The Parable of the Pharisee and Tax Collector

TEXT: Luke 18:9-14
He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: 10 “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 11 The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector. 12 I fast twice a week; I give tithes of all that I get.’ 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.”


In the Name of the Father, and of the +Son, and of the Holy Spirit. Amen.

Why did the Lord have regard for Abel and his offering, but for Cain and his offering He had no regard? Was it because God was partial to shepherds (Abel being a shepherd) more so than grain farmers? No, for God plays no favorites. Was it that Abel had a bigger, better, more valuable offering? No, for God approves even the widow’s mite. Was it that God is simply unpredictable and temperamental and He acts without reason and without conscience? No, God is holy and righteous.

Answer: “By faith Abel offered to God a more acceptable sacrifice than Cain, through which he was commended as righteous…” Heb. 11:4

The difference between Cain and Abel’s offering had nothing to do with what it looked like. Who knows? Cain’s offering may have been a more valuable offering, humanly speaking. But God is not into price tags. It didn’t matter how pretty, or expensive the offering was, God had only one thing in mind… and that, was saving faith. Anything and everything else simply didn’t matter.

Cain’s problem was that he was like the Pharisee… he trusted in himself that he was righteous because of what a great and holy person Cain was. Cain was self-righteous and treated others with contempt. Cain was in love the lyrics, “Lord, it’s hard to be humble when you’re perfect in every way.”

There’s an age-old problem that infects everyone… Cain, the Pharisee, even Missouri Synod Lutherans. It’s the problem of “being right.”

“Being right” may be one of the most prevalent sins known both in and outside of the church today.

The Pharisee was being right in many ways. The Pharisee was right to pray… God commands us to pray (even unceasingly). The Pharisee was right to want to avoid sin… God commands us to lead a chaste and decent life. The Pharisee was right to fast (give up food to discipline the body). “Fasting and bodily preparation are indeed fine outward training.” The Pharisee was right to give his tithe, his 10%, to the Lord and not to withhold his gifts. The Lord commends cheerful givers and commands us to not let our right hand know what the left is doing when it comes to our offerings. The Pharisee was being right. But in all his “being right” he was dead wrong about one thing… the Pharisee trusted that his own works would make him right (justify) him before God.

In the church and in the world today we spend a lot of our time either trying to be right or to prove to everyone that we are. Today’s sermon is not so much a word of Law against those who never come to church, never pray, never give their offerings or stingily withhold their gifts (yes, there have been and will be sermons for these). Today’s sermon is especially for the one who is faithful in coming to the Lord’s house, is a regular or even big financial contributor, and is a law-abiding decent citizen who is puffed up in “being right.” For you who are so right that you thank God that your not like others who are less right. You argue and argue because you’re so convinced that you’re right and the other person is wrong that… you look down on them…. You think yourself better… You even whisper in your heart… “Thank God I’m not like them!”

Repent. Turn away from being right and be made right. Confess your sin as the tax collector did, “God be merciful to me a sinner!” That’s a beautiful prayer. It’s a prayer that says, “God, I am dead in my trespasses and sins. Even my most righteous acts are as filthy rags. Remove my sin. Atone for me. Wash me. Cleanse me. Restore to me that Peace that can be found in You. I am poor and needy. Take away my pride and fill me with humility.”

“God be merciful to me a sinner” is a prayer for sinners saved by grace through faith in Christ. It’s a prayer that acknowledges that I cannot “be right” rather “You Lord, have made me right.” It’s a prayer that is prayed with both eyes staring squarely at the bloody cross of Jesus Christ. It’s a prayer that confesses that Christ is my substitute, the Lamb of God, the mercy seat of God, the propitiation for my sin.

“God be merciful to me a sinner” is the prayer for one who is truly worthy and well prepared to receive Jesus’ Body and Blood. That one is you who have received faith. Received – as in given to you, not earned, not deserved, but given as a gift in Baptism through Water and the Word. “God be merciful to me a sinner” is the prayer for the one who has faith in these words, “Given and shed for you for the forgiveness of sins.”

In Jesus’ name.