Summary: The true “righteous” person is not someone who flawlessly observes all the “rules”, but someone who begs for mercy and is accepted by God--despite having plenty of human imperfections. To illustrate this, Jesus tells a story of two people who are polar o

In preparation for this sermon, I did my taxes last week…so I have lots to say about that tax collector!

How do we get to Heaven? By human effort? By keeping the rules? That works only if we could obey perfectly, which excludes all of us. Occasionally someone comes along who thinks they’re “good enough,” but most of us are all too aware of our imperfections. But even humility has its risks; because we know we’re unworthy, we can be guilty of saying, “Thank God I’m not like a Pharisee!”

Our Lord’s parable is directed towards those who consider themselves righteous and look down on others…but it is also about grace, about God forgiving what He cannot excuse. And so our salvation depends, not on what we can achieve, but on what we are willing to receive. We are not saved by good works but by God’s work.

The true “righteous” person is not someone who flawlessly observes all the “rules”, but someone who begs for mercy and is accepted by God--despite having plenty of human imperfections. To illustrate this, Jesus tells a story of two people who are polar opposites.

The Pharisee of the parable is not confessing his sins but bragging to God about how great he is. The title “Pharisee” means “the separated and undefiled”. The goal of the Pharisees was to remain pure and unstained from the world, but they tended to fall into self-righteousness. This particular Pharisee is touting his resume. He is smug, self-satisfied and believes he is in no need of grace. He doesn’t even need God because his confidence is clearly in himself. In his prayer he’s not asking for anything, except for God to be impressed with his vast accomplishments. He arrogantly takes all the credit for his conduct. He compares himself with others and he’s quite satisfied. He congratulates himself for his uprightness…and he’s wondering how this tax collector has dared to enter and defile the Temple. He thinks he can get away with having contempt on people like the tax collector. Righteous acts without compassion are not considered righteous by God.

The tax collector doesn’t need the Pharisee’s help in pointing out his sin; he harbors no illusions about himself. Employed by the pagan Roman government, and known for taking bribes, tax collectors were outcasts and regarded as traitors. They were so reviled and distrusted that they weren’t permitted to serve as witnesses in court. And so the tax collector of the parable has no claim on God’s favor. So what’s this loathsome sinner doing here? Getting what even a Pharisee needs--God’s mercy.

Jesus once told His followers that their righteousness must exceed even that of the Pharisees, and they responded in dismay that no one could ever be that holy. Jesus was setting the bar high. My point is that the average person was impressed with the Pharisees. They were popular and respected. Their approval rating was high. They were renown for their love of the Law of Moses and their scrupulous efforts to obey God, going way beyond the requirements of the Law. And so this parable goes against the popular view of righteousness.

The Pharisee saw God as a scorekeeper…”So long as I keep the rules, I’m OK.” The problem is--no one can ever be “good enough.” The Bible portrays God as the compassionate Lover of our souls, who reaches out to broken people to gather us in. “Sin for Jesus is not primarily a broken law but a broken relationship” (Bailey). Sin separates us from God. Jesus came to restore that relationship. We will never be free until we get rid of the whole business of justifying ourselves.

Praying is important, but equally so the attitude we bring to prayer. The Pharisee sounds like God should be honored to hear from him! He doesn’t hesitate to brag about his virtues. Confidence is important, but we need to guard against arrogance and pride. Our confidence is in God, not self. Yet anyone who might have walked into the Temple and heard this prayer would not be offended; this was a normal prayer for a Pharisee…but “if you’re intent on offending God, then pray like this!” (Kendall)

The biggest mistake of the Pharisee is in thinking that he can put himself right with God. His score card was good enough to give him a false sense of security, and he takes all the credit. Even we would be impressed with him. Most churches would gladly accept his pledge card and welcome him into their midst.

The Pharisee talks as if he were the noblest person around…while the tax collector (called a “publican” in some translations) prays as if there’s no sinner on earth as vile as he. A big difference in self-perception! The tax collector comes before God with empty hands. Outwardly worse than the Pharisee, he keeps his distance, feeling unworthy to pray near such a respected, holy person. He has nothing to brag about, nothing to offer but his sin. He knows that he has little evidence to present to argue his cause, and so he confesses his sin and begs for “mercy,” the only thing he dares to ask for.

Mercy is God’s goodness toward those in the misery of sin; mercy is granted by withholding deserved judgment. However, this word “mercy” isn’t the word normally used in Scripture, but instead the word used that means to “make atonement.” The tax collector is asking God to cover his sins, to blot them out. Atonement is the removal of guilt by sacrifice--a price paid. Praying in the Temple, the tax collector is saying, in effect, “Let the sacrifice taking place be for me.” The blood of Christ, shed in our behalf, covers our guilt and causes us to be acceptable by the Father. This humble prayer opens wide the doors of Heaven.

The tax collector prays, and waits…and Jesus says he left the Temple “justified”, a word that means he is cleansed of sin and declared righteous. We are justified by faith, resulting in the record of our sins being wiped clean by the blood of Christ--a free gift. Both people in this parable are sinners in need of grace, but only the tax collector has the humility to recognize the truth about himself. The Pharisee returns home no different than when he entered the Temple…while the tax collector returns home a different man.

We are made/declared righteous by God’s work, not ours. Our work is to believe and accept Christ’s payment for our sin. We receive mercy, we don’t earn it. We’ll never be good enough if we are trusting in our performance. This doesn’t mean we don’t try to be good, but we’re good out of gratitude for God’s forgiveness.

Converted slave trader John Newton, who wrote the hymn “Amazing Grace” confessed: “I am a great sinner, and Christ is a great Savior.” This is the attitude we need to find peace with God, to “save a wretch like me.” We are Christians, not because of our grasp of divine knowledge, not because of any superior righteousness. We have nothing to boast of, except God’s grace, giving us what we don’t deserve…and His mercy, not giving us what we do deserve.

We need to consciously avoid becoming pharisaical in our attitude towards sin and especially sinners. We are in danger when we act proud and condescendingly regard ourselves as better than others. We need to remind ourselves, “There but for the grace of God goes I.” C.S. Lewis noted, “Pride is there when we feel our religion is making us better than the next person--and it is the work of the devil, not of God.” It is possible to have a Christian vocabulary without a true Christian experience. Every day we too must pray: “Lord, have mercy on me, a sinner.”