The Parable of the Pharisee &

the Tax Collector

Mike Johnson

The “Parable of the Pharisee and Tax Collector” is only found in Luke 18:9-14.  Jesus pointed out that a Pharisee and a tax collector went to the temple to pray.  He then contrasted their prayers and attitudes.

He addresses the parable “to some who trusted in themselves that they were righteous, and despised others.”  The NIV says it was “to some who were confident of their own righteousness and looked down on everybody else.”  This would have fit a description of many Pharisees.

The Pharisee

The first man was a Pharisee.  The Pharisees were the primary sect that existed at this time and were characterized by haughtiness and arrogance.  Rigorously, they sought to keep the traditions that had been passed down (Mt. 15:1-20).  As a result, they are mentioned quite frequently in the gospel accounts — Christ had constant confrontations with them.

The prayer of this Pharisee exhibited pride and a lack of dependence on God.  Verse 11 says the Pharisee stood and prayed.  Herbert Lockyer, in his book All the Parables of the Bible, says that the word translated stood “. . . suggests in itself a static and upright position of perfect security and self-satisfaction.”  The Pharisee prayed, “God, I thank you that I am not like other men — extortioners, unjust, adulterers, or even as this tax collector.  I fast twice a week; I give tithes of all that I possess.”  In his short 34-word prayer, he used the word “I” five times.  His prayer was self-righteous and self-centered.

The Tax Collector

The other man was a “tax collector.”  The Jews were under the authority of the hated Romans at this time, and certain men would gather taxes for them.  These collectors were usually much despised by the Jewish people.

The prayer of the tax collector showed humility and a need for God.  Lockyer says that the word found here, translated “standing” suggests “he stood with a bowed heart and sorrowful countenance and the crest-fallen attitude of contrition.”  This person would not even lift his eyes to heaven.  Instead, he “beat his breast, saying, ‘God, be merciful to me a sinner!’”  Jesus concluded in verse 14 that this second man was the one justified.

Applications

A general principle learned from the parable is that we are not to be self-righteous; instead, we must be humble and not despise others.  The parable’s purpose is in the very first verse, which says, “He spoke this parable to some who trusted in themselves that they were righteous, and despised others.”  Many passages speak of the importance of humility.  For example, 1 Peter 5:5 points out we are to be clothed with humility, and Colossians 3:12 says we are to put on humility.

The specific application that Jesus makes of this principle is in the realm of prayer.  Humbly focusing on our shortcomings is essential in prayer.  Humility is a condition of acceptable prayer.  We would not want to pray, as the Pharisee did, arrogantly and with a self-sufficient attitude.  Instead, we should be like the tax collector who prayed with humility, understanding his need for God.  In the application of the parable (18:14), Jesus states “. . . for everyone who exalts himself will be humbled, and he who humbles himself will be exalted.”

Another lesson is in the realm of self-examination.  Paul said, “Examine yourselves as to whether you are in the faith . . .”(2 Cor. 13:5).  The Psalmist stated (119:59), “I thought about my ways, and turned my feet to Your testimonies.”  In the parable, both men were examining themselves.  However, the Pharisee took a partial look.  He may have excelled in some areas, but there were other areas (such as pride) in which he was obviously lacking, and he neglected to look at these.  Sometimes we can be like the Pharisee in that we have what might be called a “sin list.”  We have certain sins on our mental list, which we are not involved in, and we examine ourselves from this list.  Then we come up with a good report on ourselves.  At the same time, we ignore other sins we may indulge in, which are not on our “list.”  Consequently, like the Pharisees, we come up with a partial, inaccurate view of ourselves.

Which of the two men describes you?