‏ Luke 18:9-14

The Pharisee and the Tax Collector

In this parable the Lord again describes new character traits that are appropriate for the kingdom into which those who follow Him will enter. Self-righteousness is anything but a recommendation to enter the kingdom. People who trust themselves to be righteous have no need to pray. Nor do they lose heart and they do not need faith confidence that seeks God’s help in prayer.

The Lord tells this parable in view of those who think of themselves that they stand head and shoulders above others, while also looking down contemptuously on the others. He opposes two people who both go into the temple to pray. They are opposites of each other.

He first describes the Pharisee’s attitude and prayer. In him we recognize both the older son from Luke 15 and the rich man from Luke 16. In the tax collector we recognize both the younger son from Luke 15 and Lazarus from Luke 16. The Pharisee represents the religious world in the most respectable form. The tax collector represents people who have no honor to maintain, but whatever they may have been, now truly repentantly judge themselves and look forward to the mercy of God.

We read from both the Pharisee and the tax collector that they “stand”. However, there is a fine distinction contained in the form of the two verb forms, both of which are translated as ‘stand’. In the Pharisee’s case, it means that he has taken a place as someone automatically does when he addresses a gathering. He stand there. In the case of the tax collector it is the common expression for ‘standing’ in contrast to ‘sitting’.

Then the Lord speaks of the prayer of the Pharisee. He prays “to himself”, which seems to suppose that what he says is not heard by others. When we read his prayer, there is actually no question of praying, of asking anything of God. There is also no question of giving thanks to God for Whom He is. He is so very satisfied with himself that he is only commending himself to God. He thanks God for everything he is not.

Nor is there a confession of sins. There is not even an expression of any need, of anything he would need. He himself is the subject of his thanksgiving. He is not, like the others, violent and depraved, nor is he like the tax collector. When he talks about “this tax collector”, we hear a trace of contempt. To him that man is a despised tax collector because he is conspiring with the enemy.

Finally, he lists at length his own habits. He praises himself for his fasting and his excessive religious accuracy. Not that he makes false claims, not that he excludes God, but that he trusts in these things. They form the ground of his righteousness toward God. He thinks all this makes him a pleasure to God. Other people he doesn’t like. This is because he has never seen his own sins as God sees them. This Pharisee is a ‘believer’, but as someone who believes in himself tremendously.

How totally different are the attitude and prayer of the tax collector. The tax collector is standing some distance away. He feels like the leprous men of whom this also is said (Lk 17:12). He acknowledges his unworthiness to come near to God. He does not even dare to see God in the eyes, but stands with his head bent and beats his breast as a sign of deep remorse. He stands as a supplicant who begs God for mercy.

By calling himself “the sinner” he says as it were that he is the only sinner (cf. 1Tim 1:15). He does not generally say that he is ‘a’ sinner, as if he is one of many and wants to hide a bit in the crowd. He sees only himself and his own unworthiness and sinfulness in God’s eye.

At the same time he begs God for mercy. He does so without covering up anything of his sins. A person only appeals to grace if he is convinced that he does not deserve anything. In the word “merciful” used by the tax collector, the question of reconciliation is contained. There is no mercy with God without reconciliation.

The Lord justifies the tax collector because he has taken the right place toward God and he has given God the right place. The tax collector becomes justified because he has become a penitent. Justified means justice done, what meets justice. God declares that the tax collector has done justice through his confession as a sinner and as a result God declares the tax collector free from his sins.

In the letter to the Romans, Paul deals with the doctrine of the righteousness of God. There it becomes clear that the righteousness of God, that is being declared righteous by God, means that God declares of someone that he has never sinned. It is not an acquittal for example because the accusation is unfounded or because of lack of evidence, but He really declares him righteous. The righteous basis for this is that there is Another Who says that He has committed these sins and has also undergone the judgment for them.

Through this dealing of God based on His righteousness, the tax collector is truly free from the burden of his sins. This is the part of everyone who sincerely, like the tax collector, has confessed his sins and in faith sees the work of Christ as also accomplished for him and fully accepted by God.

The tax collector has humiliated himself and is thereby exalted at the heart of God. The Pharisee, “the other”, goes home very self-satisfied, but with an increase of his debt. He has exalted himself and will be humbled when he stands before the great white throne on which the Judge, the Lord Jesus, is sitting.

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