Parable of the Pharisee & the Tax Collector By Jeremy Anderson

Luke sets the scene with a targeted audience, those convinced they are righteous and therefore free to hold others in contempt. Jesus answers the old question that Bildad asked in Job, how can a man be right before God, by telling a story. Two men go up to the temple. Two prayers rise. Two approaches to God come into focus. The Pharisee comes standing by himself with a resume. The tax collector comes standing far off with a plea.

The Pharisee’s confidence sits in himself. He thanks God that he is not like other men, and then itemizes his merits. He fasts twice a week. He tithes on everything. The posture exposes the heart. Self righteousness breeds contempt. It reduces neighbors to the worthless. It assumes that checked boxes can leverage God. It breeds entitlement, God, now do your part. Paul’s testimony undercuts this. Philippians 3 counts credentials as loss. Second Corinthians 5 announces a righteousness not one’s own. The problem is not the items on the list. The problem is that there is a list.

The tax collector’s nearness to God looks like distance. He stands far off, eyes down, beating his chest. He knows his spiritual poverty. He does not bargain with potential or promise a better tomorrow. He gives God no explanation and no plan. He simply prays, God, be merciful to me, a sinner. The prayer brings nothing but need and lays all hope on divine compassion. Jesus draws the line sharp. One man goes home justified, and it is not the man with the impressive resume. It is the beggar who asked for mercy. Justification rests on God’s mercy, not on human merits. Everyone who exalts himself will be humbled. The one who humbles himself will be exalted.

Christ makes this possible. He who knew no sin was made sin, so that the sinner might become the righteousness of God. The exchange is not God moving a sinner to zero and handing back the keys. Christ’s righteousness clothes the unworthy completely. So when the final question is asked, the acceptable answer does not start with because I. It starts with because you. You sent your Son. You bore the wrath. You gave the righteousness. As Luther scrawled, we are beggars. This is true. At the Table, the church remembers this mercy, examines the heart for hidden resumes and quiet contempt, and tastes again the body broken and the blood poured out that cleanses and receives.

Key Takeaways

• 1. Self righteousness breeds contempt Self confidence in moral performance does not simply inflate pride. It empties love. It turns neighbors into metrics and turns ministry into comparison. Where Jesus nurtures compassion, self righteousness quietly decides, you are nothing, so I am fine. [08:45]
• 2. The problem is the resume God is not impressed with spiritual itemizing. Fasting and tithing are good, but weaponized as leverage they become filthy rags. The error is not the good work, it is trusting the work to open the door that only mercy opens. [19:19]
• 3. Mercy, not merit, justifies sinners The tax collector’s short prayer carries the core of saving faith. He brings no excuses, vows, or potential, only guilt and need. Jesus declares that this man, and not the accomplished one, goes home right with God. [31:24]
• 4. Christ gives the righteousness required At the cross, sin is taken and righteousness is given. God does not reset to neutral but clothes the unworthy with Christ’s own standing. Therefore the final answer must be because you, never because I. [37:10]

Youtube Chapters

• [00:00] - Welcome
• [00:28] - Why should God let you in
• [03:09] - Turning to Luke 18:9-14
• [03:55] - Aimed at the self assured righteous
• [08:45] - Contempt as fruit of self righteousness
• [11:18] - Two men go to pray
• [13:05] - The Pharisee’s prayer and resume
• [18:42] - The problem is bringing a resume
• [23:45] - Two approaches emerge mercy or merits
• [24:59] - Far off eyes down breast beating
• [29:59] - Mercy alone not potential or vows
• [31:24] - Justified by mercy not merits
• [37:10] - Christ’s righteousness given in exchange
• [41:11] - The right answer begins because you
• [43:18] - Coming to the Table in humility

1. What specific actions and attitudes does Jesus contrast between the Pharisee and the tax collector in their prayers?
2. How does the Pharisee’s prayer reveal his view of himself compared to others (Luke 18:11)? [13:05]
3. What does Jesus mean when He says the tax collector “went down to his house justified” (Luke 18:14)?
4. In Philippians 3:4-8, Paul lists his religious credentials but calls them “loss.” How does this connect to the Pharisee’s approach? [08:17]

1. Why does self-righteousness lead to contempt for others, according to the parable? [09:21]
2. How does trusting in a “resume” of good works create distance from God, even if those works are morally good? [19:19]
3. What does it mean that Christ’s righteousness is “given in exchange” for our sin (2 Corinthians 5:21)? How does this redefine our standing before God? [37:10]
4. Why is humility the only posture that allows someone to receive mercy (Luke 18:14)?

1. In what areas of life do you catch yourself subtly comparing your “resume” (achievements, habits, or morality) to others? How does this affect your compassion? [21:39]
2. The tax collector’s prayer was raw and unadorned: “God, be merciful to me, a sinner.” What would it look like to pray this way in a current struggle or failure?
3. Where have you felt entitled to God’s blessing because of your “good behavior” (e.g., church attendance, generosity)? How can you replace that entitlement with gratitude? [21:04]
4. The sermon warns against “hidden resumes” of pride. What is one attitude or action you need to lay down to fully rely on Christ’s righteousness this week?
5. How might examining your heart for “quiet contempt” toward others (e.g., judgmental thoughts about their choices, status, or struggles) change how you interact with them? [10:08]
6. The Lord’s Table reminds us we are “beggars” dependent on mercy. What practical step could you take before communion to prepare your heart in humility? [43:18]