For January 7
The parable of the Pharisee and the tax collector teaches that God justifies the humble who plead for mercy, not the proud who trust their own righteousness. A respected Pharisee lists his virtues in prayer; a despised tax collector simply cries, “God, be merciful to me, a sinner!” (Luke 18:13, ESV). Jesus says the tax collector went home justified (Luke 18:14). See also our Pharisee and tax collector devotional.
Key Takeaways
- Luke tells us the audience up front: people who were sure of their own righteousness and looked down on everyone else (Luke 18:9).
- The Pharisee’s prayer was really a speech about himself.
- The tax collector brought nothing but his need, and that was enough.
- Justified means declared righteous by God, a gift received by faith, not earned.
- Those who lift themselves up will be humbled, and those who humble themselves will be lifted up (Luke 18:14).
The Setting
Luke places this story right after the parable of the persistent widow (Luke 18:1-8; see also our devotional on persistent prayer). Both are about prayer: the first about persistence, this one about the attitude of the heart. Unusually, Luke states the purpose before the story begins. Jesus told it to people who were confident in their own righteousness and looked down on others (Luke 18:9). Those two things go together. When we trust our own goodness, we almost always look down on someone else.
Who Were the Pharisees and Tax Collectors?
To Jesus’ first hearers, the cast would have been surprising.
Pharisees were devout, respected teachers who took God’s law seriously. They prayed, fasted, and tithed carefully. Ordinary people looked up to them as models of godliness.
Tax collectors were Jews who collected taxes for Rome and often overcharged to enrich themselves. They were seen as traitors and cheats, and lumped together with sinners.
Anyone listening would have assumed the Pharisee was the one God accepted. Jesus turns that assumption upside down.
Reading the Parable
The Pharisee’s prayer (verses 11-12)
The Pharisee stood by himself and thanked God that he wasn’t like other people: swindlers, evildoers, adulterers, or even this tax collector (Luke 18:11). He goes on to mention that he fasts twice a week and tithes everything he gets.
On the surface, he’s thanking God. But listen closely: he uses I over and over. He asks God for nothing. He compares himself to the worst people he can think of and finds himself doing well. His fasting and tithing went beyond what the law required. The problem wasn’t his practices; it was his trust. He was standing on his own record.
The tax collector’s prayer (verse 13)
The tax collector stood at a distance, wouldn’t even look up to heaven, and beat his chest, praying, “God, be merciful to me, a sinner!” (Luke 18:13, ESV). Every detail shows humility: his distance, his lowered eyes, his breast-beating, an expression of grief. He makes no excuses and offers no list. He knows he has nothing to bring except his sin and his need. The word he uses for “be merciful” is connected to the atoning sacrifice, as if he is asking God to deal with his sin the way only God can.
Jesus’ verdict (verse 14)
Jesus declares that this man, not the other, went home justified before God (Luke 18:14). It would have shocked the crowd. The sinner was accepted; the religious man wasn’t. Then comes the principle: those who lift themselves up will be humbled, and those who lower themselves will be lifted up.
What the Parable Means
We’re justified by grace, not performance
Justified means declared righteous before God. The tax collector didn’t earn it; he received it by asking for mercy. This is the heart of the gospel. Paul writes that we are justified freely by God’s grace through the redemption Christ Jesus accomplished (Romans 3:24). The cross is God’s answer to the tax collector’s prayer.
Self-righteousness blocks grace
The Pharisee went home unchanged because he didn’t think he needed anything. Pride is dangerous precisely because it feels like goodness. Jesus said he came to call sinners, not the righteous (Mark 2:17), meaning those who know they’re sick are the ones who seek the doctor.
Comparison is a trap
The Pharisee measured himself against the tax collector. That’s always the easy way to feel good. But God doesn’t grade on a curve. His standard is his own holiness, and by it, all of us need mercy (Romans 3:23).
Humility is the doorway
The way into God’s kingdom is low. This is the narrow gate: not our record, but Christ’s mercy received with empty hands. It’s also how we keep walking with God. God resists the proud and shows favor to the humble (James 4:6).
The Twist We Can Miss
It’s easy to finish this parable thanking God that we’re not like that Pharisee. The moment we do, we’ve become him. The story isn’t an invitation to look down on Pharisees. It’s a mirror. Every Christian can slip into trusting their spiritual track record. The cure is to return, again and again, to the tax collector’s prayer.
Applying the Parable
- Pray honestly. Bring God your real sin and need, not your résumé.
- Stop comparing. Notice when you feel better than someone; that’s a signal to pray for humility.
- Rest in Christ’s righteousness. Your standing with God rests on what Jesus did, not on your last good week.
- Treat others with grace. People who know they’ve received mercy become merciful.
For more stories of grace to the outsider, see our Parables of Jesus guide and the Prodigal Son, where the older brother plays the Pharisee’s part.
Questions for Reflection
- Why do you think Luke told us the parable’s purpose before the story?
- Whom are you tempted to compare yourself to?
- What would it look like to pray the tax collector’s prayer today?
- How does being justified by grace change the way you treat others?
Frequently Asked Questions
What is the main point of the parable of the Pharisee and the tax collector?
God accepts those who humbly ask for mercy, not people who rely on their own goodness. The tax collector begged God for mercy as a sinner and went home justified (Luke 18:13-14).
What was wrong with the Pharisee’s prayer?
He trusted in himself and looked down on others (Luke 18:9). His prayer listed his virtues, compared him favorably to sinners, and asked God for nothing. He didn’t see his need for mercy.
What does “justified” mean in Luke 18:14?
To be justified is to be declared righteous by God. The tax collector received this not by his works but by humbly asking for mercy. It anticipates the gospel truth that we are justified freely by God’s grace (Romans 3:24).
Why were tax collectors hated in Jesus’ day?
They collected taxes for the occupying Romans and often took extra for themselves. Many Jews saw them as traitors and thieves. That’s why Jesus’ verdict in their favor was so shocking.
How can I avoid becoming like the Pharisee?
Keep returning to your need for grace. Stop measuring yourself against others, confess your sin honestly, and trust Christ’s righteousness rather than your own. God resists the proud and shows favor to the humble (James 4:6).
A Prayer
God, be kind to me, sinner that I am. I have nothing to offer you but my need. Thank you for justifying me through Jesus. Root out my pride, stop my comparing, and keep me humble before you and gracious toward others. Amen.
Related: Pharisee and Tax Collector Devotional
Related: Parable of the Persistent Widow Meaning (Bible study)
Related: Zacchaeus Bible Study (Bible study)
Related: read: Prodigal Son Devotional
Related: read: Devotional on Pride
Scripture quotations are from the ESV® Bible (The Holy Bible, English Standard Version®), © 2001 by Crossway. Used by permission. All rights reserved.