The Pharisee & the Tax Collector

October 25, 2025October 24, 2025 / Bryan Lowe / Leave a comment

Luke 18:10-14

“Two men went to the Temple to pray. One was a proud, self-righteous Pharisee, and the other a cheating tax collector. ¹¹The proud Pharisee ‘prayed’ this prayer: ‘Thank God, I am not a sinner like everyone else, especially like that tax collector over there! For I never cheat, I don’t commit adultery, ¹²I go without food twice a week, and I give to God a tenth of everything I earn.’

¹³“But the corrupt tax collector stood at a distance and dared not even lift his eyes to heaven as he prayed, but beat upon his chest in sorrow, exclaiming, ‘God, be merciful to me, a sinner.’ ¹⁴I tell you, this sinner, not the Pharisee, returned home forgiven! For the proud shall be humbled, but the humble shall be honored.”

Meet the Pharisee:

I had it all together. I had shaped myself to be the ultimate Pharisee–the Pharisees of the Pharisees. I understood the Law; I could quote whole books, forward and backward. I fasted twice a week, and tithed everything, right down to my herbs and spices. I had it all together.

And I made sure everyone saw my commitment.

I strenuously kept God’s Law. I was consumed by understanding it, I tried to grasp all its nuances and complexity. The 10 commandments were emblazoned on all that I did. I wanted everyone to know that I was one of “the pure ones,” for that was the meaning behind the word Pharisee. I knew that I was pure.

I went to the Temple every day to pray, I stood holy and set apart, standing before a real and holy God. I was always the truest example to the people of Israel. I always stood when I prayed, for I was completely committed to doing all that the Law demanded of me.

One day I saw a wicked man in God’s holy temple. I had to thank God that we were total opposites. He was a tax collector and an evil person. I really was nothing like him. I rejoiced that I had become a true example of a righteous man.

I knew I was righteous, and certainly not at all like that sinful tax collector.

———————-

Meet the Tax Collector:

I didn’t have it all together. I understood this and was horrified that I had become so evil. I came to the Temple, driven by my guilt and shame–no one had to tell me this, for I knew my sin and I was deeply ashamed.

Why I came, I don’t know. I honestly didn’t belong here, and I kept a distance from the front. I guess that’s where I belonged. On the fringes before the Holy One. It seemed now that I was drawn to this place, and I’m still not sure why I came that day.

I knew that I breathed evil and had become evil.

I fell to my knees, and I begged God to forgive me. I saw the Pharisee standing in the presence of God, but I knew I wasn’t at all like him. He was righteous and I knew I was not. Oh, how I wanted God to forgive me for all the sins I had committed.

I must tell you that my spirit was in agony.

“Humble men are very fortunate!” he told them, “for the Kingdom of Heaven is given to them. ⁴Those who mourn are fortunate! for they shall be comforted. ⁵The meek and lowly are fortunate! for the whole wide world belongs to them.

Matthew 5:3-5, LB

Jesus clearly told us who was truly forgiven that day. When we think we have it all together, we’re deceiving ourselves.

Let’s not pretend otherwise, okay.

alaskabibleteacher.com

Art: Eugene Burnand, 1850-1924, litho; Scripture used here is from the Living Bible.

God, Have Mercy On Me

June 25, 2025July 28, 2025 / Bryan Lowe / Leave a comment

Luke 18:9-14

“He also told this parable to some who trusted in themselves that they were righteous and looked down on everyone else: ¹⁰“Two men went up to the temple to pray, one a Pharisee and the other a tax collector. ¹¹The Pharisee was standing and praying like this about himself: ‘God, I thank you that I’m not like other people—greedy, unrighteous, adulterers, or even like this tax collector. ¹²I fast twice a week; I give a tenth of everything I get.’”

