Pharisee and Tax Collector: Meaning, Prayer & Story

Luke 18:9–14 · Story, prayer, meaning and teaching guide

Two Prayers, Two Hearts, One Lesson About Mercy

The Pharisee and the tax collector both went to the temple to pray, but Jesus used their words, posture and attitude to expose the difference between self-righteous comparison and honest dependence on God.

This guide explains the Bible passage, the two prayers, the meaning of “justified,” the common Matthew confusion, sermon ideas, children’s activities, crafts, a printable drawing sheet and important interpretation cautions.

Book-location correction: The parable is found in Luke 18:9–14, not in Matthew. Matthew was a tax collector called by Jesus in a different passage, Matthew 9:9.
Bible passage

Luke 18:9–14.

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Main contrast

Self-righteousness and humble repentance.

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Tax collector’s prayer

A direct request for God’s mercy.

Key outcome

The tax collector went home justified.

Older wording

“Publican” means tax collector.

Fast answer

What is the parable’s main message?

Jesus warns against trusting our religious performance as proof that we are better than other people. The Pharisee lists his achievements and compares himself with others. The tax collector admits his need and asks God for mercy. Jesus says the humble man—not the self-congratulating man—leaves the temple justified.

“God, be merciful to me, a sinner.”Luke 18:13 — short key line from the tax collector’s prayer
The practical lesson: Healthy spiritual practices matter, but they become spiritually dangerous when they are used to build superiority, avoid repentance or treat another person with contempt.

Choose what you need from the passage

Use the guide for personal study, sermon preparation, a Sunday school lesson or a family activity.

Passage location

Pharisee and tax collector Bible verse: Luke 18:9–14

Luke introduces the parable by identifying its audience: people who trusted in their own righteousness and treated others with contempt. That introduction is the interpretive key. The problem is not simply that one man performs religious practices; it is that he trusts those practices, praises himself and uses another person as a negative comparison.

What happens immediately before?

Luke 18:1–8 presents the persistent widow and the unjust judge, another teaching about prayer. The first parable stresses persistence; the second examines the heart of the person praying.

What happens immediately after?

Luke 18:15–17 describes Jesus welcoming children and teaching that God’s kingdom must be received rather than achieved through status or performance.

Read the whole passage in your preferred translation before using a commentary, sermon or children’s retelling.

Story in sequence

Pharisee and tax collector story explained step by step

Jesus identifies the spiritual problemHe addresses people who are confident in their own righteousness and look down on others.
Two men go to the temple to prayOne is a Pharisee, publicly associated with serious religious observance. The other is a tax collector, a socially despised figure.
The Pharisee reviews his moral recordHe thanks God that he is unlike people he labels sinful, then points to his fasting and tithing.
The tax collector stands at a distanceHe will not lift his eyes, beats his breast and makes a brief plea for mercy.
Jesus reverses the expected verdictThe respected religious observer is not presented as the one who goes home justified; the despised tax collector is.
Jesus states the kingdom principleSelf-exaltation ends in humiliation, while humble dependence on God leads to exaltation.
Prayer analysis

The Pharisee’s prayer and the tax collector’s prayer compared

Two approaches to God in Luke 18
FeaturePhariseeTax collectorWhat Jesus exposes
FocusHis own behavior and superiorityGod’s mercy and his own needPrayer can mention God while remaining centered on self.
ComparisonMeasures himself against people he condemnsDoes not compare himself with the PhariseeComparison can replace honest self-examination.
Religious practicesNames fasting and tithingOffers no achievement as leverageGood practices cannot be used to place God in our debt.
PostureConfident and self-assuredDistant, sorrowful and unwilling to look upPosture reflects the story’s inner contrast, though posture alone does not prove humility.
RequestMakes no clear request for forgiveness or helpAsks directly for mercyRepentant prayer acknowledges dependence on God.
OutcomeNot named as justifiedGoes home justifiedGod’s verdict overturns human status and self-assessment.

A short prayer inspired by the parable

Merciful God, show me where pride, comparison or contempt has entered my heart. Forgive what I have done, teach me to receive Your grace without boasting, and help me treat other people with the mercy I need myself. Amen.

This is an original devotional prayer inspired by the passage, not a replacement for the biblical text.

Meaning

Why did the tax collector go home justified?

In the story, “justified” describes God’s favorable verdict: the tax collector leaves put right or accepted before God rather than the Pharisee. Christian traditions explain the wider theology of justification in different ways, but the narrative contrast is unmistakable. The tax collector does not defend himself, compare himself with others or present a record of merit. He asks God for mercy.

Humility

He recognizes that he cannot establish his standing before God by self-praise.

Repentance

His words and posture acknowledge sin rather than excuse or minimize it.

Mercy

His hope rests in God’s compassionate action, not in comparison with another person.

Important nuance: The lesson is not “religious people are bad and obvious sinners are automatically good.” The tax collector is commended because he turns toward God in humble repentance. The Pharisee is warned because his religious life has become self-trust and contempt.
Common search confusion

Is the Pharisee and tax collector parable in Matthew?

