The parable of the Pharisee and the tax collector is one of the most searching stories Jesus ever told. In Gospel of Luke 18:9–14, two men go up to the temple to pray. Outwardly they are doing the same thing. In reality, their hearts could not be more different, and the outcome of their prayers could not be more different either.
Jesus introduces the parable by explaining exactly who it is aimed at: people “who trusted in themselves that they were righteous, and treated others with contempt.” That warning makes the story immediately uncomfortable, because it exposes a danger that easily appears even in seasoned Christians.
The first man is a Pharisee. In his day, Pharisees were respected for their religious devotion. This man fasts regularly and carefully gives a tenth of all he receives. Standing confidently in the temple, he begins to pray: “God, I thank you that I am not like other men.” He lists the sins he believes he has avoided and even points to the tax collector nearby as a contrast. On the surface it sounds like a prayer, but it is really a celebration of himself. Rather than seeking mercy, he presents his achievements before God.
The second man could hardly be more different. The tax collector belongs to one of the most despised professions in Jewish society. Tax collectors worked for Rome and were often associated with corruption and extortion. Aware of his guilt, he stands far off. He cannot even lift his eyes toward heaven. Instead he beats his chest and pleads, “God, be merciful to me, a sinner.”
There are no excuses in his prayer. He does not compare himself with others. He does not attempt to balance his wrongdoing with good deeds. He simply acknowledges his sin and throws himself on God’s mercy.
Jesus then delivers the surprising conclusion: the tax collector, not the Pharisee, goes home justified before God.
The difference between the two men is not that one has sinned more than the other. The difference is that one knows he is a sinner and the other does not. The Pharisee trusts in his religious performance. The tax collector trusts only in the mercy of God.
That mercy ultimately points to the work of Christ. Forgiveness is not granted because we measure favourably against others or because our good deeds outweigh our failures. It is granted because God himself provides the sacrifice that deals with sin.
The parable therefore leaves every reader with a question: when we come before God, which man do we resemble? Jesus’ final words give the answer we need to hear: “Everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”