AVBC - Sunday - 10/11/26 - Sermon Title: “The Pharisee and the Tax Collector” - Luke 18:9-14 - “The Parables of Jesus” – Sermon Series – (Part 6 of 6)

 Sunday 10/11/26 – Adams Village Baptist Church

Sermon Title: “The Pharisee and the Tax Collector” - Luke 18:9-14 - “The Parables of Jesus” – Sermon Series – (Part 6 of 6)

(Cover Picture – “Pharisee and the Tax Collector” – “The Parables of Jesus” – Luke 18:9-14 - Picture)  

          I have a question for us all to consider this morning. How many of us, if we are honest, have looked down on someone before, or have thought that we were better than someone before? I am sure that we all have done it. Maybe we believed it, but the longer I walk with Christ, I more I realize that I am no better than anyone else. For those that are in school currently, or remember high school, there were and are likely social clicks. There are different tables for people in the school cafeteria. There is the Prom King and the Prom Queen. Who is better? Who is more popular? Who is the smartest? Who is the best looking? Who has the most friends? Etc.? For some of us, high school is or was a place where some are seen as better or worse than others. Some might even still believe this.

          Jesus Christ our Lord though, looks upon us all as the same. We are all fallen and are all in need of the grace of God through Jesus Christ, and the power of the Holy Spirit. It is true that we might all achieve and do different things here on this earth, but to Jesus we are all his children. Given this, who here in the church this morning, or watching online is the best? Who is God pleased with the most, and who is God pleased with the least? The reality, brothers and sisters, is that we are all in the same boat. We can decide who is better or worse here on this earth, but in the end we all need God’s grace. In the end we all need Jesus. Amen.

(AVBC – Sunday Scripture - Luke 18:9-14 – Picture) 

          When looking at our scripture from Luke 18:9-14 for this morning, once again, which is the story or parable of “The Pharisee and the Tax Collector,” this is what it says, once again:

The Parable of the Pharisee and the Tax Collector

 

⁹ He also told this parable to some who trusted in themselves that they were righteous and despised others: ¹⁰ “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. ¹¹ The Pharisee stood and prayed thus with himself, ‘God, I thank thee 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 every one who exalts himself will be humbled, but he who humbles himself will be exalted.”        (Lk. 18:9-14, NRSV).

Also, this story or parable is only found in the gospel of Luke, and none of the other three gospels.

So, Jesus tells this parable of “The Pharisee and the Tax Collector,” as Luke 18:9 says, once again, to “some who trusted in themselves that they were righteous and despised others”. Jesus, therefore, is giving or telling this parable to some people that believe that they were holier and more righteous than others. Or as the term goes, these people were “holier than thou.” When I think of this, I often think of the Saturday Night Live skit that used to be on called “The Church Lady.” In this skit, actor Dana Carvey dressed as an older and extremely strict church woman. When “The Church Lady” disapproved of something, she would often say sarcastically, “Well isn’t that special” to mock the other person or persons. Jesus was telling this parable to people that thought that they were holier and more righteous than many people.

          Jesus told these self-righteous people this parable, and then tells us, once again:

¹⁰ “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. ¹¹ The Pharisee stood and prayed thus with himself, ‘God, I thank thee 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.’

The Pharisee or religious leader in this parable, prays to God about how great he is. He is telling God, “I am so great, and I am glad that I am not like all those people that are lesser than me.” The Pharisee prays to God, as if he is perfect. He thanks God that he not like other lesser men. He is better than the extortioners, the unjust, the adulterers, and even the tax collector praying right near him in this story. For the Pharisee praying in this story, he thinks that he is completely Godly, and that all who are not like him are inferior, and or not good enough. Yet brothers and sisters, on his cross stained with blood so divine, Jesus prayed in Luke 23:34: 

“Father, forgive them; for they know not what they do” (Lk. 23:34A, RSV).

          Jesus forgives the thief on the cross and tells him that on that very day that he would be with Him in paradise. My guess is that the thief on the cross next to Jesus was one of the lesser people that the Pharisee in this parable was thanking God that he is not like this morning. For this same Pharisee in this parable also said that he fasts “twice a week” and that he “gives tithes of all that I get.’ We should strive to have no sin, to be fully like Christ, but do you know what? If we are truly, and I mean truly, becoming more like Jesus we should become more and more humble, and not more and more arrogant and or self-righteous. To be more like Jesus, is no to think less of yourself, but think about yourself less. Let me say this again, to be more like Jesus, is not to think less of yourself, but think about yourself less. To be more like Jesus, is to give love, grace, hope, and mercy away, freely, and with an open heart. Anything we are or anything that we have is because God has allowed us these things through the gifts, graces, abilities, and drive that He has given us. Our humility and grace are the very evidence of having the blessings that God has given us.