No. The parable appears only in Luke 18:9–14. Searchers often connect it with Matthew because Matthew himself was a tax collector before Jesus called him. That separate event is recorded in Matthew 9:9 and parallel Gospel passages.

Luke 18:9–14

An unnamed Pharisee and an unnamed tax collector pray at the temple. The story teaches about self-righteousness, repentance, mercy and humility.

Matthew 9:9

Jesus calls a specific tax collector named Matthew to follow Him. This is a narrative event, not the Pharisee-and-tax-collector parable.

Also avoid a second mix-up: Zacchaeus in Luke 19 is another named tax collector. Neither Matthew nor Zacchaeus is identified as the unnamed tax collector in Luke 18.
Historical and literary context

Why would Jesus’ original contrast have surprised listeners?

The two characters occupy very different public positions. Pharisees were associated with careful observance of religious law and practices. Tax collectors were commonly distrusted because taxation supported Roman rule and the system could enable exploitation. Jesus deliberately places a respected figure and a despised figure side by side, then overturns the expected spiritual ranking.

The Pharisee’s fasting and tithing were real religious practices
The problem is how those practices become grounds for superiority
The tax collector’s social reputation does not excuse wrongdoing
His repentance and appeal to mercy drive the reversal
Avoid anti-Jewish stereotyping: Do not use the parable to condemn all Pharisees, Judaism or religious observance. Jesus targets a posture of self-trust and contempt that can appear in any religious or nonreligious person—including the reader.
Personal application

How to apply the parable without becoming proud of being humble

1
Examine comparison

Notice when another person’s failure becomes evidence of your own goodness.

2
Name your need

Confess specifically rather than hiding behind general statements about human imperfection.

3
Receive mercy and extend it

Let gratitude for grace change how you speak about people you are tempted to despise.

Five reflection questions

  1. Whom do I use as a comparison when I want to feel morally or spiritually secure?
  2. Do my prayers contain honest confession, or mostly reports of what I have done well?
  3. Have worship, generosity, fasting or service become part of an identity of superiority?
  4. Where do I need to ask for mercy without defending myself?
  5. How would receiving mercy change my treatment of someone I currently judge?
Preaching help

Pharisee and tax collector sermon outline

Big idea: God receives the person who abandons self-justification and asks for mercy, while religious achievement cannot justify contempt.

1. The audience Jesus confronts

Begin with Luke 18:9. The stated problem is self-trust joined to contempt for others.

Application: Pride can hide inside orthodox belief and admirable discipline.

2. The prayers reveal the hearts

The Pharisee reports his record and compares. The tax collector confesses and asks.

Application: The grammar of prayer can reveal what the heart trusts.

3. God gives the final verdict

Jesus reverses the expected outcome and states the principle of humility and exaltation.

Application: Stop building a case against others and come honestly before God.

Sermon caution: Do not preach, “Thank God we are not like the Pharisee.” That repeats the very comparison Jesus exposes. Invite every listener—including the preacher—to stand under the warning.

Possible sermon titles

  • When Prayer Becomes Self-Praise
  • The Prayer God Receives
  • Merit, Mercy and the Comparison Trap
  • Two Men Went Up to Pray
  • The Danger of Being Right About Everyone Else
Group study

Bible study and discussion questions

Observation
  1. Who is the stated audience in verse 9?
  2. What actions and words belong to each man?
  3. What does each prayer ask from God?
  4. What verdict does Jesus give?
Interpretation
  1. Why are fasting and tithing not enough to justify the Pharisee?
  2. What does contempt reveal about self-righteousness?
  3. What does the tax collector believe about God?
  4. How does verse 14 summarize the reversal?
Application
  1. Where does comparison appear in church life?
  2. How can confession become more honest?
  3. How do we practice discipline without boasting?
  4. Whom are we tempted to treat as beyond mercy?
Closing practice
  1. Allow one minute of silence.
  2. Confess privately without comparing.
  3. Pray for someone you tend to judge.
  4. Thank God for mercy rather than status.
Children’s lesson

Pharisee and tax collector story for children

Two men went to the temple to pray. One man talked about how good he thought he was and how bad he thought other people were. The other man knew he had done wrong. He did not brag or make excuses. He asked God to show him mercy. Jesus said the second man went home right with God because he came with an honest and humble heart.

Say it simply

God does not want us to use prayer to show that we are better than someone else.

Memory line

“God, be merciful to me, a sinner.”

Life example

Instead of saying, “I am better than them,” say, “God, help me do what is right and be kind.”

Questions for children

  • Why did both men go to the temple?
  • Which man talked mostly about himself?
  • What did the tax collector ask God to give him?
  • What is the difference between being humble and saying you are worthless?
  • How can we be honest with God this week?
Teaching note: Humility does not mean telling children they have no value. It means seeing themselves truthfully, receiving God’s mercy and refusing to gain importance by pushing someone else down.
Hands-on learning

Pharisee and tax collector craft ideas

Craft 1: Two-Sided Prayer Heart

Materials: cardstock, scissors, crayons, glue and yarn.

