The Parable of the Tax Collector
Luke 18:9 – He [Jesus] also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt:
Right now, the world seems to be spinning out of control; wherever we turn chaos seems to rule. But there is also good news – God is sovereign over all things and circumstances. Nothing happens without his knowledge. He has never been and will never be surprised or caught off guard by the events that happen on earth. Everything that is happening around you is according to his plan. He will be victorious and we will share in that victory.
Scripture tells us that Jesus offers us peace during the storms of life:
John 14:27 – Peace I leave with you; my peace I give to you. Not as the world gives do I give to you. Let not your hearts be troubled, neither let them be afraid.
If we want to live in the peace that Jesus offers us, we must be genuinely close to him, living in obedience to his commands, and being led by his Spirit. With that in mind, let’s take a look at this parable.
Luke 18:10 – “Two men went up into the temple to pray, one a Pharisee and the other a tax collector.”
PHARISEE: The Pharisees were the most popular class of the Jewish religious leaders. They were known for their strict adherence to the rites/ceremonies of the law and the traditions of the Jewish elders. That wasn’t necessarily a bad thing, however, the law that was designed to draw them close to God became the focus of their all their attention. They would up serving/worshiping the law instead of the one who gave it.
Their strict observance of the law led them to believe that they were more righteous than other people. This in turn led to the false belief that God favored them over all others. They were guilty of boasting in their own righteousness, while openly despising everyone else.
The other main concern of the Pharisees (besides the outward observance of the law) was their public image. Everything they did (praying, giving offerings, etc.) was done publicly for the express purpose of earning the attention and admiration of the Jewish public.
As a whole, Jesus soundly condemned this group for being proud, greedy hypocrites who ignored the important matters of God’s law (righteousness, justice, mercy, compassion, faith) while upholding their own sinful traditions (Matthew 23:1-36).
TAX COLLECTOR: By contrast, the tax collectors (also called publicans) were the most despised group of people in Jewish culture. Tax collectors were Jewish men hired to collect revenue for the Roman empire.
Basically, Rome avoided collecting its own taxes. It accomplished this by auctioning off the right to collect taxes in each province. The person who bought the rights set up their own officially sanctioned collection company. Anything they collected over and above the auction price was pure profit. As you can imagine, this system led to numerous abuses like extortion, fraud, and over-charging.
There was another issue at work too. Remember, the Jews had a very high sense of national identity and honor. They were God’s chosen people and as such, most Jews considered it was unlawful to pay tribute to a pagan nation. In addition, the taxes were a very heavy burden upon the people. Thus, taxation was often considered to be one of the root causes of their continued subjection to the Roman rulers.
For these reasons, the Jews who collected taxes for a living were generally considered traitors and apostates and were deemed unworthy of respect or honor. They were often disowned by their families. In the minds of the Jews, tax collectors and sinners were the worst people in society.
Luke 18:11-12 – “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. I fast twice a week; I give tithes of all that I get.’”
Based on what we know, we should not be surprised at the prayer of the Pharisee.
He ‘stands by himself’. In other words, being full of pride and having a high opinion of his own sanctity, he refused to stand shoulder-to-shoulder with the other sinful Jews. He no doubt got as close to the sanctuary (holy place) as he could, putting as much distance between himself and the tax collector as possible.
He prays out loud, in the hearing of all who were in the temple (the common Jews as well as the priests). He does this because it was important to the Pharisee that everyone hear his prayers, so they would acknowledge his righteousness. Presumably, this would cause the other Jews to think highly of the Pharisee and give him respect.
We can’t help but notice that his prayer glorifies himself, not God. Notice that he gives himself full credit for being holy and righteous. He makes mention of the religious duties he performed, like fasting and tithing. The only sins he mentions are the sins of other men.
Basically, we find the Pharisee was not praying to God at all - he was going through the motions of prayer while congratulating himself on a job so well done that he didn’t need to ask God for pardon, righteousness, guidance or anything else.
Luke 18:13 – “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!’”
Jesus tells his listeners that the prayer of the tax collector was much different.
The publican made no effort to get a place of honor in the courtyard; he stayed as close to the entrance as possible. He didn’t stay there because he was forced to, he stayed there because he was ashamed of his sin and felt himself unworthy to get any closer to the sanctuary (the holy place where God’s presence was found).
He too prayed out loud, but with his head bowed and his eyes either closed or focused on the ground in an attitude of humbleness and deep distress. He was not motivated by vanity, but by the anguish of his soul as he considered his sin.
The tax collector beats his chest as an act of mourning and deep misery. He makes no effort to blame others or justify himself. He readily confesses his guilt. In fact, in the original language, he refers to himself as ‘the’ sinner – the worst sinner of all.
After admitting his guilt, he humbly asks God to ‘be merciful’ or literally to ‘be propitiated’ towards him. This is an unusual word which refers to making reconciliation by blood sacrifice. Under Jewish law this mercy was obtained by the blood sacrifice of an animal. In the Christian era, God’s mercy is obtained through the blood of Christ (Hebrews 2:17).
Luke 18:14 – “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.”
The crowds listening to Jesus would most likely have reached the conclusion that the Pharisee was approved of God and the tax collector was condemned. But they were wrong.
The tax collector left the temple justified by the mercy of God, after acknowledging that he had no righteousness within himself.
The Pharisee left the temple with the same sin he came with, because he trusted in his own righteousness to make him acceptable in God’s sight. In fact, we might say that he wasn’t really seeking justification at all, because he didn’t think he needed it.
CONCLUSION: There are numerous lessons we can learn from this parable, but we are going to limit our focus to two items.
ONE: If you have never given your heart to Christ, or if you have grown cold in your relationship with him, or if you aren’t 100% sure your sins have been covered, you need to humbly come to God and ask his forgiveness RIGHT NOW. Don’t wait – the events unfolding in the world right now point to the soon return of Christ.
Like the publican, you can find peace by being reconciled to God though the blood of Christ. If you genuinely ask God to forgive you, he will. If you are having trouble finding the right words, please use this prayer as a guide:
Dear Jesus, I admit that I am a sinner who has broken your laws and lived in rebellion against you. I do not want to continue this way. Right now, I repent of my mistakes and sins. I’m sorry I broke your laws. I acknowledge that you are the Son of God. I believe that you died on the cross and rose again on the third day. I ask you to forgive me of my sins, cleanse me with your blood, and send Holy Spirit to live within my heart.
TWO: Although the Pharisees have disappeared from history, the spirit of Pharisaism survives and is still present in the church today. The Pharisees were religious without having a close, genuine relationship with Christ.
It’s never been easier to be religious without being close to God. Christians have access to tens of thousands of Christian books, podcasts, blogs, video sermons, radio broadcasts, study groups and opportunities for good works. If you don’t remain close to Christ and full of Holy Spirit, these things can be come vain religious works, just like the works of the Pharisee.
If you are a Christian, I strongly urge you to humble yourself in prayer and ask Holy Spirit to reveal any areas of your life that are full of religion but void of his presence. Do it now, because the peace and victory you need are found in God (Father, Son and Spirit), not within yourself.