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Author: Stephen Weller
580 words, 3 minutes read time

The Tax Collector

Scripture: Luke 18:13-14

In the previous lesson we looked at the prayer of the Pharisee; one who illustrated those “who trusted in themselves that they were righteous, and treated others with contempt.” In this lesson we will finish the parable by looking at the prayer of the tax collector.

^{Lk 18:13} “But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’ ¹⁴ I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”

The tax collector is the man who was being looked upon with contempt by the Pharisee. Notice that both men were standing as they prayed, which from Mark 11:25 ESV seemed to be normal posture for prayer: “And whenever you stand praying, forgive, if you have anything against anyone, so that your Father also who is in heaven may forgive you your trespasses.”

The tax collector chose to stand far off by himself, felt such contrition that he would not even lift up his eyes to heaven. As he stood with head bowed, beating his breast, he reflected the mood mentioned in Ezra 9:6 ESV: “O my God, I am ashamed and blush to lift my face to you, my God, for [my] iniquities have risen higher than [my head], and [my] guilt has mounted up to the heavens.”

In his state of remorse, the tax collector cries out to God, saying, “God, be merciful to me, a sinner!” His words are those of a sinner’s prayer we find in Psalm 51:1 ESV: “Have mercy on me, O God, according to your steadfast love; according to your abundant mercy blot out my transgressions.” “Answer me when I call, O God of my righteousness! You have given me relief when I was in distress. Be gracious to me and hear my prayer!” (Psalm 4:1 ESV). “Hide your face from my sins and blot out all my iniquities” (Psalm 51:9 ESV).

Jesus then compares the two men, pointing out that the tax collector went to his house justified, but not so with the Pharisee. The tax collector was justified by his words, but by his words the Pharisee was condemned (Matthew 13:37). We are justified by God’s grace as a gift, through the redemption that is in Jesus Christ (Romans 3:24). It is by faith apart from the law that we are justified (Romans 3:28); justified by his blood and saved from the wrath of God (Romans 5:9), for it is with the heart that one believes and is justified, and with the mouth one confesses and is saved (Romans 10:10).

The day will come, maybe not in this life, when the proud Pharisee, who exalted himself, will be humbled because “Pride goes before destruction and a haughty spirit before a fall” (Proverbs 16:18 ESV). “God opposes the proud but gives grace to the humble.” (James 4:6 ESV). That grace was given to the tax collector as he humbled himself before God.

Conclusion

The state of our heart is revealed in the words we say. By his words the Pharisee was condemned, but the tax collector was justified by his. What do your words reveal about your heart and your relationship with God through Jesus Christ?