¹³“But the tax collector, standing far off, would not even raise his eyes to heaven but kept striking his chest and saying, ‘God, have mercy on me, a sinner!’ ¹⁴I tell you, this one went down to his house justified rather than the other, because everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”

He despised others. As a Pharisee he prided himself as a holy person; he stood before God and congratulated himself. I believe that self-righteousness has many levels. You can be blatant and obvious about it, or it can be subtle and hidden. But we must understand that the father sees and knows. Notice the “we all” here in Isaiah 64:6–

“We are all like one who is unclean, all our so-called righteous acts are like a menstrual rag in your sight. We all wither like a leaf; our carry us away like the wind.”

(Hmm. Is that what He sees? A menstrual rag? You got to be kidding!)

We often advance ourselves by demeaning those who struggle hard with their sin–there are those who see and somehow know that they’re superior. We don’t come out and say so; but we’ve arrived— but guess what— God (and scripture) tell us something radically different.

But we’re not dealing here with a hidden self-righteousness. The Pharisee truly believes that he is special. He stands and doesn’t kneel. He feels comfortable and confident in the holy presence of God Almighty. He’s not like the others. He is sure that he’s holy.

Look though, the tax-collector was being brutally honest.

He didn’t need anyone to tell him how sinful he was—he understood his own wickedness. Jesus’ story reveals God’s love for those who know that they’re twisted inside. Notice the heart of the tax-collector:

“He stood afar off” which showed his awareness of his separation from God.
“He wouldn’t even raise his eyes to heaven,” which declared his humility in the presence of God.
He kept “striking his chest,” which tells us of a deep pain over his sin against God.
He prayed, ‘God, have mercy on me, a sinner!’ This describes his desperate heart.

These both came to pray, but that is all they had in common.

The Pharisee came to the temple to show off his righteousness, the tax-collector out of a terrible despair. It strikes me that the text in verse 11 says the Pharisee “began praying to himself.” It seems that his prayer never really met God—he was proud and showy, doing the things God hates (Prov. 29:23).

Things really came obvious in verse 14. That’s the critical point of the entire story—“one went down to his house justified rather than the other.” Wow! What a statement. One professionally religious man, sure of his holiness, the other a sinful sinner, who came humble and broken. One showed off his faith—boasting with a legalistic swagger. The other desperate and desolate, completely undone.

But it was the tax-man who became righteous in the eyes of God.

Humility is the foundation of the kingdom of Jesus. In Matthew 5:3-4 makes a lot of sense—to be “poor in spirit” and to “mourn” are the bedrock of a Christian’s discipleship. To be justified (made right) was a gift. He didn’t try to earn it, and there wasn’t a probationary period. The tax-collector now became righteous; the Pharisee carried his sin.

God wants us to have a broken-heart. He rejects everything else. I suppose that the question is this: Do you mourn over your sin?

“The Lord is near the brokenhearted;
he saves those crushed in spirit

Psalm 34:18

Art by Eugène Burnand

Kissing His Feet

June 4, 2024June 4, 2024 / Bryan Lowe / Leave a comment

Luke 7:40-47

⁴⁰And Jesus answering said to him, “Simon, I have something to say to you.” And he answered, “Say it, Teacher.”

⁴¹“A certain moneylender had two debtors. One owed five hundred denarii, and the other fifty. ⁴²When they could not pay, he cancelled the debt of both. Now which of them will love him more?” ⁴³Simon answered, “The one, I suppose, for whom he cancelled the larger debt.” And he said to him, “You have judged rightly.”

Then turning toward the woman he said to Simon, “Do you see this woman? I entered your house; you gave me no water for my feet, but she has wet my feet with her tears and wiped them with her hair. ⁴⁵You gave me no kiss, but from the time I came in she has not ceased to kiss my feet. ⁴⁶You did not anoint my head with oil, but she has anointed my feet with ointment.

⁴⁷Therefore I tell you, her sins, which are many, are forgiven—for she loved much. But he who is forgiven little, loves little.”

I don’t mean to be blunt, but how much do you love Jesus? This parable looks at the heart of the forgiven believer, the person who has been incredibly forgiven for everything–all sins, past, present and future. And it’s here we see a woman whose heart is broken by her sin, and we see that she discovers Jesus’ grace, total forgiveness and tremendous mercy.

Jesus has been invited to Simon’s home.

