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The Pharisee & the Tax Collector

a sermon on Luke 18.9-14
by David C. Mauldin
Westminster Presbyterian Church, Mobile, Alabama




The parable of the Pharisee and the tax collector is a favorite. I have mentioned it numerous times in sermons, but I have never before preached a whole sermon on it. If I could achieve just one thing with this sermon, it would be to help you hear this parable the way Jesus’ contemporaries did. When I read it, were you scandalized? Did you think Jesus must have something wrong with him? Did you disagree? Of course not. You have heard this before. You are familiar with the truth it teaches. Whether you have taken that truth to heart is a different question, but you are not surprised by it.

Plus, the Pharisee is a self-righteous jerk. Our culture has taught us to despise self-righteous jerks. Ironically, if we buy into the values of our culture uncritically, this is exactly what we become. But we still do not like them. A contemporary American finds the Pharisee in this parable impossible to like. Meanwhile, we want to give the tax collector a break. Sure, he’s done some bad things, but he is humble and sincere. That counts a lot with us. We tend to love the fallible guy with the good heart. The first century Jews who first head this story from the lips of Jesus would have heard it very differently.

To begin, the Pharisee would have been an easy character to love. After all, he was loyal to God, country, and family. He tried. He did the right things. He was a person you could count on. He was honest and conscientious. If anyone could be worthy of God’s love, or at least respect, it was this guy. He was a patriot and a good guy. The tax collector, on the other hand, would have been automatically despised, and not because people hate to pay taxes. The tax collector was a traitor. He collaborated with the pagans who were oppressing God’s people. The Romans farmed out their taxes. They would put a region up for bid. One person says, “I’ll get the empire $15 million from Mobile.” Another says, “I’ll get $20 million.” The highest bid wins the contract. The winning bidder becomes the local tax collector, and he gets to use the Roman army to get as much money out of people as he can. The idea being, if you bid $20 million, you collect $25 million. The difference between what you collect and what you have to pass on to Rome is called profit. Right away then we know this guy is disloyal to his people, and he’s crooked to boot! Many of the people listening to Jesus would have considered him worthy of death.

Jesus had a way of telling stories that shook people up, didn’t he? Once again, this is a parable about the kingdom of God. It is about who is in, who is out, and the criteria for entering. Jesus takes up the question: Who is right with God? It was not an academic question. Many of his opponents were exactly like the Pharisee in his story. Many of his disciples were exactly like the tax collector. We even know a couple of names: Matthew had been a tax collector and so had Zaccaheus. Jesus tells this story to make a point about the kingdom of God and how it is arriving through his ministry.

If Jesus had told the story so that at the end both the Pharisee and the tax collector had gone home justified—that is, right with God—he still would have offended many people. Telling it the way he did, … well, he wasn’t going to win any popularity contests. It is the parable of the prodigal son transposed into a different key. The Pharisee is the loyal son, the tax collector the rebel. To most people’s minds, God should have been pleased with the Pharisee and rejected the tax collector.

How can I help you feel what those first listeners felt? Consider this story: Two people came to the deacons and me for help. One was a long time church member, faithful in attendance, a tither, not currently on the session but an elder, someone who always does things to help around the church—in the kitchen on dinner days, all that. The other was a homeless drug addict who recently vandalized the church. They both needed $100. The church member for medicine, the drug addict claimed it was for rent. Happily the deacons happened to have exactly $100 in their budget. So the deacons and I talked it over and decided to give the money to … the drug addict. Let me say, before hymnals come flying, that this did not happen. It would not happen. We are not going to ignore the needs of someone in our congregation if we can help at all. I made this story up because I wanted you to get a taste for how Jesus’ story would have sat with his first audience. If you were thinking, “What?! That’s not right! You got it wrong!” Then you may have some idea how they felt.

Now, from this point on I will make an assumption. I will assume that Jesus was right. What he said about God surprised his contemporaries. It may surprise us. But he was right. What then does the parable mean for us?

