The parable of the Pharisee and the tax collector tells of two men who go to the temple to pray. The Pharisee, self-righteous and confident in his own moral achievements, thanks God that he is not like other people, especially the tax collector. He boasts of his fasting and tithing. Meanwhile, the tax collector, seen as sinful and socially despised, stands at a distance, humbly acknowledging his sin and begging God for mercy. Jesus concludes that it is the tax collector, not the Pharisee, who goes home justified before God.
The parable reveals that God values humility and genuine repentance over self-righteousness, emphasizing that those who exalt themselves will be humbled, and those who humble themselves will be exalted.