He’s a Pharisee, “a pure one,” one who kept the Law. So far the Pharisees haven’t banded together to attack Jesus’ ministry. It seems that there were still some Pharisees who were true seekers of truth. But that’s about to change.

The text jumps right in and we see Jesus reclining at a table (the Jewish people didn’t use chairs–pillows were used instead.) At a feast like this people who weren’t officially invited could come in to stand in the back and listen in on the conversation. (How awkward.)

Suddenly a woman bursts into the room.

She’s described as “a woman of the city,” which is a code word for “a sinner, or a harlot.” (Let your imagination roll that one around.) She comes with a purpose, for she brings a jar of expensive perfume with her.

She knows what she must do.

The passage reveals that she’s on her knees, weeping on Jesus’ feet, and rubbing His feet with her hair, and pouring out the perfume. Only a harlot would undo her hair like this. She’s even kissing his feet!

She’s obviously a broken person—yet someone who knows who Jesus is.

Living in deep sin has completely destroyed her.

And at this point Simon is deeply offended, and probably embarrassed by what’s happening. But he also assumes that Jesus isn’t who he’s saying he is. “How dare does this man let an unclean person do this!” But Jesus understands everything. His parable is short and it’s a broadside directed at Simon.

The interpretation is obvious: the man who owes the most will love the most.

Jesus accentuates Simon’s breach of protocol. The Lord deftly explains the entire situation; Simon is busted. He’s put on the spot and Jesus has made his point. It’s all so obvious. The essence of the story is clear.

How much do you love the Master?

Have you really grasped how much of your sin that’s been forgiven, or maybe you’re a Simonite—someone who doesn’t quite accept God’s forgiveness? The Bible tells us repeatedly that no one is righteous. No one, and Scripture has a very low opinion of the righteousness of men.

“But we are all as an unclean thing, and all our righteousnesses are as filthy rags; and we all do fade as a leaf; and our iniquities, like the wind, have taken us away.”

Isaiah 64:6, KJV

The Hebrew word for “filthy” is extremely graphic.

I don’t want to offend, but it literally means “a menstruating cloth or rag.” It was something that a woman used before there was Tampax. How very clear and descriptive. Human righteousness is soiled and vulgar to God.

Will we receive God’s righteousness, or will we still try to walk in our righteous filth?

Forgiveness can come only from Him–there is no hesitation or shortage on His part. Our part is to come with loving submission and brokenness at Jesus’s feet, and to fully accept the forgiveness He offers by faith.

“Christianity happens when men and women accept with unwavering trust that their sins have been not only forgiven, but forgotten, washed away in the blood of the Lamb.”

― Brennan Manning, The Ragamuffin Gospel

How Much Do You Love Him?

March 3, 2024March 3, 2024 / Bryan Lowe / Leave a comment

How much do you love Jesus? This parable looks at the heart of the believer, the person who has been incredibly forgiven of everything–past, present and future. And it’s here we see a woman whose heart is broken by her sin, and she discovers Jesus’ grace, and tremendous mercy.

“A certain moneylender had two debtors. One owed five hundred denarii, and the other fifty. ⁴²When they could not pay, he cancelled the debt of both. Now which of them will love him more?” ⁴³Simon answered, “The one, I suppose, for whom he cancelled the larger debt.” And he said to him, “You have judged rightly.”

⁴⁴“Then turning toward the woman he said to Simon, “Do you see this woman? I entered your house; you gave me no water for my feet, but she has wet my feet with her tears and wiped them with her hair. ⁴⁵You gave me no kiss, but from the time I came in she has not ceased to kiss my feet. ⁴⁶You did not anoint my head with oil, but she has anointed my feet with ointment.”

⁴⁷“Therefore I tell you, her sins, which are many, are forgiven—for she loved much. But he who is forgiven little, loves little.”

Luke 7:40-47

Jesus has been invited to Simon’s home. He’s a Pharisee, and at this point they haven’t quite banded together to attack Jesus, it seems that there were still some Pharisees who were true seekers.

Suddenly a woman enters the room.