I think the best way to answer that question may be to look closer at the two main characters and try to experience vicariously what they did. Let’s start with the Pharisee.

The Pharisee represented Jesus’ target audience, which Luke describes this way, “They trusted in themselves that they were righteous and looked down on others.” This is the Pharisee’s first mistake, trusting in himself. Scripture clearly teaches, “All have sinned and fall short of the glory of God” [Romans 3.23]. That’s in Romans, so it wasn’t written yet and we therefore cannot expect the Pharisee to know it; but the same idea is there in the Psalms and Jeremiah. Did the Pharisee even need that? He could have simply looked into his heart, and if he were honest with himself, he would not have been so confident in his prayer.

Probably the Pharisee defined sin too narrowly. Like a lot of people, he figured that if he didn’t steal, murder, worship idols, or commit adultery, then he was OK. Some people who think Christianity is all about rules—“do this,” “don’t do that”—think that’s all the word sin means. In reality, sin is a condition of the heart. Sin means the part of you that is supposed to delight in God is broken. The bad things you do are symptoms. Various people are subject to different sorts of temptations, and some people are a lot worse than others in terms of how destructive and hurtful they can be; but every human being has the same basic root problem. This is why we need a Savior.

If being right with God were a matter of following some checklist of rules, there would be some people who managed to get it right. God could love those people and give them the kingdom of heaven. As things stand, however, no checklist could ever matter because our hearts are far from God. That’s why God sent Jesus. To save us. To turn our hearts back to God. To suffer the consequences of our sin, to forgive us, and to give us new hearts. The Pharisee in the story would never be interested in a Savior like Jesus. He trusts in himself. He thinks he doesn’t need a Savior, and that means he is farther from God than the tax collector is, even at the start of the story.

The Pharisee’s second mistake is a common one. He appeals to comparison. “Am I holy? Am I pleasing God? Am I fit for the kingdom? Well, let’s see. One thing is for certain: I am a lot closer than most people.” The Pharisee observes that most people have obvious faults. He considers them greedy, dishonest, and full of lust. Is he right? Of course, he is! His mistake comes in thinking he is better than they are. He cannot see his own faults. He is proud, selfish, and uncompassionate. He may think those are lesser evils, but they are not. And even if they were, what would it matter? You could be the holiest person who ever lived (Jesus excepted), the nicest and most caring, the most humble and honest—the all around best person ever (again, except Jesus)—and what would your status before God be? You would still be a sinner in need of a Savior. Without the new heart only Jesus can give you, you would be as lost as the most immoral reprobate who ever disgraced the human race by his existence. The Pharisee just didn’t get it. He looked at the tax collector and mentioned him specifically in his prayer. “I thank you, God, that I am not like this tax collector.” You can always point out people who are worse than you are. So what? God is not impressed.

The third mistake the Pharisee made was appealing to works. Two specifics are mentioned. He fasted twice a week and tithed everything scrupulously. Note: If he did these, he did a lot more. These are things that both he and his contemporaries would have considered above and beyond the call of holiness. Anyone can fast occasionally, even regularly, but twice a week? That shows devotion! Anyone can give. Some tithe. This guy tithed everything. Income. Produce from his garden. You name it. Jesus once criticized a group of Pharisees for tithing their spices but ignoring more important matters. The Pharisee in the story reminds us of them. He imagines that his devotion counts for something. He thinks God will be pleased with him because of all the religious stuff he does. Not so.

Like Jesus’ first audience, we might want to know, why not? It goes back once again to the state of our heart. Without the new heart only Jesus can give, religion is nothing but a game. So the Pharisee fasted twice a week? So what? He may be starving his body, but he is feeding his immense ego. You might think that certain good deeds ought to count for something with God. And they do, once your relationship with God is restored and you are right with him. Once you experience his grace, then yes, your good works mean something. They last. They make a real difference. But, they are never the reason why God loves or accepts you. If your heart is far from God, nothing you do can change that fact or overcome it. Only God’s grace can set you free and bring you home. The Pharisee thought the kingdom of God could be entered only by those who were holy. He thought his impressive resume of religious deeds and charity made him holy. Not so. The kingdom of God can only be entered by grace, and only grace can make us holy.

