’t come from anything we do.... but from God alone through faith in Jesus Christ. You might look like the good and holy church goer on the outside… but unless you are depending completely on Jesus’ righteousness… you are no different than the Pharisee.

(Conclusion/ Application)

The way we pray in our hearts reveals whether we have been made righteous by God.

(How we pray reveals what we are trusting in as the source of our righteousness)

Often we look at this parable… and we are comforted. Why? Because we want to see ourselves as the tax-collector. We want to be seen as the one who leaves justified. While that is really great hopeful thinking.... it may be a bit off.

I don’t think Jesus told this parable to comfort anyone. I think that Jesus intended this parable to hit us in the face and stir our souls up with a big helping of “gracious discomfort” when we realize that we aren’t the tax-collector.... we are the Pharisee!

We are the one’s who are very often trusting in our own self-righteousness...... instead of resting fully in God’s grace through faith in Christ alone!

The unrighteous heart sees itself as a partner in a person’s own salvation. (Partnership with God) One’s own goodness is held as the real source of salvation… “Good people” will be ok, because they are not major sinners… like others.

Contrast: the righteous heart ( no matter how old/ long) says, “God, be merciful to me, the sinner!”

Which are you? The Pharisee or the Tax-Collector?

While we are listening to the story staying… oh yes… I am the tax-collector.... I have been justified. On some level… we are all the Pharisee...... trusting in ourselves that we are righteous......... and potentially treating others with contempt.

I hope that gives you a bit of gracious discomfort. I hope that each of us will leave here today a bit uncomfortable.... and I hope that this discomfort.... drives you to the grace of God and His righteousness.

When Jesus told this parable, He wanted those listening to understand that we cannot trust in ourselves for righteousness… and we are not look at others with contempt.... We are not to use other people as our standard for measuring righteousness…

Response:

Pursue a real relationship with Jesus rather than hyperactivity

How someone appears on the outside is often not a true reflection of their heart…

While this is a true principle for everyone..... let me talk to the teenagers and pre-teens for a minute. Just because someone looks like they have it all together does not mean that they do. Don’t try to keep up with the cultural expectations.... don’t fall for that trap of the devil.

At the end of the day, you are going to have to decide whether you are the Pharisee or the tax-collector. .... Remember.... only one of these were declared righteous.

Stop trusting in yourself and begin trusting in Christ!

Remember how Jesus ended the parable?

Luke 18:14 (ESV)

...For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”

God’s divine reversal! The world says… “trust yourself”..... Jesus says… “trust me”.

The world says… you can be anyone you want to be..... Jesus says… through my strength alone… you can do all things.

This parable is call for all of us to Humble ourselves.... stop trusting in ourselves..... and trust in Jesus!

— Jesus further illustrates this as you keep reading.. (it’s so cool how Scripture helps to explain/ illustrate Scripture)

Humble yourselves as children if you want to enter the Kingdom of God.. (Luke 18:17)

Don’t be like the rich ruler (Luke 18:18-30)… who trusted in his self righteousness..... humble yourself.... admit that you can’t do it all on your own.... realize that you are 100% dependent on the mercy of God… for your salvation…

If you realize that you are the Pharisee.... you are trusting in your own good works… or your own effort or performance to save you… don’t leave here today without talking with someone.

Pastor Dave, one of the Elders or I would be happy to talk with you....

How we pray reveals what we are trusting in as the source of our righteousnes