The Prayers of the Pharisee and the Tax Collector

Two Prayers, Two Hearts

Today I thought we would look at Jesus’ parable about the prayers of the Pharisee and the tax collector from the book of Luke. This is the story of two men who went into the temple to pray; one was a Pharisee who was well versed in Scripture, and the other was a tax collector who likely had no formal religious training.

These were two men with two different backgrounds and also, as we shall see, two different hearts.

The Pharisee’s Prayer

This is how the Pharisee prayed:

10 “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 11 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. 12 I fast twice a week; I give tithes of all that I get.’ (Luke 18:10-12 ESV)

This prayer was thinly veiled pride behind a mask of gratitude. He was not truly thanking God, but was trying to show God that he was a good person. He was magnifying himself before God by trying to show God that he was better than others, and then he listed some of the reasons.

He was not giving glory to God for all he had or for what he had accomplished. He was being self-congratulatory. And to top it all off, he pointed to the tax collector as a symbol of disgrace.

And then it was time for the tax collector to pray to God.

The Prayer of the Tax Collector

The tax collector didn’t even feel worthy to approach the altar; he stood in the back and this is how he prayed:

13 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)

This man humbly approached God, ashamed of his sinful nature, and asked God to be merciful to him. This man would not even lift his eyes toward heaven because of the shame he felt. He came to God fully remorseful, and unlike the Pharisee, he admitted he was a sinner.

Which Man Was Justified?

Jewish people of the time would have naturally assumed the Pharisee was the righteous man. They would have thought his position signified the honors that were bestowed on him were a sign of approval from God.

But this is how Jesus concluded this parable:

14 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 18:14 ESV)

The Pharisee came before God feeling he was righteous and justified before God, while the tax collector understood that he, like all of us, had a sinful nature which requires us to repent. Ironically, the tax collector with no formal religious training seems to have had a better grasp on what God expects from us than did the Pharisee with all of his education.

These were two men with two different hearts, and unlike men who judge by appearances, God sees into the heart.

Conclusion

We should be thankful for what God has provided for us, and we should thank him for everything. Everything comes from God and to God goes the glory. But this is not what the Pharisee was doing with his prayer. He was exalting himself, while the tax collector was lifting God up.

When we come before God in prayer we must be contrite in our sins and humble in our hearts. We should be thankful for what he has given us, but not boastful of what we have accomplished because there is not a righteous man on earth who does good and never sins. (Ecclesiastes 7:20 ESV)


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