The tax collector prayed, "God, be merciful to me, a sinner," and went home justified, or declared righteous (Luke 18:13). How do we explain this when he didn't offer any sacrifices? He offered what God wanted: "the sacrifices of God are a broken spirit; a broken and contrite heart" (Psalm 51:16-17).
https://youtu.be/BCLWCeepQhc
The tax collector prayed, "God, be merciful to me a sinner" and went home justified, or declared righteous (Luke 18:13 and Psalm 51:16-17).
Table of contentsThree Things to Observe about the Tax CollectorWhy Did the Tax Collector Beat His Breast?The Most Significant Difference Between the Pharisee and Tax CollectorGod's Grace to the Humble (or Those Who Pray, "God, Be Merciful to Me a Sinner")Justification Is Receiving Forgiveness and RighteousnessIf We Were Only ForgivenWhy Was Jesus Baptized?“God, Be Merciful to Me, a Sinner!” Embodies the Beatitudes“God, Be Merciful to Me, a Sinner!” Requests PropitiationPropitiation Is Turning Away WrathPropitiation with AchanPropitiation with the GibeonitesPropitiation with the PhilistinesPropitiation in the New Testament“God, Be Merciful to Me, a Sinner!” Receives JustificationWhere are the Sacrifices?God Didn’t Want Physical Sacrifices as Much as Spiritual OnesThree Reasons God Wouldn't Want Animal Sacrifices...After Commanding Them"God, Be Merciful to Me a Sinner" Is the Sacrifice God WantsHow Did This Parable Sound to Pharisees? What About to Tax Collectors?Footnotes
Last post discussed the Pharisee in the parable of the Pharisee and tax collector. Now we will discuss the tax collector.
Eight times in the synoptic Gospels it says "tax collectors and sinners," instead of murderers and sinners, or adulterers and sinners. Why is it written this way, as though being a tax collector is the worst sin imaginable? Because to the Jew, it pretty much was!
The Romans severely taxed the Jews, and the tax collectors who collected the taxes for Rome were Jews. The Jews hated the Romans and the Jewish tax collectors who worked for them were traitors to their own people.
Tax collectors were wealthy and it was a wealth made off the backs of their already oppressed Jewish brethren.
Tax collectors had to collect a certain amount and anything they collected over that amount they were able to keep for themselves. They had Rome’s support, which prevented Jews from resisting them.
Tax collectors were notoriously dishonest. When they came to be baptized by John they said, “Teacher, what shall we do?” [John] said to them, “Collect no more than you are authorized to do.” (Luke 3:12-13). John said to stop stealing because that was their major sin.
Three Things to Observe about the Tax Collector
Luke 18:13 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!’
There is so much to learn about the tax collector just from this verse. I don’t want to miss anything so we will break it up one part at a time. First, it says he was standing far off. Let me ask you a trick question that reveals the tax collector’s brokenness: Did he want to approach God? You want to say he did because "[he] went up to the temple to pray" (Luke 18:10), but you also want to say no, because he was standing far off. You can see the struggle: he wanted to have a relationship with God, but he also felt too sinful to approach God.
Second, it doesn’t say the tax collector DID NOT lift up his eyes to heaven. It says he WOULD NOT even lift up his eyes to heaven. He was so aware of his sin that he felt unworthy to even look up to heaven where God dwells.
Third, he hit himself. More than likely he did this because he was angry about his sin, and he knows he is the source of it. He wasn’t blaming anyone or anything other than himself. He hit his heart, because that's where sin comes from:
Matthew 15:18 What comes out of the mouth proceeds FROM THE HEART, and this defiles a person. 19 For OUT OF THE HEART come evil thoughts, murder, adultery, sexual immorality, theft, false witness, slander.
All this comes out of the heart!
Why Did the Tax Collector Beat His Breast?
The only other place in Scripture we see people beat their breast is at the cross just after Jesus died:
Luke 23:46 Then Jesus, calling out with a loud voice, said, “Father, into your hands I commit my spirit!” And having said this he breathed his last...Luke 23:48 And ALL THE CROWDS THAT HAD ASSEMBLED FOR THIS SPECTACLE, WHEN THEY SAW WHAT HAD TAKEN PLACE, RETURNED HOME BEATING THEIR BREASTS.
