Luke 18

Jesus illustrated the importance of a heart shaped by honest humility and genuine repentance when he told the parable of the Pharisee and the tax collector to highlight the necessity of coming before God with a humble and contrite spirit rather than relying on our own righteousness. The parable is found in Luke 18:9–14: 

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.” 

The two men were vastly different in their standing and reputation. The Pharisee was well respected and admired for his devotion. The tax collector was despised, scorned for his association with corruption. Notice the sharp contrast between their prayers. 

The Pharisee’s prayer was steeped in self-comparison. He thanked God—but not for grace or mercy. Instead, his gratitude flowed from the fact that he was not like other sinners, including the tax collector who had dared to enter the temple. With a spirit of superiority, the Pharisee boasted of his disciplined fasting and faithful tithing. In contrast, the tax collector stood alone, clearly overwhelmed by the weight of his shame. The only words he could force out of his mouth were, “God, be merciful to me, a sinner.” Two different men.

 Two very different prayers. Jesus must have surprised his audience, a group of self-righteous people, when he said that only one of those men went home justified that day. It was not the one who externally kept the rules and prided himself on his accomplishments; it was the one who knew the depth of his need of God’s mercy. 

This parable vividly shows us how God delights to welcome those who are truly penitent and whose hearts are broken and contrite, ready to receive his mercy. Grace does not grow in a heart overrun by the weeds of pride. Only when the heart is humbled before the holiness of God does it become a ready place for grace to grow (Isa. 57:15). Richard Sibbes captured this truth beautifully, writing, “A humble heart is a vessel of all graces. It is a grace itself, and a vessel of grace. . . . God hath but two heavens to dwell in; the heaven of heavens, and the heart of a poor humble man.”¹

1. Richard Sibbes, Josiah’s Reformation, in The Works of Richard Sibbes, ed. Alexander B. Grosart (1973; repr., Banner of Truth, 2001), 6:51.
Matthew Boswell (PhD, The Southern Baptist Theological Seminary) is a pastor at the Trails Church in North Texas. He also serves as professor of worship ministries at Midwestern Baptist Theological Seminary. He is an author and hymn writer, known for songs including “His Mercy Is More” and “Come Behold the Wondrous Mystery.” Boswell lives in Texas with his wife and four children.