Series Introduction: 

During our sermon series on the parables of Jesus, we have covered various themes that are central to the Christian faith. We have learned about stewardship, mercy, generosity, gospel urgency, and persistence in faith. Today, we will conclude our series with the Parable of the Pharisee and the Tax Collector. This parable emphasizes the importance of humility and how a humble and repentant heart can be transformed by the love of God.

Scripture Reading: 

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 18:9-14

Opening Prayer: 

Heavenly Father, as we gather today to delve into Your Word and the parable of the Pharisee and the Tax Collector, we ask for Your guidance. Open our hearts and minds to receive the message You have for us. Help us to approach Your Word with humility, letting Your Holy Spirit search our hearts, revealing any self-righteousness or contempt we might harbor. Lead us to genuine repentance and a deeper understanding of Your grace. In Jesus' name, we pray. Amen.

Introduction:

This morning’s passage begins by reminding us that Jesus "told this parable to some who trusted in themselves that they were righteous, and treated others with contempt" ( Luke 18:9). In light of this truth, I want to offer a challenge to you this morning before we get too far into our sermon. Sometimes, when we read and preach familiar parables like this one, we preemptively place ourselves in the parable before we allow the Holy Spirit to search our hearts. 

My challenge for you this morning is not to assume you know where you fit into this parable. Try not to think, "I hope so-and-so is listening" or "so-and-so needs to hear this message." Instead, my challenge this morning is to listen to this parable for yourself and not for anyone else. If we find ourselves drifting into that thinking, repent and pray that God would give us ears to hear so that we do not accidentally become the pharisee looking down on others. 

The Pharisee's Prayer

Let's begin by examining the Pharisee, who was full of pride and looked down on others. He prayed to God using words that praised only himself while tearing down those around him to elevate himself. His prayer demonstrated the dangers of leading a religious life without genuine humility and repentance, which, as we read, is unacceptable to God.

We read in Luke 18:11 that the Pharisee stood alone in the temple, far away from everyone else. This man thought he was better than everyone and looked down on those he thought were lesser. In his prayer, he didn't thank God for His kindness or mercy. Instead, he praised himself and said he wasn't like other men. He called other people extortioners, unjust, adulterers, and tax collectors, making himself a virtuous person by comparison. This Pharisee was ignoring the clear warning of scripture: 

 "Pride goes before destruction, and a haughty spirit before a fall" (Proverbs 16:18, ESV).

Please hear this warning. We live in a hyperconnected age with the internet, social media, and twenty-four-hour news coverage on almost any subject. Most of it is negative and critical in nature, and while criticism is not always unwarranted, we need to step back and realize what this is doing to us. We are constantly fed information and opinions in which we are placed in the position of the good, righteous, sensible, and smart person, and the others (whomever they might be) are put in a position of being the bad, wicked, foolish, and stupid people. We are always told to be looking down our noses at someone or something. This atmosphere that fills our minds constantly is not a good place to nurture a spirit of humility. 

When we observe the world around us with all its chaos, immorality, evilness, and corruption, most of us will have one of two responses. A person with a humble heart will feel compassion or pity towards those who are trapped in a cycle of sin, wrongdoing, and wrong thinking. They will want to extend a helping hand. Jesus had a clear understanding of the sins committed by others, yet he always showed compassion towards them.

"When he saw the crowds, he had compassion for them, because they were harassed and helpless, like sheep without a shepherd." (Matthew 9:36, ESV).

On the other hand, a prideful heart breeds contempt, not compassion. Such individuals look down upon those who struggle with sin, considering them as miserable wretches deserving of their contempt. They view themselves as superior and lack the empathy to relate to those who are undergoing difficult times. This is the heart of the Pharisee, as revealed in his prayer. 

Now, let's be honest in our assessment of the Pharisee. He did some good things, like fasting twice a week and giving the temple a tenth of his income. On the surface, which is how we judge most people, he was a good man. However, his heart was not right with God. Unfortunately, this kind of religious life is a snare many fall into. It is so tempting to make faith a list of things to do instead of a way to draw near to God. We like a list of dos and don'ts by which we can evaluate ourselves, but that's not the most important way to assess our relationship with God. 

Imagine if I treated my relationship with my wife the same way that this Pharisee treated his relationship with God. Imagine if I saw my marriage as a list of things I do rather than a relationship built on love. That would be like thinking that because I took out the trash on time and folded the laundry from the dryer, that makes me a good husband, regardless of where my heart is. We call this legalism, thinking that actions are all that matter. At the same time, believing that nothing I did mattered if my heart was in the right place would also be wrong. We call that antinomianism. Imagine if I never took out the trash or helped around the home, but I told my wife I loved her and that I “love you in my heart.” She would rightly tell me that love has to be more than a feeling. Love motivates us to act. 

The Pharisee was right in his actions, but his heart was not in line with God, so his religious practices didn't bring him closer to God. He was one of the many whom Jesus lamented over when he declared:

 "This people honors me with their lips, but their heart is far from me" (Matthew 15:8, ESV).