We want Scripture to interpret Scripture, which means when we see something in Scripture and want to know what it means, we look elsewhere in Scripture where we see the same thing. If we consider why they were beating their breasts it helps us understand why the tax collector did the same. John MacArthur said:
“There has never been a more horrific event than the cross. Therefore there could never be a place [of] more profound anguish…and men and women who were there to see that reacted in this dramatic way. So here is [the tax collector] doing a gesture that demonstrates [the same] extreme anguish.”
The tax collector demonstrated the extreme anguish over his sin that people experienced over Jesus’s death. It would not be too much to say that nobody in Scripture is shown to experience as much grief over sin as this tax collector.
The Most Significant Difference Between the Pharisee and Tax Collector
The Pharisee and tax collector couldn’t be further opposites:
The Pharisee is the most righteous, respected man Jesus could portray.
The tax collector is the most sinful, hated man Jesus could portray.
The differences continue with their actions:
Even though we aren’t told where the Pharisee stood, the mention of the tax collector standing afar off, implies the Pharisee was near the front.
Similarly, it doesn’t say the Pharisee raised his eyes to heaven, but because it points out the tax collector would not even lift his eyes to heaven, we can assume the Pharisee probably did.
The Pharisee was aware of those around him, such as the tax collector, to compare himself with them. But the tax collector wasn’t comparing himself to anyone. He probably thought he was worse than those around him.
But the most significant difference is:
Luke 18:14a I tell you, this man went down to his house justified, rather than the other.
Can’t get a bigger difference than that! One is going to heaven and one is going to hell.
Luke 18:14b For everyone who exalts himself will be humbled,
This is the Pharisee and everyone like him who prays, “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.” The phrase exalts himself is synonymous with trusted in themselves that they were righteous in Luke 18:9.
Luke 18:14c but the one who humbles himself will be exalted.”
This is the tax collector and everyone like him…who prays, “God, be merciful to me a sinner.”148
Can’t get a bigger difference than this! One is going to heaven and one is going to hell. This is the Pharisee and everyone like him who prays, “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.”
God's Grace to the Humble (or Those Who Pray, "God, Be Merciful to Me a Sinner")
When God wants to make sure we don’t miss something, he repeats it. This verse communicates one of the most repeated truths in Scripture:
Proverbs 3:34 To the humble he gives favor.
James 4:6 and 1 Peter 5:5 God opposes the proud but gives grace to the humble.
We know justified means declared righteous. Justification is the act by which God declares sinners righteous by their faith in Christ:
Romans 3:28 A man is justified by faith apart from the deeds of the law.
Romans 5:1 Having been justified by faith
Galatians 2:16 A person is not justified by the works of the law, but by faith in Christ.
The great paradox in Scripture is:
People who justify themselves – like the Pharisee – and declare their righteousness will not be declared righteous.
People who pray, “God, be merciful to me, a sinner!” – like the tax collector – and declare their unrighteousness will be justified or declared righteous.
Justification Is Receiving Forgiveness and Righteousness
When I first read this parable early in my Christian life, I didn’t like the way it was worded. I didn’t know why it said the tax collector was justified instead of forgiven. If he was such a terrible sinner, wouldn’t it make sense to say he was forgiven, because that’s what he needed? I was confused because I didn’t know that justification is greater than forgiveness.
Even after I had been a Christian the situation didn’t improve. People would say, "Justification means just as if I had never sinned.” I know this sounds good, but this is only half of what justification does because we receive both forgiveness AND righteousness at conversion. It’s known as double-imputation:
Our sins are imputed to Christ’s account. We are completely forgiven.
His righteousness is imputed to our account. We are perfectly righteous.
It’s the most unfair, but also the most beautiful transaction in history.
If We Were Only Forgiven
If Jesus forgave our sins, but didn’t give us His righteousness, we would be forgiven and innocent, but that isn’t the same as righteous. To be righteous, we have to do righteous things. The clearest example of this in Scripture is with Adam and Eve. Adam and Eve were innocent when they were created, because they hadn’t done anything wrong. But they weren’t righteous, because they also hadn’t done anything right. Sometimes people mistakenly say Adam and Eve were perfect when they were created.