Lost & Found: The Tax Collector

Luke 18

 

There are various types of sin.  All sin is failure to do the good God rightly requires of us.  Some of these failures are more serious than others. Do you know there is one sin that is far more serious than all the rest? It is so serious that if we continue in it we will be cut off from God forever without hope.  It is so serious that Jesus, who was so kind even to the worst of sinners, never spoke gently to anyone guilty of this sin.  It is so serious that it can work its way into the most well-behaved people in the world without being noticed.  And once embraced it will make them guiltier than the worst sinner in the world. In the list of sins this one, I believe, is most insidious.  Do you know what sin I am talking about?  A most serious sin in the bible – the one that will damn you forever should you persist in it is the sin of self-righteousness – and that is the topic of our bible text today.  Before we read, let’s pray.

9 He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: 10 “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. 11 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. 12 I fast twice a week; I give tithes of all that I get.’ 13 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!’ 14 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.”

This passage presents two very different types of people – a Pharisee, a member of the religious and cultural elite and a tax collector, an outcast in Jewish society who engaged in treason and extortion as he collected taxes for the hated Romans and most likely associated with other outcasts in licentious living.  These two very different men stand as stark contrasts to teach us some stark lessons. Listen to what George Whitefield, the 18th century evangelist, buried in nearby Newburyport, says about this passage, ”The parable of the Publican and Pharisee, is but as it were a glass, wherein we may see the different disposition of all mankind; for all mankind may be divided into two general classes. Either they trust wholly in themselves, or in part, that they are righteous, and then they are Pharisees; or they have no confidence in the flesh, are self-condemned sinners, and then they come under the character of the Publican just now described. And we may add also, that the different reception these men meet with, points out to us in lively colors, the different treatment the self- justified and self-condemned criminal will meet with at the terrible day of judgment: ‘Every one that exalts himself shall be humbled, but he that humbles himself shall be exalted.’” [1]

This parable paints a shocking contrast between two very different men.  Once again Luke sets up the contrast between a Pharisee and a tax collector.  Once again Jesus turns the religious world on its head.  And once again, I believe the Lord himself wants to speak to us about his ways.  I believe there are three things he wants to do this morning. 1) I believe he wants to expose our self-righteousness for what it is that we might be saved from our sin. 2) I believe he wants to invite self-humbled people to find forgiveness and salvation, and 3) I believe he wants to give us fresh motivation to proclaim the wonderful riches of free grace to a broken world.  To sum it up in a sentence, God humbles the self-exalted and exalts the self-humbled, pass it on!

Luke tells us that Jesus told this parable for those who trust in themselves and treat others with contempt.  And these two qualities go with each other.  If you trust in yourself the eventual and often immediate outcome is that you will treat others with contempt.  Do not think that you can do one without the other.  Is your problem lack of respect for others or lack of love for others? Your problem is self-righteousness.  Do you trust in yourself?  Than you will not properly love and respect others. The two are coupled together.  “Why?” you may ask.  It all has to do with where the center of your universe is. If you are the reference point than all others are either potential rivals and by necessity must be conquered or already conquered and therefore ignored or ridiculed.  So, self-righteousness and contempt for others go hand in hand.  Find a man without love for others and you will most likely find a self-righteous man.  Find a self-righteous man and you will find someone who has contempt for others.  Do you recognize your lack of love for others? I think the cure is through the painful but necessary elimination of self-righteousness and this passage is just what you need.