The Pharisee's prayer showed that he lacked true humility and repentance. The Pharisee didn't ask for mercy or forgiveness or realize how much he needed God's help. His prayer showed that he was satisfied with himself but was far from God's heart. 

The Pharisee in our parable calls us to ponder if we are truly humble and sincere in our religious practices or if we are only going through the motions to make ourselves look good. We should question whether we use our religion to make ourselves feel superior instead of using it to bring us closer to God. When we look at those who are far from God, do we feel superior to them, or do we feel pity for them and a desire to bring them closer to God? 

The Tax Collector's Prayer

In contrast with the proud Pharisee, the Tax Collector represents genuine repentance and humility before God. In Luke 18:13 we read, 

"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!'" (Luke 18:13, ESV). 

Standing "far off" and not daring to lift his eyes to heaven, his physical posture reflects an inner state of shame and unworthiness stemming from an awareness of his sinfulness. The act of beating his breast signifies deep sorrow and remorse, a genuine expression of repentance often seen in Scripture as a symbol of contrition and humility. This shame is not a destructive force but a painful yet necessary step toward true repentance and restoration. We live in an anti-shame age, and while no person should remain in shame forever, the broader biblical perspective on shame and repentance intertwine to form a picture of redemption and grace.

Sometimes, I wonder if modern man has lost the capacity for godly sorrow. Repentance may be the act that runs most directly against prevailing modern assumptions – the progress of history, the essential goodness of humanity, and social determinism. Taking personal responsibility for sin is at the heart of biblical repentance. Sin is not caused by parents, teachers, heredity, physiological temperament, or astrology. The people in Washington did not cause you to sin, nor did your friends, family, co-workers, or neighbors. You and I sin by freely choosing to think, act, and speak sinfully. Modernity has not lost the capacity for godly sorrow, but the assumptions of modernity have made it ever more challenging. 

The Tax Collector's shame is a visceral expression of his guilt for sin, much like when the prophet Ezra confesses the sins of Israel with a profound sense of shame. 

"O my God, I am ashamed and blush to lift my face to you, my God, for our iniquities have risen higher than our heads, and our guilt has mounted up to the heavens." (Ezra 9:6, ESV). 

This shame arises from a keen awareness of one's transgressions against God's law and holiness. The Tax Collector, standing far off, not daring to lift his eyes to heaven and beating his breast, embodies this deep-seated shame, acknowledging his guilt and utter unworthiness before God. 

Not all shame is bad shame. Sometimes, we are too quick to comfort people and tell them, “You shouldn’t feel bad,” when the truth is that none of us grieve our sins as deeply as we ought. Your sins made it necessary for the Son of God to bleed and die. If anything, shouldn’t that cause us to feel the sting of shame and remorse? I am not saying we stay in our shame and grief forever, but don’t therapize away the godly sting of sin. 

Now, it is crucial to realize that the shame experienced by the Tax Collector was not a dead end. His shame and grief for sin were gateways to repentance and transformation. This was a godly sorrow, a deep shame for sin, which led to genuine repentance and salvation. 

"As it is, I rejoice, not because you were grieved, but because you were grieved into repenting. For you felt a godly grief, so that you suffered no loss through us. For godly grief produces a repentance that leads to salvation without regret, whereas worldly grief produces death. For see what earnestness this godly grief has produced in you, but also what eagerness to clear yourselves, what indignation, what fear, what longing, what zeal, what punishment! At every point you have proved yourselves innocent in the matter." (2 Corinthians 7:9–11, ESV). 

The Tax Collector's prayer, "God, be merciful to me, a sinner!" is the fruit of his shame, a humble plea for mercy that signifies a turning away from sin and a turning toward God's grace and forgiveness. The Tax Collector's shame and plea for mercy find their ultimate resolution in the person and work of Jesus Christ, "who for the joy that was set before him endured the cross, despising the shame, and is seated at the right hand of the throne of God" (Hebrews 12:2, ESV). Christ's willingness to bear the ultimate shame and punishment for sin provides the foundation for the Tax Collector's justification and redemption, as well as our own.

His plea, "God, be merciful to me, a sinner!" is a sincere and humble recognition of his sinfulness and need for divine mercy and forgiveness. We have to be able to pray like this Tax Collector, "God, be merciful to me, a sinner!" This prayer reflects a biblical understanding of repentance, acknowledging one's sinfulness, understanding God's holiness, and recognizing the need for divine mercy and forgiveness. As the Psalmist wrote:

 "The sacrifices of God are a broken spirit; a broken and contrite heart, O God, you will not despise" (Psalm 51:17, ESV).