          As I think of this, I think of a great American President, who died an American Baptist. This president, Jimmy Carter, who in the earthly sense achieved great worldly success, continued to help with habitat for humanity and other things well into his 90’s. President Carter, I do not think, prayed to God and thanked God for how great he was. Instead, I think that President Carter thanked God for sending His Son Jesus, and said, “Here I Am Lord, Send me.”  You see some of the most impressive Christians that I have ever met, are the ones who achieved great earthly success, the ones who became colonels, generals, CEO’s, social changers, etc., and yet they will still get in the pit and dirty their hands with everyone else. For if we want to be great and like Christ here on this earth, then we must become the least of these. For in our weakness, Christ is our strength!

          The parable continues at this point, not with the self-righteous Pharisee, but with the tax collector. Picking up in the parable of the “The Pharisee and the Tax Collector,” we conclude once again in Luke 18:13-14 saying, once again.

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 every one who exalts himself will be humbled, but he who humbles himself will be exalted.”                            (Lk. 18:9-14, NRSV).

How many of us here can honestly say that God has blessed us in so many ways? Are we grateful that God has blessed us? Have any of our blessings convinced us that we are now better or superior to others though? Jesus reminds us that if we exalt or praise ourselves, we will be humbled. Yet, if we humble ourselves, we will be exalted or praised. To be like Christ, means to be just like everyone else, no matter how God has used you here on this earth to achieve earthly success.

(#1 – Two Men, Two Prayers, Two Attitudes…, Luke 18:9-14 – Picture) 

          One way of looking of this parable then is that in it we have “two men, two prayers, two attitudes, two verdicts.” As I said in the beginning of this message, we probably have all at some point been guilty of being big headed or believing that we are better or superior to others.

(#2 – Luke 18:14 – With Jesus – Picture)

          What it all boils to this morning then, is this picture of Luke 18:14, when Jesus said:

¹⁴ I tell you, this man went down to his house justified rather than the other; for every one who exalts himself will be humbled, but he who humbles himself will be exalted.”

This morning then, the Pharisee might have been seen as superior to the tax collector in this story, but to God, the tax collector was the most like Jesus.

(#3 Are You the Tax Collector or the Pharisee – Luke 18:14 – Picture)

          The question to ask ourselves this morning is this, when we pray, or in our lives, and in general, are we the pharisee or the tax collector is this parable of “The Pharisee and the Tax Collector”? Are we humble or are we proud? I have never been a huge fan of the IRS, but I hope in this parable I will always be like the tax collector.

          To make this a message on that that walks out of the door with us this morning, here are some application points for Jesus’ parable of “The Pharisee and the Tax Collector”:

Luke 18:14 concludes the Parable of the Pharisee and the Tax Collector, stating: "I tell you that this man, rather than the other, went home justified before God. For all those who exalt themselves will be humbled, and those who humble themselves will be exalted" (Luke 18:14).

Meaning of Luke 18:14

 

·         The Verdict: Jesus issues a formal declaration ("I tell you") that the repentant tax collector (publican) returns home justified—cleared and counted as right before God—while the self-righteous Pharisee does not.

 

·         The Contrast in Hearts:

 

o    The Pharisee relies on his own moral resume, religious routines (fasting, tithing), and social superiority to justify himself.

o    The tax collector stands far off, beats his breast, and utters a simple plea for mercy ("God, have mercy on me, a sinner"), recognizing he has no personal merit to offer.

 

·         The Core Principle: God opposes pride and self-righteousness, choosing instead to extend grace, forgiveness, and salvation to those who acknowledge their spiritual poverty and helplessness.

 

Practical Application

 

·         Drop Self-Righteousness: Stop comparing your moral or spiritual standing against other people to make yourself feel approved by God.

 

·         Approach God with Honesty: Bring your flaws, mistakes, and brokenness openly into prayer instead of presenting a polished, performance-driven image.

 

·         Rely on Mercy, Not Merit: Accept that right standing with God is a gift of His grace received through humble faith, not a reward for your personal achievements or good deeds.

 

·         Cultivate Daily Humility: Treat others with compassion and respect rather than looking down on them with contempt or spiritual arrogance.

So, my friends are we the Pharisee or the Tax Collector? Amen.