The Meaning of the Pharisee and the Tax Collector Parable

In Luke 18:9-14, Jesus told a parable about two men who went to the temple to pray. One was a Pharisee and the other a tax collector. The Pharisee prayed (well, bragged) about his own good works compared to the “sinful” tax collector. Meanwhile, the tax collector stood at a distance and asked God for mercy. In the end, only the tax collector went home covered in God’s mercy.

Though only six verses long, this little story holds timeless lessons. It teaches us to avoid self-righteousness, pride, and the temptation to use others to make ourselves look better.
But at its heart is a message of hope. And relief.

It reminds us that we’re all in need of God’s mercy. All the time. And God is quick to give it to those who seek Him with a sincere spirit. We’re worth it to Him.

So let’s go through:

• The parable as it appears in the Bible
• The key differences between the two characters
• The context around the parable
• The meaning and why it matters today

We’ll start with what the Bible says.

Luke 18:9-14: Jesus Tells the Parable of the Pharisee and Tax Collector

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Here’s a recap of the parable as Luke records it in the New Testament:

“He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: ‘Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 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. I fast twice a week; I give tithes of all that I get.”

 

‘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!” 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’” (Luke 18:9-14, ESV).

Like all the parables of Jesus, this one packs a punch. And what makes it even more punchy is that Jesus emphasized the parable’s meaning at the beginning and the end.

Pharisee vs. tax collector: key differences

First, let’s be clear about one thing: Jesus wasn’t telling us to shame ourselves or beat ourselves up. And He wasn’t saying it’s wrong to look up and lift our hands to Him.

Instead, Jesus used the actions of the publican to show the genuine nature of this man’s conversation with God. It also reveals his self-awareness and reverence for God.

Context behind the parable

This parable only appears in the Gospel account of Luke. And it’s important to understand the characters.

The Pharisees were Jewish religious leaders and Old Testament scholars. They followed strict religious customs. And they avoided anything and anyone they felt would somehow corrupt their spiritual “purity.”

Meanwhile, the tax collectors (or publicans) were also Jewish. But their fellow Jews hated them for helping the Romans enforce oppressive taxation. They were not only considered traitors, but were even thought of as spiritually tainted for hanging out with “heathens.”

The Bible shows us that Jesus spent time with both Pharisees and tax collectors (John 3:1-3; Matthew 9:9-13). And we also see evidence that some members of both classes came to believe in Jesus (John 19:39-42; Luke 19:8-9).

But most Pharisees were critics of Jesus (Luke 11:53-54). And it was they who ultimately ended up having Jesus killed (Mark 3:6). So it’s easy to see why Christ warned against the proud and self-righteous mindset common to most of their sect.

However, it’s believed that Jesus wasn’t telling this parable to the Pharisees. Instead, He was addressing His disciples.¹

But as Jesus Himself pointed out, it’s a parable for anyone who acts self-righteous or looks down on others (Luke 18:9, CSB).

The passages after this parable can give even more context (Luke 18:15-17). It tells the story of the disciples trying to send children away from Jesus. It “illustrates the need” for this parable because the disciples were acting exclusive, like the Pharisees.²

It also gives us a major clue into why Jesus told this parable and used the characters He did.

The Jewish people looked to Pharisees as their example. But Jesus saw that while the religious leaders kept up a perfect appearance for human eyes, they were “spiritually rotten” to the core (Matthew 23:27-28). That’s why Jesus often told people not to imitate their exclusive and proud behavior (Matthew 23:2-3).³

The timing of this parable also ties in well with two stories that come soon after. First, with Jesus’ interaction with the Rich Younge Ruler in Luke 18:18-23. This man was someone with an attitude like the Pharisee in our parable. And second, the story of a particular tax collector (Zacchaeus) Jesus personally affirmed in Luke 19:1-9. It’s a real-life illustration of the humble tax collector in the parable.

All this context shows us that the mindsets of the two characters are key to this parable. And it’s pivotal to our salvation.

What the parable means and why it matters today

This parable is about avoiding pride, self-righteousness, and condemning others. But we can also learn lessons like:

• Surrendering our pride
• Praying authentic prayers
• Taking ownership of our mistakes, shortcomings, and struggles
• Confessing our sins
• Asking for God’s mercy
• Believing God’s mercy is available to all
• Relying on God’s mercy instead of on personal performance
• Seeking souls for Christ instead of comparing or competing

The mindset of the two main characters is what mattered.

Our mindset matters

God doesn’t save us based on a grading scale. Every human needs God’s mercy at every moment of our lives (Lamentations 3:22-23). Our willingness to admit this and ask for God’s help makes Him our refuge. It’s a mindset we need every day.

But when we stop seeking God’s mercy and think we’re righteous because others seem worse, we’re in the most danger.

According to God’s Word:

“You say, ‘I’m rich; I have become wealthy and need nothing,’ and you don’t realize that you are wretched, pitiful, poor, blind, and naked” (Revelation 3:17, CSB).

