The Pharisee and the Tax Collector - Luke 18:  9 - 14
(Bible quotes are from the New English Bible, unless otherswise noted)

V 9.
And here is another parable that he told.  It was aimed at those who were sure of their own goodness and looked down on everyone else.
The Message: He told his next story to some who were complacently pleased with their moral performance and looked down their noses at the common people:

Jesus has been talking to the disciples when he told the parable immediately preceeding this one. I wonder if it was some of his own disciples who were feeling self-righteous and needed to be made to think about that.  James and John, for instance, tried to guarantee themselves good seats in the kingdom (Matt 20:20-28; Mark 10:35-45). In the next incident reported in Luke 18, it was the disciples who were trying to stop the children being brought to Jesus.  Were they still feeling that Jesus (and they) were too important to be bothered with such insignificant beings!

V 10.
'Two men went up to the temple to pray, one a Pharisee and the other a tax-gatherer.

Pharisees: A powerful branch of the Jewish religious community during Jesus' time.  Considered to be religious experts, this group believed that the oral law of the Jewish faith was as equally authoritative and inspired by God as the Torah, or written law.  Consequently, they obeyed very strictly God's laws and all the tradition of interpretation they had established.  Jesus reserved some of his harshest criticism for them (Quest Study Bible dictionary p.1747)

Tax Collectors.  Those employed by the Roman authorities to collect taxes for them.  They were notorious for imposing more taxes than were required, skimming off the top to line their own pockets.  They were despised by the Jews for collaborating with the Roman government that ruled over them (Quest Study Bible dictionary p.1743)

V 11, 12
The Pharisee stood up and prayed thus: "I thank thee, O God, that I am not like the rest of men, greedy, dishonest, adulterous; or, for that matter like this tax-gatherer. I fast twice a week; I pay tithes on all I get."
NIV.  The Pharisee stood up and prayed about himself: 'God, I thank you that I am not like other men - robbers, evildoers, adulterers - or even like this tax collector.  I fast twice a week and give a tenth of all I get.'
NLT.  The proud Pharisee stood by himself and prayed this prayer: ' I thank you, God, that I am not a sinner like everyone else, especially like that tax collector over there!  For I never cheat, I don't sin, I don't commit adultery, I fast twice a week, and I give you a tenth of my income.'
Nathan Nettleton paraphrase. The religious man struck a pose in full view of everybody and prayed out loud, saying, "God, I give you thanks that I am not dishonest, corrupt or perverted like other people. I especially thank you that I am not like that traitor over there. I fast religiously twice a week, and donate ten percent of all my income to you."

New Bible Commentary, p 1008.  The Pharisee was a pious man, living an honest and upright life.  He did more than the law required.  He fasted twice a week - on Mondays and Thursdays - although the law required people to fast only once a year on teh Day of Atonement.  He gave tithes of all his income and not just the required parts.  But he stood up in a prominent place to pray, he commended himself for his piety (his prayer is all about 'I'), he despised his neighbours and he suggested to God that there was nothing he needed.

'The Pharisee, doesn't need God or other people.  He has no need to be in relationship with others.  He can take care of himself.  I don't think God can do much with people who can take care of themselves so thoroughly.  On a more personal level, it is difficult to have a meaningful conversation with someone who is so focused on self.' ( Susan Hunnicutt,  Leslie Congregational U.C.C., contribution to Midrash email discussion list.)

Richard Donovan, SermonWriter: The Pharisee compares himself to the worst elements of his society, and pronounces himself excellent by comparison.  When picking a standard by which to measure ourselves, we need to aim high.  The only faithful standard is Jesus.  If we compare ourselves to Jesus, our sins will be obvious and we will not fall into the sin of pride as did this Pharisee.
               The Pharisee is genuinely observant -- clearly exceeding Torah requirements.  He is required to fast only on the Day of Atonement, but he fasts twice a week.  This is no small matter.  Fasting requires great spiritual discipline.  It might help us to fast for one day so that we can understand the depth of this man's commitment.  The Pharisee is required to tithe only the production of his fields (Deut 14:22), but he tithes everything.  We might try that for one week too -- tithing everything!  We find it easy to criticize the Pharisee, but few of us are nearly as devoted to our faith as he was.

