“Also He spoke this parable to some who trusted in themselves that they were righteous, and despised others. Two men went up to the temple to pray, one a Pharisee, and the other a tax collector. The Pharisee stood and prayed thus with himself, God, I thank You that I am not like other men — extortioners, unjust, adulterers, or even as this tax collector. I fast twice a week, I give tithes of all that I possess. And the tax collector, standing afar off, would not so much as raise his eyes to heaven, but beat his breast, saying, God, be merciful to me a sinner. I tell you, this man went down to his house justified rather than the other, for everyone who exalts him-self will be humbled, and he who humbles himself will be exalted.” — Luke 18:10-14 (NKJV)

The prayer of the Pharisee quickly reveals his true color of self-righteousness, “God, I thank You that I am not like other men”, reveals the Pharisee’s heart; he considers himself to be the sin-less example for all men to follow. 

All “other men” are sinners by his observation, even the tax collector in the temple with him to pray, is judged a “sinner”. This is the heart of a Pharisee, to see himself as the standard by which others are held accountable. Even his prayer is “with himself”, God seems far removed from his self-righteous boasting. By his condemnation of the tax collector, the Pharisee has been humbled in God’s eyes, while the tax collector is exalted.

Aren’t we Christians, (if indeed we are), simply “tax collectors” who recognize the heart of the “Pharisee” that beats within us, and are driven to brokenness because of this revelation? Don’t we sometimes/often/always, tend to elevate our status as believers in Jesus to the point that those who don’t measure up to our standards are the “sinners”? 

The moment we make that conclusion the true nature of the Pharisee is revealed within us. The troubling truth that arises from this parable, is that we are all Pharisees at heart; only the realization (and acceptance) of this dilemma, allows us to confess our sins through the brokenness of repentance, and become like the tax collector, a confessing sinner in need of a Savior.

Be a “tax collector”, not a “Pharisee.”

Rev. Bobby Thornhill is a retired pastor.