Jesus came to earth because no human can make themselves sinless without His help. Our own nature is corrupted by sin, and its influence is the polar opposite of God’s love. That being the case, our own attempts at righteousness aren’t really righteousness at all because they’re corrupted by selfishness. So, even when we try, we fail. But when we accept God’s merciful and loving guidance, His righteousness reflects through us. His love changes us from the inside out.

The prophet Isaiah said, “all our righteous acts are like a polluted garment” (Isaiah 64:6, CSB). That’s why we’re 100% dependent on God’s mercy. So, we need to focus on the works of Jesus—not on ourselves or any other human (Hebrews 12:2).

Think of Peter when he walked across the water to meet Jesus (Matthew 14:28–31). When he first stepped out of the boat with his eyes on Jesus, he was fine. But when he looked away from Jesus to those still in the boat, he began to sink.

That’s when Peter prayed one of the simplest prayers in the Bible, “Lord, save me!” (verse 30). And Jesus did.

But what if Peter hadn’t taken Jesus’ hand? He could’ve said, “I’m fine. And hey, at least I’m closer to you than the disciples in the boat!”

In a way, that’s what the Pharisee in the parable was saying. He thought he had his salvation covered. But because of a lack of self-awareness or a real connection with God, he was sinking. And the worst part is, unlike Peter, he was clueless about it.

We’re all in the same boat

No matter how perfect or imperfect the people around us seem, we all struggle with sin. That’s why another key element of this parable is how the Pharisee talked about the tax collector. He picked out the flaws of someone with specific manifestations of sin that were especially recognizable in his society. But he ignored his own sins—which were much more dangerous because of his lack of self-awareness (Matthew 7:3-5).

The tax collector’s prayer was an authentic and vulnerable conversation with God. He didn’t try to justify himself. And he acknowledged his great need for God’s mercy:

“God, have mercy on me, a sinner!” (Luke 18:13, CSB).

Jesus doesn’t expand on any other part of this man’s life. All we know is he recognized his sinful state, prayed to God with a humble spirit, and asked for forgiveness.

And as a result, the despised tax collector went home covered by Jesus’ righteousness. Unlike the Pharisee.

The tax collector stood at a distance out of shame for his sins, but God drew near to him like Jesus drew near to Peter. God is eager to forgive us when we ask with a humble spirit.

The Pharisee approached God with pride. So he wasn’t asking for mercy or grace. He didn’t even seem aware of His need for it. His words showed a dangerous self-reliance instead of a reliance on God. And there was no humility or love in his prayer.

In fact, the Pharisee’s prayer wasn’t really a prayer at all.

He didn’t seek God’s will or forgiveness. Instead, he presented a checklist of his own merits. Then judged someone else’s walk with God based on appearance. And it shows that despite claiming to follow God’s laws, He didn’t know God at all.

A genuine relationship with God leads to genuine love for others

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When there’s a genuine relationship with God, we’ll realize our desperate and ongoing need for Him. And instead of looking to our own merits, we’ll claim Christ’s merits as our only source of confidence (Philippians 1:6).

A vulnerable relationship with God will also cause us to show Christ’s love to others. We’ll celebrate sinners who come to Christ with a humble spirit. We won’t condemn them or keep them at a distance.

It also reminds us that if we’re ever in the tax collector’s shoes, Jesus’ teachings show that we can come to Him as we are. It doesn’t matter what anyone else thinks. It starts with letting go of pride and asking for mercy.

That’s why Luke included stories of characters doing this very thing:

• The tax collector
• The Prodigal Son (Luke 15:18-21)
• The thief on the cross (Luke 23:39-43)

God can work with the humble because it means we’re open to spiritual transformation. But pride keeps us from accepting—and even recognizing—the help we need. That’s why Jesus ends the parable with these words:

“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” (Luke 18:14, ESV).

Justified, like the tax collector

This parable leaves us with a lot of powerful takeaways. But it boils down to recognizing our daily need for forgiveness and having a humble spirit of prayer. When we surrender to God’s mercy, it allows Him to transform us by His Spirit. And when He does, we will become more like Christ—showing mercy and love to others.

And this can give us comfort, inspiration, and hope to keep going. Even when we mess up or when life gets us down.

We’re all sinners in need of a Savior, and Jesus Christ alone is our righteousness. Following a checklist or focusing on how we’re less sinful than others won’t save us—it’ll only drive us further away. Our only safety is in looking to Jesus and taking the lifeline He offers.

The tax collector showed us the first step toward a genuine relationship with God. We can all start with a simple prayer like his:

“God, I’m a sinner, and I need help. Please forgive me in Jesus’ name. Amen.”

This isn’t the only parable of Jesus about God’s incredible mercy to those who feel unworthy.

1. Barton, John, and Muddiman, John, The Oxford Bible Commentary, Oxford University Press (1998), p. 950. [↵]
2. Ibid. [↵]
3. Smith, William L.L.D. Bible Dictionary: Nelson’s Quick Reference. Thomas Nelson Publishers (1993), p. 508. [↵]

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