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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.

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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.

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