Topical · Week 6 of 6

The Pharisee and the Tax Collector

Luke 18:9-14

True humility before God

Main Point

The person who thinks they need God the least is actually the one who needs Him most.

Application Ideas

When you pray, do you sound more like the Pharisee or the tax collector? Practice praying 'God, have mercy on me' this week.

Discussion Questions

Why did Jesus tell this parable to 'those who were confident of their own righteousness'? What does it mean to be 'justified' here?

Detailed Sermon Outline

Primary Text: Luke 18:9-14

Supporting Texts: Isaiah 1:18; Psalm 51:17; Romans 3:23-24

Big Idea: God justifies the humble sinner who cries out for mercy, not the self-righteous person who relies on their own goodness.

Target Length: 35-40 minutes

Introduction

Jesus tells a story of two people praying in the temple. A Pharisee and a tax collector. By every measure, the Pharisee is the good one. He's righteous. He keeps the law. He's confident in his standing.

The tax collector, by contrast, is despised. He's a collaborator with Rome. He's known for cheating people. He stands at a distance from the temple, afraid even to look up.

Yet Jesus says the tax collector goes home justified, while the Pharisee does not. The parable is a reversal of everything we think we know about righteousness.

I. Outward Righteousness Is Not the Same as Heart Righteousness (Luke 18:10-12)

The Pharisee prays, 'I thank you, Lord, that I am not like other men — robbers, evildoers, adulterers — or even like this tax collector. I fast twice a week and give a tenth of all I get.'

He's checking all the boxes. He's doing all the things. But his prayer reveals the condition of his heart: pride. Judgment. Comparison.
He's using his obedience as a weapon against others. His righteousness has become a form of self-righteousness.

This is Jesus' constant critique of the Pharisees. You can keep all the laws and still be far from God if your heart is wrong.

II. True Repentance Begins With Humility (Luke 18:13)

The tax collector 'stood at a distance. He would not even look up to heaven, but beat his breast and said, God, have mercy on me, a sinner.'

Notice the posture. Shame. Unworthiness. No excuses. No justifications. Just confession.
This is what Jesus calls for throughout the Gospels: repentance. Not just admitting wrong, but turning around. Changing direction. Becoming someone new.

The tax collector doesn't say, 'I'm not as bad as others.' He says, 'I'm a sinner. I deserve judgment. I'm asking for mercy.' And Jesus says this man goes home justified.

III. God Justifies the Humble, Not the Self-Righteous (Luke 18:14)

'For all those who exalt themselves will be humbled, and those who humble themselves will be exalted.' This is the pattern throughout Scripture.

The Pharisee exalted himself. So he was humbled. He didn't get what he was seeking.
The tax collector humbled himself. So he was exalted. He got what he desperately needed: justification, forgiveness, a restored relationship with God.

This is the central message of the gospel. You can't earn your way to God. You can't perform well enough. Your only hope is humility. Admitting you need Him. Asking for mercy.

Appeal

Where are you like the Pharisee? Comparing yourself favorably to others? Taking pride in your religiosity? Using your obedience as a way to feel superior?

Come like the tax collector instead. Humble yourself. Admit your need. Ask for mercy. And experience the joy of being justified not because you deserve it, but because you're humble enough to ask for grace.