Summary: This passage records two prayers, in which are shown two kinds of hearts, whose contrast is not only seen in the way they make their requests, but also in the way they approach God. Some people trust in themselves; others trust in God.

This evening’s sermon is entitled “Two Revealing Prayers,” and it’s taken from what is commonly called “The Parable of the Pharisee and the Tax Collector.” Darrell Bock, in The NIV Application Commentary, says, “This parable is really the parable of the two prayers. In those prayers appear two kinds of hearts, whose contrast is not only seen in the way they make their requests, but also in the way they approach God.”(1) This evening we are going to look at two separate prayers offered up to God, and discuss how they reveal the heart of the individuals who offered them.

Those Who Trust in Themselves (v. 9)

9 Also He spoke this parable to some who trusted in themselves that they were righteous, and despised others.

It’s important to note how verse 9 says that Jesus spoke the following parable to those who trusted in themselves as being justified, rather than trusting in God to make them righteous. The Bible is very clear on the fact that we can’t be delivered or gain salvation by trusting in ourselves. I am going to share some verses to emphasize this truth later on in the message. Now, when I speak of salvation, this not only includes rescue from the flames of hell, but salvation in all areas of life. Only in God and His Son, Jesus Christ, should we place our trust, for only the Lord is mighty to save!

Psalm 20:7-9 says, “Some trust in chariots and some in horses, but we trust in the name of the Lord our God. They are brought to their knees and fall, but we rise up and stand firm. O Lord, save [us]” (NIV). In the face of battle, the enemies of Israel trusted in their own chariots, horses and military strength for deliverance, and they were destroyed. The Israelites, on the other hand, trusted in God for their salvation, and they cried out, “Oh Lord, save!” Luke 18:9 prepares our hearts to hear and receive the message contained in the following parable, which teaches us that salvation is only found in the Lord and His Son, Jesus Christ.

Focusing On God or On Men? (vv. 10-13)

10 “Two men went up to the temple to pray, one a Pharisee and the other a tax collector. 11 The Pharisee stood and prayed thus with himself, ‘God, I thank You that I am not like other men – extortioners, unjust, adulterers, or even as this tax collector. 12 I fast twice a week; I give tithes of all that I possess.’ 13 And the tax collector, standing afar off, would not so much as raise his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me a sinner’!”

In these verses we see the offering of two prayers – one by a Pharisee, and another by a tax collector. What each man said in his prayer portrays an accurate description of himself concerning how he was viewed by society. Look at the Pharisee, for example.

He was completely sincere in his service to God. He fasted and prayed and sacrificed so that he might know God and God’s will. He was a highly respected man, who must not be caricatured: not a simple hypocrite. He believed in the tradition and he practiced it . . . In fact, two things must be noticed about his prayer: 1.) It was a prayer of thanks to God. He attributed his life to God and to God’s power and mercy. 2.) He told the truth. He was not [an extortioner, unjust, or an adulterer].(2)

However, this parable is trying to portray that the Pharisee was unrighteous in some sense. He wasn’t lying concerning what he said about himself. Could it be that he sinned through pride and arrogance? There is actually something deeper at the heart of the matter, which we are going to see in a moment. So, now let’s look at the tax collector.

He made his money by [taxing] his own people. His countrymen considered him a traitor and a thief. He collaborated with the enemy for his own material gain. His top priority was money. He was probably a rather tough person who thought all was fair in business. Business is business after all. In all likelihood, his friends were [dishonest]. He had built a life on disregarding his religion and its traditions.(3)

Both the Pharisee and the tax collector are portrayed for who they were. The prayer of the one who appeared to be righteous, or the Pharisee, was apparently not accepted. The tax collector, on the other hand, was obviously a sinner and yet his prayer was apparently received. I mean, this is the general impression we get when Jesus tells this parable; that one prayer was received, and the other wasn’t. So, why was the tax collector’s prayer accepted over the Pharisee’s petition? The answer can be found in the condition of their heart portrayed by their attitude.

So, where were their hearts focused? Notice that when the Pharisee was praying to God that he looked to the man nearest to him, which was the tax collector; and he “eyed” him in comparison. He also boasted in his prayer, not only to God, but also for others around him to hear as he declared himself to be righteous.

Commentator Brian Dodd sheds some light on the problem here. In commenting on how the Pharisee prayed for all around him to hear, Dodd says, “It is difficult to have two conversations at the same time. If we pray when other people are around, we are likely to engage them and thus become distracted from God.”(4) The Pharisee in this parable was distracted by both the tax collector, and the others whom he wished to impress.

When the Pharisee was speaking to impress others he mentioned how he fasted often (v. 12). In reference to fasting, the New Bible Dictionary says, “Jesus assumed that His hearers would fast, but taught them when they did so to face Godward, not manward.”(5) For instance, in Matthew 6:17-18 Jesus said, “But you, when you fast, anoint your head and wash your face, so that you do not appear to men to be fasting, but to your Father who is in the secret place; and your Father who sees in secret will reward you openly.” The Pharisee here wanted to appear to other men as being one who fasted, and to appear as religious and holy.