She’s described as “a woman of the city,” which is a code word for “a sinner, or a harlot.” (Let your imagination roll that one around.) She comes with a definite purpose, for she brings a jar of quite expensive perfume with her.

The passage reveals that she’s on her knees, weeping on Jesus’ feet, and rubbing her tears with her hair, and pouring out the perfume. She’s kissing his feet. She’s obviously a broken person—someone who knows who Jesus is, and who understands who she is, and how deep sin has destroyed her.

At this point Simon is deeply offended, and probably embarrassed by what’s happening. But he also assumes that Jesus isn’t who he’s saying he is. “How dare does this man let an unclean person even touch Him!” But Jesus understands everything. His parable is short (just two verses) and it’s directed at Simon; and it’s a no-brainer.

The interpretation is obvious: the man who owes the most will love the most.

Jesus accentuates Simon’s breach of protocol. The Lord deftly explains the entire situation and Simon is busted. He’s put on the spot and Jesus has made his point. It’s all so obvious. The essence of the story is clear. How much do you love the Master?

Do you truly fathom how much sin Jesus has forgiven you?

(Or maybe you’re a Simonite?)

Perhaps you’re someone who doesn’t quite accept what’s real? The Bible tells us repeatedly that no one is righteous. No one. Scripture has a very low opinion of the righteousness of men. (That should shatter your thinking.)

“But we are all as an unclean thing, and all our righteousnesses are as filthy rags; and we all do fade as a leaf; and our iniquities, like the wind, have taken us away.”

Isaiah 64:6, KJV

The Hebrew word for “filthy rags” is extremely graphic–literally it means “a menstruating cloth.” It was something that a woman used before Tampax came along. How very descriptive. Do we even have the slightest idea what that means? Are our good deeds that bad?

Yes they are. Isaiah announces that’s exactly how God sees our best attempts to find acceptance apart from grace. It often seems we try to please Him by doing the best we can, but that isn’t sufficient. We always fall short and mess up.

How does understanding this change our discipleship? I’ll let you be the judge on this on this one.

“He loved us not because we are lovable, but because He is love.”

C.S. Lewis

Trusting in Yourself: A Parable

October 30, 2023October 30, 2023 / Bryan Lowe / Leave a comment

Luke 18:9-14

¹³“But the tax collector, standing far off, would not even raise his eyes to heaven but kept striking his chest and saying, ‘God, have mercy on me, a sinner!’ , ¹⁴I tell you, this one went down to his house justified rather than the other, because everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”

He despised others. As a Pharisee he prided himself as a holy person; he stood before God and congratulated himself. I believe that self-righteousness has many levels. You can be blatant and obvious about it, or it can be subtle and hidden. But we must understand that the Father sees and knows. Notice the “all” here in Isaiah 64:6:

“We are all like one who is unclean, all our so-called righteous acts are like a menstrual rag in your sight. We all wither like a leaf; our sins carry us away like the wind.”

(Hmm. A menstrual rag? You got to be kidding!)

We often advance ourselves by demeaning those who struggle hard with their sin–there are those who see them and somehow suspect that they’re more superior. We don’t come out and say so; but we’ve arrived— but guess what— God (and scripture) knows better than this.

But we’re not dealing here with a hidden self-righteousness. The Pharisee truly believes that he is different from the tax-collector. He stands and doesn’t kneel. He feels comfortable and confident in the holy presence of God Almighty. He’s not like the others. He is sure that he’s holy.

But the tax-collector was brutally honest about himself.

He didn’t need anyone to tell him how sinful he was—he understood his own wickedness. This parable reveals God’s love for those who know that they’re twisted inside. Notice the heart of the tax-collector:

“He stood afar off” which showed his awareness of his separation from God.
“He wouldn’t even raise his eyes to heaven,” which declared his humility in the presence of God.
He kept “striking his chest,” which tells us of a deep pain over his sin against God.
He prayed, ‘God, have mercy on me, a sinner!’ This describes his desperate heart.

Both came to pray, but really, that’s all they had in common.