The humility and recognition of his need for God's grace makes the Tax Collector righteous in Jesus' eyes, as highlighted at the parable’s end. This humility is not a mere outward display but a genuine expression of his spiritual awareness, starkly contrasting with the Pharisee's self-exaltation. The Tax Collector doesn't compare himself to others, make excuses for his behavior, or rely on his deeds to justify himself. Instead, he acknowledges his unworthiness and entirely depends on the mercy of God, embodying the spirit of the prophet Isaiah, who declared: 

"But this is the one to whom I will look: he who is humble and contrite in spirit and trembles at my word" (Isaiah 66:2, ESV). 

The Tax Collector's example provides a powerful lesson on the nature of true repentance and the character of God's grace. It challenges each of us to recognize our sinfulness and to rely on God's mercy rather than our religious rituals, moral superiority, or social status. We are called to approach God with genuine humility, acknowledge our need for His grace, and take comfort in the assurance that our heartfelt prayers of repentance will be heard. As the Apostle John reminds us all: 

"If we confess our sins, he is faithful and just to forgive us our sins and to cleanse us from all unrighteousness" (1 John 1:9, ESV). 

God's Response to Humility and Repentance

I cannot overstate the fact that humans are sinful and cannot achieve righteousness on their own. Because of our disobedience, humanity stands guilty before God's perfect standards of righteousness and justice. The Scriptures emphasize that all humans are guilty. 

"For all have sinned and fall short of the glory of God." (Romans 3:23, ESV). 

The law of God reflects God's standards for righteousness. While the law shows us our shortcomings and sins, the law of God does not make anyone righteous, as the Pharisees mistakenly thought. Imagine a criminal in the courtroom thinking they will not face the consequences for their actions because they kept most of the law, and you can see how ridiculous this thought is. If a criminal were on trial for armed robbery and tried to argue that they were a good person most of the time or that they never committed a big crime like murder, we would not expect that a good judge would just overlook the crimes he did commit. Why then do we think that God, the perfect judge, will overlook the sins we committed simply because we obeyed the law more than others?

"For by works of the law no human being will be justified in his sight, since through the law comes knowledge of sin." (Romans 3:20, ESV).

"Yet we know that a person is not justified by works of the law but through faith in Jesus Christ, so we also have believed in Christ Jesus, in order to be justified by faith in Christ and not by works of the law, because by works of the law no one will be justified." (Galatians 2:16, ESV).

We need to be justified apart from the law. Thankfully, because Christ took on the debt of sin we owed, we can receive salvation and grace by placing our trust in him. This is the good news of the gospel, and it is why the Apostle Paul could write with confidence: 

"For by grace you have been saved through faith. And this is not your own doing; it is the gift of God, not a result of works, so that no one may boast" (Ephesians 2:8-9, ESV).

The Tax Collector's story shows us that the power of divine grace can transform us; this means that salvation and righteousness are gifts from God, given not because of anything we've done but because of His great mercy. The Tax Collector's experience confirms what the Bible tells us: that we are saved by grace through faith and that no amount of effort on our part can earn it. The parable reminds us to be humble and to rely on God's mercy rather than thinking we're better than others. We must recognize our need for God's forgiveness, trust in His grace, and come to Him with a repentant and humble heart, knowing that we are unworthy but that He offers us boundless mercy through Jesus Christ.

Conclusion:

 As we conclude our sermon, let us reflect on its message of true humility and repentance. The Pharisee was confident in his own righteousness and prayed, thanking God that he was not like other people, including the tax collector. He lists his religious deeds as evidence of his supposed moral superiority. However, in doing so, he misunderstands the nature of justification and the essence of the gospel. His heart was filled with self-righteousness and pride, and he failed to see his spiritual poverty and his need for divine mercy. He fails to recognize that works do not earn eternal life but is a gift to be received with a humble and contrite heart that acknowledges its need for God's grace. 

If we find traces of the Pharisee in our hearts this morning, know it is not too late to repent. Salvation and freedom from the works-based false gospel that will never satisfy you are available at the feet of Jesus. I encourage you to place your trust in him and discover the new life he offers you today. 

In contrast to the Pharisee, the Tax Collector recognized his helplessness and desperation. He cried out to Jesus, "'God, be merciful to me, a sinner!'" His plea is not based on his own merit but on his recognition of Jesus as the source of mercy and healing. He models the posture and heart of repentance necessary to receive God's grace: recognizing one's spiritual bankruptcy and a desperate dependence on God's mercy.

If we find ourselves in the place of the Tax Collector this morning, then I have good news for you. It is not our good works, moral achievements, or religious observances that save us, but faith in Jesus Christ, who offers his perfect righteousness in exchange for our sinfulness. Are you prepared to receive his grace this morning?

Closing Prayer:

Gracious God, we thank You for the lessons You've taught us today through the parable of the Pharisee and the Tax Collector. Thank You for reminding us of the value of humility and the dangers of self-righteousness. Lord, as we leave this place, help us not just to be hearers of Your Word but doers as well. Guide us to live lives marked by genuine repentance, humility, and a deep dependence on Your mercy and grace. May our lives reflect the love and grace we've received from You. In Jesus' name, we pray. Amen.