We find the self-righteous contemptuous Pharisee going to the temple to pray.  He is in the presence of God in the most holy place in Judaism and he stands up to pray, probably alone, set apart from the hoi-poloi, probably in the inner court, the nearest a non-priestly Jew could get to the actual holy of holies where the tabernacle of God was, the symbol and the place of the very presence of God.  And he stands up to pray but his prayer really isn’t a prayer to God but more to himself.  He takes the opportunity to thank God but the object of his praise is not God but himself.  In a dramatic and comical way he prays, ‘God, I thank you that I am not like other men, extortioners, unjust, adulterers, or even like this tax collector. 12 I fast twice a week; I give tithes of all that I get.’  Now it may seem ridiculous that anyone would ever pray this way but are these not the honest vocalizations of what is all too often truly in our hearts? Don’t we often or even continually compare ourselves to others?  And don’t we usually do so to make ourselves feel better about ourselves?  Isn’t this often the heart of gossip?  We love the juicy details of someone else’s mishap largely, I believe, because we feel superior through it.  What about Saddam’s hanging?  Did you find yourself condemning him for his crimes and even delighting in his execution?  Now I am in no way saying justice was not carried out.  I just think that we often like to have the Saddams and the Hitlers around just to make ourselves feel better about ourselves.  “At least I’m not like Hitler.”  At least I never killed anybody.  “Thank you God that I am not like other men – Saddam’s and Hitlers and this tax collector.”  Are we not pretty much just like the Pharisee?  The only difference is we know we shouldn’t pray it out loud.  But does not the Lord hear your thoughts? It is no different to him.

 I know one area for me where I display self-righteousness is with my kids.  In particular, I am all too often like this Pharisee in terms of how I treat my kids when they don’t take care of their things.  I grew up in a home where we were taught to take good care of our possessions.  I find myself often with an exaggerated sense of my ability to make items like clothes and electronics and tools last a long time.  I am quick to remind my family that I just recently got rid of the shirt I wore in my senior picture, that my boots from high school would still be very useful if their mom hadn’t thrown them out.  And I find myself unfavorably comparing my children’s breakage of things like plates or toys to my spotless record of taking care of my things.  You know you are struggling with self-righteousness if you start your sentence with “When I was a kid we didn’t ….”  And at those moments my assertions and self-righteousness are just as ridiculous as the Pharisees’. 

Another way we can be just as ridiculous as the Pharisee in our self-righteousness is what we do when we feel like someone else is blaming us for something.  Have you ever noticed that?  I have found myself extremely self-righteous when someone brings an observation or correction to me in an area that is close to home – like my children.  Just the other day I noticed how strong and extreme my self-righteous is when Peg and I were discussing some parenting issues.  Peg was offering some suggestions to improve my parenting of the children and I was so resistant to any insinuation that there was any room for improvement in my parenting.  Now I wouldn’t have said it like that.  The way it came out was in my squirming in my chair while Peg was talking and then, after interrupting, redirecting our conversation to how the kids are the ones who need to change and how Peg needs to do better to help them change.  Now, at the time I didn’t really recognize it as self-righteousness and maybe Peg didn’t either but that was exactly what it was.  It came across subtly but it was just as ridiculous as the Pharisees comical prayer.  Have you ever been like that?

Folks, the sad reality is that we are extremely self-righteous by nature and left to ourselves we will not only have moments of comical self-righteousness but lead lives of comical self-righteousness that will not be funny at all in the end.  For, if we persist in this sin we are in serious trouble – just like the Pharisee in the story.

But this parable is given that we might find a remedy for self-righteousness.  Look again at this passage as we look at the tax collector.  He has gone up to the temple as well but his disposition is very different.  He is standing far off – probably in the outer courts in a corner somewhere, not to be noticed by anyone.  And he is praying, truly praying to God.  But he will not even lift up his eyes to heaven but can only look down.  I imagine there were hot tears of sorrow and remorse and humility streaming down his face and watering the ground.  He is not in the least interested in bringing any of his supposed righteous deeds before God.  There is no focus on the evil deeds of others.  Instead he beats his breast in humiliation and Godly remorse.  His focus isn’t on himself, his own ability to somehow win favor with God.  Instead his only plea is to God’s mercy.  His hope is not in the least in himself.  For a matter of fact he characterizes himself as “a sinner” or more literally “the sinner” in the original language.  There is no – “thank you God for making me better than others.”  There is no, “I do this or that”.  There is no “when I was a kid we never did that.”  There was no “what a loser that other guy is.”  There was only, “God, be merciful on me the sinner.” 

