Jesus' parable of the Pharisee and tax collector reveals why God's heart is drawn to those who recognize their need for mercy. The self-righteous Pharisee listed his religious accomplishments and looked down on others, while the humble tax collector simply pleaded for God's mercy. Jesus declared the tax collector righteous, not the Pharisee. This story teaches us that Jesus loves sinners because they know they need to grow, they don't judge others harshly, and ultimately, we are all sinners in need of grace. The danger lies in spiritual pride that causes us to feel superior to others rather than approaching God with humility.