The Pharisee And The Publican (Tax-Collector)

(Based on a message preached at First Baptist Church, Chamois, MO; not an exact transcription)

Introduction: Some folks have become concerned about where they’re going when they die. I know of some who have asked, “Am I going to Hell when I die?” Today’s text, a story from Jesus about two people, two prayers, and two pronouncements, answers the question a lot better than I can. Let’s take a look at this passage, found in Luke’s gospel, chapter 18, beginning with verse 9.

Text, Luke 18:9-14, NASV: 9 And He also told this parable to certain ones who trusted in themselves that they were righteous, and viewed others with contempt: 10 “Two men went up into the temple to pray, one a Pharisee and the other a tax-gatherer. 11 The Pharisee stood and was praying thus to himself: ‘God, I thank Thee that I am not like other people: swindlers, unjust, adulterers, or even like this tax-gatherer. 12 I fast twice a week; I pay tithes of all that I get. 13 But the tax-gatherer, standing some distance away, was even unwilling to lift up his eyes to heaven, but was beating his breast, saying, ‘God, be merciful to me, the sinner!’14 I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself shall be humbled, but the one who humbles himself shall be exalted.”

<Opening prayer>

1 Two people

The text, containing the words of Jesus, tells of two men who, for whatever reason, went up to the Temple in Jerusalem to pray. A lot of commentators note that the phrase “went up” means the Temple was on higher ground or at a higher elevation than the rest of Jerusalem.

We also read in a few places that there were hours of prayer, 9 am and 3 pm. I honestly don’t know when that custom, or tradition, or command—whatever it was—began to be practiced but really, anyone can pray at any time and at any location. Aren’t we all glad our Lord sees us right where we are and knows our thoughts?

So, as it turned out, there were two men who were about as different as could be. Jesus even made the distinction: one, a Pharisee and the other, a tax-gatherer (“publican” in the King James Version). Those who heard Jesus speak knew exactly what He was talking about. After all, it was hard to miss the Pharisees and probably just as hard to avoid the tax man! Pharisees had special clothes, and even leather boxes they wore on their foreheads or on their wrists. Those were called “phylacteries” and it seems only Pharisees wore these—at least, there’s no record in the Gospels that anybody else did.

Tax-gatherers may have been anywhere in Israel. One thing we know for certain is that these folks were despised. For one thing, they collected Roman taxes, and it’s anybody’s guess how much they—the Romans—demanded or how often. Then, they were considered outcasts, as mentioned by several commentators. Besides, think of it like this: how many of us have friends who work in the tax collection business?

We know of at least two other tax-gatherers who were named in Scripture. Matthew, also called Levi in Mark’s and Luke’s gospels, was one of these. He worked, shall we say, in Capernaum (Mark 2:1-17). He may have had his “booth” or work station right where nobody could get past him but when Jesus said, “Follow ME!”, Matthew got up and left. He followed Jesus as one of the Twelve Apostles, wrote his Gospel sometime after the Resurrection, and people are still reading Matthew today!

The other “tax man” was Zaccheus, a chief tax-gatherer who lived in Jericho (Luke 19:1-10). He was a short man who climbed a tree to get a better look at Jesus and received a lot more in return! When you get a chance, re-read that story and see what happened. It’s great.

Jesus, though, doesn’t give the name of either man, just that there was a Pharisee, in all his earthly glory, so to speak; and a tax-gatherer, one of the most hated men in Israel. This was the identity: both Jews, but other than that, much was different between them.

Now, these men had come to the Temple to pray. Let’s look at the prayers of each man.

2 Two prayers

--The prayer of the Pharisee

Jesus didn’t give any introductions to either man’s prayers. He simply reported what each man said, starting with the Pharisee. Remember, these men were “the separated ones” and thought they were at the top of the heap, spiritually and religiously speaking. We might get an idea of this, just from the words of his prayer itself!

First, he tells God all of the things he didn’t do or, maybe, wasn’t. Of course it’s good to be honest with God, and to live a moral life, but we don’t need to brag or boast about it! God already knows all about us and what we do (or don’t) and it’s no benefit to try and show God just how good we are. My late father-in-law used to tell his grandchildren, “If you’re good, you don’t have to tell anybody anything about it”. Much truth in that statement!