The Pharisee made these mistakes because he was ignorant of God and ignorant of himself. He was ignorant of God because he thought God was petty, rejoicing over the Pharisee’s small moral triumphs. God was not impressed, and of course God sees our sin even when we do not. God sees the heart, and he knows.

The Pharisee was ignorant of himself because he imagined himself holy when he was not. Here is a handy way to tell when you are doing this. If you start to imagine you might not need a Savior, you’re doing it.

One of the ironies of the Christian life is that the holier you get, the more you are conscious of falling short. All the really holy people throughout church history have been acutely aware of their need for grace.

Maybe it is something like the kid who played football in his backyard and dreamed he was the greatest quarterback ever. Playing high school football would show him there are lots of talented players out there. Playing in college would show him his talent may be above average, but not the best ever. And if he made it to the professional ranks, he would soon realize how far he was from being the best ever. Playing in the backyard, the dream seemed possible. The higher he rises in the game, though, the more reality sets in. Maybe you find that helpful, maybe not. The important thing is, the more you mature as a Christian, the closer you get to Christ. The closer you get to him, the more you realize how much God has to change in you to make you like him. If you ever start to feel complacent as a Christian, that you have learned all you need to know, developed your faith sufficiently, achieved a comfortable level of holiness, take another look at Christ and at yourself. That complacency is evidence you are not nearly so far along as you had thought.

So much, then, for the Pharisee. We don’t want to forget his friend the tax collector. Today is Reformation Sunday. On October 31, 1517, Martin Luther posted a theological treatise on the church door at Wittenberg. He was inviting disputation. And he got it. The Protestant Reformation, bubbling under the surface of the medieval church for so long, finally boiled over.

I know what you are thinking, and no, I am not going to give you the kind of sermon once popular in Protestant pulpits that pitted the Catholic Pharisee against the Protestant tax collector. I don’t know about you, but the Catholics I know are not like the Pharisee in Jesus’ story. Maybe the ones Luther knew were, but not the ones I know. And besides, I fear God laughed at those old Protestants who turned Jesus’ story around and said, “Lord, we thank you that we are not like these Catholics.” Who really was the Pharisee that day? Protestants have been as smug about their doctrines of grace as the Pharisee was about his good works. So I don’t want to play that game. However, I do believe that what happened to the tax collector is what the Protestant Reformation was about.

You can define the Reformation in a number of ways, and all of them would be right. It was a political movement. It was a social movement. It was a religious movement. It was a natural consequence of the printing press and putting the Bible into the hands and languages of the common people. It was a corrective to abuses in the church. But if we talk about a Reformation experience, I think this is it: Standing before God, conscious of the gulf that separates you from him, conscious of your need for a Savior, not even looking up to heaven but simply praying from the heart, “God, have mercy on me, a sinner.” And … and this is the best part, knowing that because of what Jesus did for you on the cross that God has heard your prayer and forgiven you and bridged that gap.

What was the Reformation about? What is its continuing relevance? What does it mean for you today? I say look at the tax collector and you will have your answer. The Reformation was about grace. God’s grace is our only hope, yet he gives it so freely. That experience: coming to God with empty hands, throwing yourself on his mercy, and then he welcomes you home with open arms. That’s the experience. Matthew and Zacchaeus had that experience. Martin Luther had that experience. It is the same in every time and place. I hope you have had it too.

The grace of God is for you. No matter how holy or wicked you are. Jesus died for you, and that is enough. Trust in him. Seek his grace. It is enough. Amen.

rev_mauldin@yahoo.com
October 28, 2007



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