The Parable of the Pharisee and the Tax Collector stands as one of Jesus’ clearest illustrations of the difference between outward religious performance and genuine repentance of the heart. Told only in Luke’s Gospel, this parable reveals the true nature of justification before God. It exposes the futility of trusting in human merit and the power of divine mercy extended to the humble. Through a simple yet profound contrast between two men at prayer, Jesus lays bare the heart conditions that either condemn or justify a soul before God.
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This parable follows directly after Jesus’ teaching on persistent prayer in the Parable of the Persistent Widow. Having emphasized the need for continual faith and reliance upon God, Jesus now turns to address the posture of the heart in prayer. Luke introduces the parable with a rare and direct explanation of its purpose: Jesus spoke this parable “to some who were confident of their own righteousness and looked down on everyone else.” His target was clear: those who, like the Pharisees, trusted in their religious achievements while despising others whom they considered spiritually inferior.
Jesus sets the scene with two men who went up to the temple to pray—one a Pharisee, the other a tax collector. To His audience, these two figures would have represented opposite ends of the moral and religious spectrum. The Pharisee would have been seen as the paragon of virtue, meticulously observing the law, while the tax collector would have been regarded as a traitor and a sinner, collaborating with the Romans and enriching himself through unjust gain.
The Pharisee positions himself apart, standing where he can be seen, perhaps in a prominent place within the temple court. His prayer, however, is no true prayer at all. It is a speech of self-congratulation, a litany of his own supposed righteousness. “God, I thank you that I am not like other people—robbers, evildoers, adulterers—or even like this tax collector.” His words drip with contempt, not only for the tax collector but for all whom he deems beneath him. His prayer continues with a recital of his religious deeds: “I fast twice a week and give a tenth of all I get.” These practices, beyond what the Law required, are presented as evidence of his superiority. His focus is not on God, nor on seeking mercy, but on exalting himself.
By contrast, the tax collector stands at a distance, unwilling even to lift his eyes toward heaven. His posture reflects deep humility and sorrow. He beats his breast—a rare and intense expression of grief among Jewish men—signifying his awareness of his sin and his unworthiness. His prayer is short and heartfelt: “God, have mercy on me, a sinner.” The word he uses for mercy carries the sense of atonement or propitiation. He is not appealing to his own merit but casting himself entirely upon God’s grace, recognizing that only God can provide the forgiveness he so desperately needs.
Jesus delivers the parable’s shocking conclusion: it is the tax collector who goes home justified before God, not the Pharisee. This pronouncement would have stunned His listeners. The Pharisee, respected and religiously upright, is rejected, while the despised tax collector is declared righteous. Jesus then states the principle that undergirds the entire teaching: “For all those who exalt themselves will be humbled, and those who humble themselves will be exalted.” The Pharisee, confident in his own righteousness, leaves unjustified. The tax collector, aware of his sin and pleading for mercy, finds forgiveness and favor with God.
From a dispensational perspective, this parable provides a piercing critique of the state of Israel’s religious system during Jesus’ earthly ministry. The Pharisee represents the self-righteous religious leadership of Israel, who trusted in outward observance of the Law but neglected the heart of the matter—true repentance and faith in God’s mercy. These leaders, entrusted with the stewardship of God’s truth, had turned it into a means of self-exaltation, leading the nation away from its true calling. The tax collector, by contrast, represents the remnant within Israel—those who recognized their need for God’s grace and humbly sought His forgiveness. Throughout Israel’s history, and especially during the time of Christ, the majority may have trusted in ritual, but it was the humble and contrite who truly found favor with God.
This parable also foreshadows the conditions that will prevail during the Tribulation period. In that coming time of great distress, many will continue in the path of self-righteousness, aligning with religious systems that deny the true God. But there will also be those who, like the tax collector, recognize their spiritual bankruptcy and cry out for mercy. These will be the ones who enter into the blessings of Christ’s Kingdom at His return.
The apostolic writings echo the truths of this parable. Paul declares in Romans that all have sinned and fall short of the glory of God, and that justification is by grace through faith, apart from works of the Law. Ephesians reminds believers that salvation is the gift of God, not the result of works, so that no one can boast. The tax collector’s humble plea for mercy embodies this gospel truth: it is not the outwardly righteous who are justified, but those who confess their sin and seek God’s forgiveness through faith.
Understanding the cultural context deepens the impact of Jesus’ message. The Pharisees were the religious elite, admired for their strict observance of the Law and their devotion to ritual purity. Tax collectors, on the other hand, were regarded as the lowest of the low—corrupt, greedy, and traitorous. For Jesus to declare the tax collector justified and the Pharisee rejected was a dramatic reversal of conventional expectations. It was a direct challenge to the religious establishment and a powerful reminder that God sees the heart.
For Israel, the parable was both a rebuke and an invitation. It exposed the emptiness of a religion based on self-righteousness and called the nation to true repentance. For those living in the future Tribulation, it will serve as a reminder that God desires contrition, not empty ritual or proud reliance on human systems. For believers today, the parable remains a timeless warning against the subtle temptation to trust in our own goodness. It calls all people to approach God with humility, recognizing that justification comes not through human effort, but through divine mercy.
In the end, the Parable of the Pharisee and the Tax Collector leaves no room for spiritual pride. It reminds us that the way to God is not paved with our deeds, but with our repentance. It invites us to examine our hearts, to lay aside all self-exaltation, and to join the tax collector in the simple, life-giving prayer: “God, have mercy on me, a sinner.”
Want to Go Deeper?
This post draws from my book, The Parables of Jesus: Covert Communication from the King (Grace and Knowledge Series, Book 7), where each parable is explored in its prophetic, dispensational, and theological depth.
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New International Version (NIV)
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