  1. Cut out a large paper heart.
  2. On one side write, “Stop comparing.”
  3. On the other write, “Ask God for mercy.”
  4. Add one honest prayer and one kind action.
  5. Punch a hole and hang the heart as a reminder.
Craft 2: Prayer Posture Foldable

Materials: paper, markers and a ruler.

  1. Fold the page into two doors.
  2. Label one door “Self-Praise” and the other “Mercy.”
  3. Inside, draw each man’s posture.
  4. Write what each prayer focuses on.
  5. At the bottom write one sentence about humility.
Craft discussion: Do not ask children merely to label one character “good” and the other “bad.” Ask what each man trusts and how each man treats other people.
Original printable activity

Pharisee and tax collector coloring and reflection page

This original draw-and-color worksheet avoids copying a commercial coloring page. Children can illustrate the two prayer postures and write the lesson in their own words.

Two Men Went to Pray

Luke 18:9–14

Draw the Pharisee praying

What is he thinking about?

Draw the tax collector praying

What does he ask God for?

God, be merciful to me.

My lesson: ________________________________________________

One person I can treat with mercy: ___________________________

Copyright reminder: Do not copy a random coloring image from search results into your article. Use your own artwork, a clearly licensed resource or a museum image whose reuse terms permit the intended use.
Art and painting

Pharisee and tax collector paintings: what to notice

Artists often communicate the parable through distance, body position, light and architecture. The Pharisee may occupy a prominent position while the tax collector bends, withdraws or stands in shadow. These visual choices interpret the story; they should not be mistaken for a photograph of the historical scene.

James Tissot

The Pharisee and the Publican, 1886–1894, uses contrasting posture and placement within an ornate worship setting.

Studio of Rembrandt

A drawing dated about 1650–1655 explores the publican-and-Pharisee theme with expressive ink and wash.

After John Everett Millais

An 1864 wood engraving presents the parable through detailed Victorian biblical illustration.

Use museum collection pages to confirm the artist, date, medium and image rights before reproducing a painting.

Interpretation safeguards

Common mistakes to avoid when teaching the parable

Weak interpretation versus a stronger explanation
Weak claimWhy it failsStronger approach
“All Pharisees were bad.”It stereotypes a Jewish movement and misses the specific heart problem in verse 9.Explain that the character embodies self-trust and contempt, a temptation open to anyone.
“Good works do not matter.”The parable criticizes trusting and boasting in works, not generosity, fasting or obedience themselves.Teach that practices should flow from faith and love, not superiority.
“The tax collector is accepted because he feels bad.”Emotion alone is not the point.Highlight confession, humility and appeal to God’s mercy.
“Humility means low self-esteem.”Self-hatred can remain self-focused.Define humility as truthful dependence on God without elevating or despising people.
“This is Matthew’s story.”Matthew is not named in Luke 18.Separate the parable in Luke 18 from Matthew’s calling in Matthew 9.
“We are the humble people, unlike Pharisees.”It repeats the comparison trap.Let the parable question the teacher and audience together.
Source and reading guide

Useful sources after you understand the passage

Editorial note: Bible translations and theological traditions may use “tax collector” or “publican,” and may explain justification with different theological vocabulary. This guide keeps the narrative focus on Luke’s explicit contrast: self-righteous contempt versus humble appeal to God’s mercy.

Pharisee and tax collector FAQs

Where is the parable of the Pharisee and the tax collector found?

It is found in Luke 18:9–14. Luke introduces it as a warning to people who trusted in their own righteousness and treated others with contempt.

Is the Pharisee and tax collector parable in Matthew?

No. The parable is in Luke 18:9–14. Matthew 9:9 describes Jesus calling Matthew, a specific tax collector, in a different event.

What did the Pharisee pray?

He thanked God that he was unlike people he considered sinful, including the tax collector, and listed his fasting and tithing. Jesus exposes how the prayer centers on his achievements and comparison with others.

What did the tax collector pray?

He asked God to be merciful to him as a sinner. His prayer is brief, direct and free from comparison or claims of merit.

What is the main meaning of the parable?

The parable warns against self-righteous trust and contempt. It teaches that humble repentance and dependence on God’s mercy—not self-praise or social status—mark the person Jesus says went home justified.

What does “justified” mean in Luke 18:14?

In the story, it describes God’s favorable verdict: the tax collector went home put right or accepted before God rather than the Pharisee. Christian traditions may explain the wider doctrine with different terminology.

Was the tax collector Matthew or Zacchaeus?

The parable does not name the tax collector. Scripture does not identify him as Matthew or Zacchaeus, who appear in separate Gospel accounts.

What does “publican” mean in older Bible translations?

“Publican” is an older English term for a tax collector or tax-farmer. The Pharisee and the publican is the same parable as the Pharisee and the tax collector.

What is a good children’s lesson from the story?

Teach children that prayer is not a contest and that they do not need to push another person down to feel important. They can be honest about wrong choices, ask God for mercy and treat others kindly.

What craft or coloring activity fits the parable?

A two-sided prayer heart, prayer-posture foldable or two-panel draw-and-color page can contrast self-praise with a humble request for mercy. Discuss what each man trusts rather than merely labeling one character good and the other bad.