Folks, this is a incredible contrast to the Pharisee.  This is an incredible contrast to you and me.  This tax collector has no hope in himself.  He sees himself as condemned and hopeless.  His only hope is in the mercy of God.  His plea can also be translated, “God, propiate me, the sinner.”  Now, we don’t talk like that now so the translators say, “have mercy on me,” but the word is technically propitiate.  This is a word that means put away wrath towards me.  This man is fully acknowledging that God is rightfully wrathful towards him.  And instead of trying to justify himself he is saying, “guilty as charged.”

Now, this is not at all the normal response to condemnation.  We would rather fight tooth and nail to justify ourselves before others.  Now you may say, “I would not, I am trusting in Christ alone for my justification.”  I am confident that for most of us, we are trusting in Christ.  Yet I am also confident that we often live day to day fighting tooth and nail to justify ourselves.  Listen to what Pastor Alfred Poirier says about this:In counseling, I see it in the humorous way a couple will be diverted from the issue at hand to debate who said what, when, and where. Or in how people debate back and forth as to whether it was a Tuesday or a Wednesday when they did something. Why do we expend so much time and energy swatting at these flies with sledgehammers? Why are our hearts and minds so instantly engaged and our emotions surging with great vigor in our defense? The answer is simple. These issues are not minor or insignificant. We defend that which we deem of great value. We think it is our life we are saving. We believe something much larger will be lost if we do not use every means to rescue it. Our name, our reputation, our honor, our glory.…. Thus, for the sake of our pride and foolishness, we willingly suffer loss of friends, spouse, or loved ones. Some of that destruction comes in the shape of a thin truce. We tolerate a cold war. We make a false peace. We pledge to each other to discuss only those things which have little significance for bettering our souls. We lay out land mines and threaten the other that we will explode in anger if they so much as raise the forbidden subject of my mistake, my error, or my sin. “ [2]  Are you like that?  Sad to say, I am.  Or as someone once said, “I don’t know if you are like me, but I am.”

And what are we doing when we act that way?  Are we not denying Jesus Christ?  Are we not denying the truth of the gospel?  Are we not acting like the Pharisee instead of the tax collector?  The tax collector is not spending an ounce of energy justifying himself.  He has received the justice of his condemnation without protest.  He has recognized that he has inexcusably disobeyed and dishonored an infinitely good and holy God.  He has recognized that he has no plea in any of his own behavior.  He only had condemnation for himself.  He would not be offended if someone told him at that moment that he deserves to go to hell.  He would probably say “you don’t even know the half of it.”  As far as he is concerned he is “the sinner”.  This is the mindset behind the Apostle Paul’s statement near the end of his life when he calls himself the foremost of sinners.  It is the mindset behind Jesus command to take the log out of our own eye before we take the speck out of our brothers.  It is an acknowledgement of the fact that as far as we know we are the worst sinner in the world.  Folks, this isn’t false humility.  This is reality.  If you and I can truly see ourselves in light of the goodness and glory of God we will be filled with a sense of our own guilt and unworthiness.  We won’t think anyone else is worse – we will be the worst of sinners for we will know our sin unlike anyone else’s and beat our chest and put no hope in ourselves.  Who is the worst sinner in your life?  Is it you or is it someone else?  Do you think you have not murdered?  But have you murdered people in your heart?  Do you think you have not been sexually immoral?  But have you lusted in your heart?  Do you see yourself as religious and a worshipper of God?  Have you not had yourself as the chief object of your worship – thinking about ways to bring attention to yourself or acquire fame and glory for yourself or inflict vengeance on your enemies or to bring comfort and pleasure to yourself?  Are you not in your thought life the most worthy one in the universe, the chief object of your affections?  And if this is so, you have committed sin and a cosmic travesty in putting yourself ahead of the only truly worthy one who is to be at the center of the universe – God himself. And so, you are just as guilty as the one who has the audacity to live out their thought life.  Have you not noticed that the only difference between Saddam’s and your average Joe is that Saddam had the power to do what he wanted?  And would you not do great evil if you had great power?  Folks, if we saw ourselves truly with God’s eyes we would beat our chests along with the tax-collector and put no hope in ourselves.  Where is your hope this morning?