As Dodd said, when others are around, a person tends to focus on an individual who is near rather than on God. The Pharisee looked manward instead of Godward. This was his sin. He appeared as holy and righteous, but the focus of his heart was on men instead of on God. God is a jealous God, who desires all honor and glory directed toward Him. Focus on anyone or anything other than the Lord is considered idolatry. If we claim to worship God, then we must give Him our undivided attention when we worship and pray. This verse reveals that the Pharisee did not have a proper understanding about a relationship with the Lord.

Now look at the tax collector. We see that he refused to raise his eyes toward heaven to look up at God because he realized that he was unworthy. Verse 11 reveals that the Pharisee, on the other hand, stood up when he prayed, and probably looked heavenward. The Pharisee also looked around at the people nearest to him, while the tax collector was so focused on God that nothing distracted him from his intense prayer. He neither looked toward the Pharisee nor upward toward heaven. With his head bowed and his eyes closed he was in deep, undistracted meditation. The tax collector was actually very sincere, while the Pharisee was not all that sincere.

So, how else do we know that the tax collector had a more sincere heart, while the Pharisee didn’t? Let’s start with the Pharisee. The Pharisee did indeed tell the truth about himself and all the good things that he had done; but he tried to force that truth on God, as if the Lord didn’t already know. He wanted to remind God of his goodness in order to persuade the Lord into providing him with many blessings. If the Pharisee really understood God, then he would have known that the Lord already knew his deeds.

When the tax collector spoke to God, then he – like the Pharisee – admitted the truth, or confessed all the facts about himself. His truth was much different than that of the Pharisee, for he confessed that he was a sinner; however, he did not try to force it on God. He didn’t come right out and say, “God, look at me; I’m a sinner! You should be pleased that I am humble enough to admit it!” No, he was aware of how the Lord knew his sinful state, and he simply asked God’s forgiveness for being a sinner, saying “God, be merciful to me a sinner” (v. 13).

Now, let’s look at the major difference between the two confessions. Both the Pharisee and the tax collector admitted the truth about each one’s lifestyle. The Pharisee performed religious works, while the tax collector practiced unrighteous deeds. When the tax collector stated that he was a sinner he was correct; but not just because he did evil deeds, but because he realized that all people are sinful by nature.

The Pharisee failed to admit his sin. He actually believed that he was sinless because of his righteous deeds. The Pharisee should have had a confession similar to the tax collector if he truly knew God and understood Him. He should have said something like, “God, be merciful to me a man of great religious works and a sinner.” He may have followed every precept of the law, but he was still unrighteous. He needed to insert into his prayer that confession of being a sinner; and he needed to ask for the Lord’s forgiveness in order for his sins to be atoned for and erased.

The Humble Shall Be Exalted (v. 14)

14 “I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself will be humbled, and he who humbles himself will be exalted.”

Verse 14 shows how the tax collector went to his house justified, while the Pharisee did not. The tax collector asked for the forgiveness of his sins, while the Pharisee failed to. In fact, the Pharisee wouldn’t even admit that he was a sinner. To apply this; there are those of us today who do great things for the Lord, but we need to be humble before Him at all times. We should never expect God to bless us; or let alone, grant us entrance into the kingdom of heaven based on our merit. If we were judged on our works, then none of us would make it there anyway!

When in the presence of Almighty God we need to acknowledge that we are sinners. Romans 3:23 says, “For all have sinned and fall short of the glory of God.” We also need to humble ourselves before the Lord and realize that we can’t earn His favor through good works or righteous deeds. Ephesians 2:8-9 says, “For by grace you have been saved through faith, and that not of yourselves; it is the gift of God, not of works, lest anyone should boast.”

Time of Reflection

This parable shares how we should never trust in ourselves for salvation, but that we should trust in Jesus Christ. We should dedicate our lives to God by accepting His Son, Jesus, as our personal Savior and Lord, and by giving Him our entire attention and devotion, just as the tax collector did.

Acts 4:12 declares, “Nor is there salvation in any other, for there is no other name under heaven given among men by which we must be saved.” Salvation is obtained only by trusting in Jesus Christ as your Savior and Lord. It can’t be acquired through righteous works, or by any other god or religion. In John 14:6, Jesus stated, “I am the way, the truth, and the life. No one comes to the Father except through Me.” I wish to encourage you to receive Jesus as your Savior, if you have never before done so, and trust in His all-sufficient work of atonement on the cross.

NOTES

(1) Darrell C. Bock, “Luke,” The NIV Application Commentary (Grand Rapids: Zondervan, 1996), 460-461.

(2) Ed Allen, Effective Living in a Busy World, a sermon preached September 26, 1999 at Gateway Community Church. Taken from the Internet July 1999 at http://www.gatewaychurch.org/sermon/ 19990926ELhumility.html.

(3) Ibid.

(4) Brian J. Dodd, Praying Jesus’ Way (Downers Grove: InterVarsity, 1997), 22.

(5) “Fasting,” The New Bible Dictionary, (Wheaton, Illinois: Tyndale House Publishers, Inc.) 1962.