We need to be careful, when we read of this Pharisee, that we don't begin to compare ourselves with him and think that we are better. That would be doing just the same as he did.  The Pharisee thought that all he needed to do to gain God's favour was to keep all the rules - and he did that very well.  He didn't think about the possibility that God might want him to come with an attitude of unworthiness and need or that God might want to be able to lift him up and comfort him.  There is a trap for all of us who live responsible, respectable lives in thinking that we are OK - that there is nothing better we need to do.

V 13.
But the other kept his distance and would not even raise his eyes to heaven, but beat upon his breast, saying, "O God, have mercy on me, sinner that I am."
The Message: Meanwhile the tax man, slumped in the shadows, his face in his hands, not daring to look up, said, 'God, give mercy.  Forgive me, a sinner.'
Nathan Nettleton paraphrase: Meanwhile the traitor fell to his knees in a quiet corner, and with his face buried in his hands, he prayed, "God, I know I am a sinner. Please have mercy on me!"

The tax collector makes a great contrast in his attitude to himself and to God.  He is well aware of his shortcomings and probably doesn't imagine that he could possibly be acceptable to God.  But that doesn't stop him from asking for forgiveness.  It shows a much better understanding than the Pharisee had of what God is really like. He understands that, no matter how bad we are and what we have done, God is still wanting us to come to him and is willing to forgive, if we are able to accept his forgiveness.

V 14
It was this man, I tell you, and not the other one, who went home aquitted of his sins.  For everyone whom exalts himself will be humbled; and whoever humbles himself will be exalted.'

At another time, Jesus told the Pharisees,  in Matthew 9: 12, 13 (NLT) - "Healthy people don't need a doctor - sick people do." Then he added, "Now go and learn the meaning of this Scripture: 'I want you to be merciful; I don't want your sacrifices.'  For I have come to call sinners, not those who think they are already good enough."  Here he is, telling the disciples (or whoever else he was talking to) the same thing again.

New Bible Commentary, p 1009. The parable is thus another demonstration of concern for the 'outcasts'.  God is always ready to receive the unrighteous when they call to him, but he closes his ears to those whose pride in their religious practices and good works makes them feel self-sufficient.

Zondervan NASB Life Application Study Bible, note to 1 Cor.15:9-10 "True humility is not convincing yourself that you are worthless, but recognizing God's work in you. It is having God's perspective on who you are and acknowledging his grace in developing your abilities."

Interestingly enough, the tax collector makes no offer to refund money as Zacchaeus will do (19:8).  Nothing is said of his changing his ways and becoming respectable.  He does not bring personal achievement to the table so that he might bargain with God, and he makes no offer to play the personal-achievement game.  He has nothing to commend him, and makes no effort to become commendable.  His only virtue is his humility, which allows him to ask for mercy.  God answers his prayer, and he goes down to his home justified.  "The term 'justified,' from the verb dikaioo, is related to the word 'righteous' (dikaios) in verse 9… (Tannehill, 267).  We thus have a righteous man (the Pharisee) going down to his house as unrighteous and an unrighteous man (the tax collector) going down to his house as righteous.  The point is obvious.  When it comes to righteousness, only God's grace counts.  ...........
Those to whom Jesus first told this parable must have been surprised at the Great Reversal as the parable unfolded.  We need to recover that surprise!  Perhaps we can do so by imagining a drug addict sitting in the back pew and the deacons at the front.  Then let us hear Jesus say, "I tell you, this druggie went down to his home justified rather than all these deacons."
This parable invites us to examine ourselves to determine if we are self-righteous and contemptuous of other people.  It would, indeed, be unfortunate if we were to conclude our study of this parable by thanking God that we are not like the Pharisee.
(Richard Donovan, SermonWriter)