The tax collector put no hope in himself but he did put hope in someone.  Do you know who?  To whom was his plea?  It was to God wasn’t it?  The very one he had sinned against was also the object of his hope.  This is a blessed truth!  The very one whom we have chiefly offended with our sin is also the very one in whom we have hope for salvation.  And he must be the only One in whom we put our hope.  The Pharisee put his hope in himself and his deeds, he ultimately had no need for God.  Not so the tax collector.  His plea was, God, have mercy on me a sinner!  God, propitiate me a sinner!  God, mercifully according to your goodness and kindness, put away your just anger against me, a sinner, who deserves anything punishment he gets but wants you and your forgiveness.  God, be merciful to me a sinner.  There is no pride in this but abject humility before God.

And such a man or woman will not be disappointed.  For God has propitiated his wrath for all who would become as the tax collector.  He has sent his wonderful and glorious Son – his pride and joy – the apple of his eye.  He has sent the one in whom he is infinitely pleased.  And this Son, Jesus Christ, went to the cross in the tax collectors place and took the punishment for sin he and all those like him deserve that the tax collector and all like him may have the reward of eternal life the Son deserves.  The Son became sin for us and was punished as such on the cross, propitiating the Father’s just anger, that in this Son we might be justified.  God has propitiated his wrath and it cost him his very Son.  Jesus died for you that you might be forgiven and live in him!  Look up tax collectors, your forgiveness and hope has come and it stands finished.  The wrath of God is put away, you are now justified before God, not in your righteous deeds, not a speck because of your character, past, present or future, but all and entirely because of the Son.  That is where you and I must put our hope - today, tomorrow and every day.  Rejoice in your salvation – rejoice in the Son – rejoice in forgiveness and eternal life and live for him!  You can now go to your house justified.  For everyone who exalts himself will be humbled but the one who humbles himself will be exalted.

So let us commit to rejoice in our only salvation – Jesus Christ.  Let us commit to boast in him alone.  Let us commit to do this not only on the judgement day but on the day that someone else judges you.  Let us commit to do this when someone brings correction to us – be it founded or unfounded.  Stop trying to justify yourself, you are already a condemned sinner without hope in yourself.  Stop trying to justify yourself – you are only and always justified entirely by another’s righteousness – Jesus Christ.  When someone criticizes you tell them, “you don’t know the half of it.”  Stand on the truth of the gospel – it condemns sinners and justifies tax collectors.  Let it be our only boast and our entire hope and joy.  Let us live gospel centered lives!

And, let us tell others.  If we really understand this text and its truth it will change our self-image and our relationship with others.  We will be humble yet exalted in Christ.  Because of this, I believe God will give us fresh motivation to tell others because we realize they need the same truth and because we no longer see them as objects of contempt or competition.  Love will flow where self-righteousness is absent.  Love will flow from a tax collector who has been forgiven.  He who is forgiven much loves much, he who is forgiven little loves little.  So let us be changed by our Savior’s words today  - let us kill self-righteousness – let us cultivate joy in our salvation and let us tell others about it.  Let’s pray.



[1]Whitefield, G. 1999. Selected Sermons of George Whitefield. Logos Research Systems, Inc.: Oak Harbor, WA

[2] Alfred J. Poirier ,The Journal of Biblical Counseling • Volume 17 • Number 3 • Spring 1999