Sermons
A Tax Collector and a Pharisee
A Tax Collector and a Pharisee
Lk. 18:9-14
Introduction:
1. We are assembled here today to worship God.
2. We have sung praises to Him. We have prayed and given gifts. We have recognized the atoning gift that on the cross satisfied God’s wrath against our sin and provided for our forgiveness. We do these things every first day of the week.
3. We are good people, honest in business, helpful to others, morally upstanding, kind, compassionate, good neighbors, and good citizens.
4. We even dress appropriately.
5. We are the church of Christ. We constitute a counterculture from the world.
6. I commend you. I commend myself for being part of such a group of people.
7. But there is a special temptation that comes with all of this. I am tempted to rely on my own goodness as the means to a right relationship with God.
8. Jesus told this parable to some people who trusted in themselves that they were righteous, and viewed others with contempt. Read Lk. 18:10-14.
Discussion:
I. This is a very familiar parable to us. Sometimes familiarity blurs our vision and hinders us from seeing ourselves and experiencing the insight that Jesus would like.
A. We prefer to see ourselves as the tax collector.
1. He went up to the temple to pray.
a. We generally use the word “pray” to refer to the supplications that we make to the
Lord.
b. But perhaps we need to think of this man as having gone up to the temple not only
to make supplication, but to worship. (See Kenneth Bailey, Jesus Through Middle
Eastern Eyes, p. 346).
c. Bailey says, “The only daily service in the temple area was the atonement offerings
that took place at dawn and again at three o’clock in the afternoon. Each service
began outside the sanctuary at the great high altar with the sacrifice for the sins of
Israel of a lamb whose blood was sprinkled on the altar, following a precise ritual. In
the middle of the prayers there would be the sound of silver trumpets, the clanging
of cymbals and the reading of a psalm. The officiating priest would then enter the
outer part of the sanctuary where he would offer incense and trim the lamps. At
that point, when the officiating priest disappeared into the building, those
worshipers in attendance could offer their private prayers to God” (p. 346).
d. We see this practice in Lk. 1:8 where Zacharias went into the temple to burn
incense. Note v. 10. He prayed and the people prayed outside. Zacharias prayed
for God’s intervention as evidenced in Lk. 1:67-79. God did intervene by sending
John and Jesus.
e. Like the tax collector. We are assembled to pray and to worship. Like the tax
collector, atonement has been made for our sins. We have commemorated that
this morning in the Lord’s Supper.
2. The tax collector went down to his house justified.
a. This is the main reason that I want to see myself as the tax collector.
b. I want to be justified.
c. To be justified means to be considered righteous.
B. We prefer NOT to identify ourselves with the Pharisee.
1. The NASB translates that he stood and was praying to himself. For some it seems it
is unclear that the text means to say that he was praying to himself, but was
standing by himself, separate, perhaps avoiding being touched by anyone? He
probably is “praying to himself.”
2. But he begins his prayer, “God, I thank You.”
3. From that point forward his perspective is revealed.
a. I thank You, that I am not like other people . . .
b. Swindlers. Were tax collectors know for swindling?
c. Unjust. Were tax collectors perceived as unfair?
d. Adulterers.
e. Or even like this tax collector. “I am certainly not like him.” Is he praying out
loud, kind of preaching to others who might hear him? Have you heard prayers
like that? My tendency is to view with contempt those who pray like that. My
prayers are better than that OR ARE THEY?
f. Luke says Jesus told this parable about some people who trusted in themselves
that they were righteous, and viewed others with contempt (v. 9). This man
views other people, swindlers, unjust, adulterers and tax collectors with
contempt. “I am better than them.”
4. He continues . . .
a. “I fast twice a week.” The law called for fasting on the annual Day of
Atonement. Was fasting twice a weekconsidered an element of Super-
righteousness??
b. “I pay tithes of all that I get.” Another indication of Super-righteousness??
c. It appears that he is saying that he goes above and beyond.
d. We observe that the denominations require the giving of 10 percent. We
observe that this is superseded by giving as one has purposed in his heart, not
grudgingly or under compulsion (2 Cor. 9:7). Do we give less than 10 percent
and proclaim ourselves more righteous? Do we give more than 10 percent and
perceive ourselves as having superior righteousness?
5. He went up to the temple to pray. He went downto his house unjustified.
II. What was the difference between them?
A. “It was their prayer,” you say?
1. One thanked God he was not like other people.
2. One prayed, “God be merciful to me the sinner.”
B. I would suggest that it was not the prayers per se, but what the prayers reflected about
the two men.
1. This seems to be Jesus’ point. He told the parable to some people who trusted in
themselves that they were righteous.
2. The Pharisee illustrates trust in oneself.
3. The tax collector illustrates trusting in God.
C. When the tax collector says, “God, be merciful to me, the sinner!” he identifies himself
as “the sinner.” But he also uses an interesting word. The NASB translates “merciful”
from “hilasth?ti” from “hilaskomai.” We know this word family through the English word
“propitiation.” “Propitiation” occurs in . . .
1. Rom. 3:25 which says that Christ Jesus was displayed publicly as a propitiation in His
blood.
2. 1 Jn. 2:2 says He Himself is the propitiation for our sins.
3. 1 Jn. 4:10 says that God loved us and sent His Son to be the propitiation for our sins.
4. Heb. 2:17says that Jesus made propitiation for the sins of the people.
5. The word means that God’s wrath is satisfied. That sins are forgiven by means of the
blood God has provided.
6. Now imagine this tax collector coming up to the temple. He observes the atoning
sacrifice offered. The blood is sprinkled on the altar. Trumpets, cymbals, the reading
of a psalm, the officiating priest disappears into the temple to burn the incense and
the tax collector prays, “God be propitious to me, the sinner!” “God, make
atonement for me!”
7. He is not trusting in himself that he is righteous. He is trusting in God to make him
so! It is his faith in God that brought about his justification.
III. What does this mean?
A. It is the Lamb of God that takes away the sin of the world (Jn. 1:29).
B. It is NOT the one who exalts himself that is righteous, but he who humbles himself (Matt.
18:4; 23:12; Lk. 14:11; 1 Pet. 5:6). Let’s stop comparing ourselves with others and
viewing them with contempt.
C. It is NOT our pious achievements that elevate our status with God. “When you do all the
things which are commanded you, say, ‘We are unworthy slaves; we have done only that
which we ought to have done’” (Lk. 17:10).
D. Our righteousness comes only because of what God has done through the blood of
Jesus.
E. Can we assemble to sing praise to God for what He has done, pray for our forgiveness,
and be reminded in the Lord’s Supper of His propitiatory sacrifice and at the same time
lift ourselves up as if we are righteous by our own doing? Instead let us come beating
our breasts saying, “God be merciful, to me, the sinner!”
Conclusion:
1. Have you received His forgiveness?
2. Do you need it?
