What is the meaning of the Parable of the Pharisee and the Tax Collector?
Answer: The Parable of the Pharisee and the Tax Collector in the Temple
(Luke 18:9-14) is rich with spiritual truth. In fact, it contains the very
essence of the gospel of Jesus Christ. As verse 9 tells us, Jesus spoke this
parable to those who “trusted in themselves that they were righteous and
despised others” (NKJV). Jesus spoke often of the issue of righteousness,
pleading with His hearers to understand their utter inability to be righteous
enough to attain the kingdom of heaven. This knowledge was essential if they
were to understand His mission on earth, which was to save sinners—those who
knew they could not save themselves.
The Pharisees, on the other hand,
thought their own goodness was so impressive that it could not fail to make them
acceptable to God. They held rigorously to the ceremonies and traditions of the
law, making a public show of their religiosity, all to be seen by other men,
many of whom they despised as being beneath them. The Pharisee in the story is
the epitome of one who is self-justifying. Notice that his prayer has no
elements of confession. He does not ask forgiveness for his sins, perhaps
because he believes he has nothing to confess. Nor is there any word of praise
or thanksgiving to God. His prayer is all about him. Even the thanks he does
offer is designed to exalt himself and place himself above others whom he treats
with disdain. Going to the temple to pray with the condition of his heart as it
was, he might as well have stayed home. Such a “prayer” is not heard by God.
Unlike the Pharisee, who stands boldly in the temple reciting his
prayers of self-congratulation, the tax collector stood “afar off” or “at a
distance,” perhaps in an outer room, but certainly far from the Pharisee who
would have been offended by the nearness of this man. Tax collectors, because of
their association with the hated Romans, were seen as traitors to Israel and
were loathed and treated as outcasts. This man’s posture spoke of his
unworthiness before God. Unable to even lift his eyes to heaven, the burden of
his guilt and shame weighed heavily upon him, and the load he carried had become
unbearable. Overcome by his transgressions, he beats his breast in sorrow and
repentance and appeals to God for mercy. The prayer he speaks is the very one
God is waiting to hear, and his attitude is exactly what God wants from all who
come to Him.
The tax collector exhibits precisely what Jesus spoke about
in the Sermon on the Mount: “Blessed are the poor in spirit, for theirs is the
kingdom of heaven” (Matthew 5:3). Being poor in spirit means admitting we have
nothing to offer to God to atone for our sin. We come to God as empty,
impoverished, despised, bankrupt, pitiable, desperate beggars. The tax collector
recognizes his sinful condition and seeks the only thing that can bridge the gap
between himself and God. “Have mercy on me,” he cries, and we know from the end
of the parable that God heard his prayer for mercy and answered it. Jesus tells
us in verse 14 that the tax collector went away justified (made righteous)
because he had humbled himself before God, confessing that no amount of works
could save him from his sin and that only God’s mercy could.