The Pharisee came to the temple to show off his righteousness, the tax-collector out of a terrible despair. It strikes me that the text in verse 11 says the Pharisee “began praying to himself.“ It seems that his prayer never really met God—he was proud and showy, and ended up doing the things God detests, (Prov. 29:23).

Things really heat up in verse 14. That’s the critical point of the entire story—“one went down to his house justified rather than the other.” Wow! What a statement. One professionally religious man, sure of his holiness, and the other a sinful sinner, who came humble and broken. One showed off his faith–boasting with a legalistic swagger. The other desperate and desolate, completely undone.

But it was the tax-man who became righteous in the eyes of God.

God wants us to have a broken-heart. He rejects everything else. I suppose that the question is this:

Do you truly mourn over your sin?

“The Lord is near the brokenhearted;
he saves those crushed in spirit.”

Psalm 34:18

Art by Eugène Burnand

What Does God Want From You?

July 19, 2023July 19, 2023 / Bryan Lowe / Leave a comment

I plead for you not to skip this post.

“He also told this parable to some who trusted in themselves that they were righteous and looked down on everyone else:

“Two men went up to the temple to pray, one a Pharisee and the other a tax collector. ¹¹The Pharisee was standing and praying like this about himself: ‘God, I thank you that I’m not like other people—greedy, unrighteous, adulterers, or even like this tax collector. ¹²I fast twice a week; I give a tenth of everything I get.’”

¹³“But the tax collector, standing far off, would not even raise his eyes to heaven but kept striking his chest and saying, ‘God, have mercy on me, a sinner!’”

Luke 18:9-13

He despised others. As a Pharisee, he prided himself as a holy person; he thought he stood before God accepted and pure. He congratulated himself over this. I’m starting to see that self-righteousness has many levels. You can be blatant and obvious about it, or perhaps it might be more subtle and hidden. (Many believers like it hidden.)

We have to understand that God sees all and our hearts and minds are continuously inspected by the Holy Spirit. God sees our hearts as we see the faces of our friends. Any presence of pride or the absence of humility is automatically rejected by our heavenly Father.

In the Bible, it’s quite clear that being humble and admitting our sins and flaws are the best way to counteract any kind of puffed up pride. But for some reason, we often don’t realize when our selfishness and ego is getting in the way. It often comes very, very subtle. Tricky maybe.

Humility is a quality that cannot be acquired or maintained permanently.

Humility is not an accomplishment. There are no spiritual medals given for humility and brokenness. It’s not once you’re done. We must find humility every single day. Every morning, when my feet hit the floor, it’s something that requires my daily effort and practice. But it’s scary, because I’m starting to see that God’s precious grace is ultimately nullified by my pride.

The right kind of heart is broken and humble every single morning.

The Pharisee believes he is better than the tax-collector, and he now stands confidently before God. He thinks he is holy and superior to others. He really believes he has spiritually arrived.

But the tax-collector was brutally honest about himself. He understood the presence of God.

He didn’t need anyone to tell him how sinful he was–he knew his own wickedness. Jesus’ story reveals God’s love for those who know that they’re twisted up inside and lost. But let’s look closer at the heart of the tax-collector:

“He stood afar off,” which showed his awareness of his separation from God.
“He wouldn’t even raise his eyes to heaven,” which declared his humility in the presence of a holy God.
He kept “striking his chest,” which tells us of a deep pain over his sin against God.
He prayed, ‘God, have mercy on me, a sinner!’ This describes his desperate heart.

Both men came to pray, but to be really honest, that’s all they had in common.

The Pharisee came to the temple to declare his righteousness, the tax-collector came out of a terrible despair. It strikes me that the text in verse 11 says the Pharisee, “began praying to himself.” It seems that his prayer never really met God–all he was proud and showy, and he was only doing those things God hates (Prov. 29:23).

But it was the tax-man who became righteous in the eyes of God.

Humility is the foundation of the kingdom of Jesus. Matthew 5:3-4, makes a lot of sense to me. To be “poor in spirit” and to “mourn” has now become the solid bedrock of a Christian’s discipleship. To be justified (made right) is a gift. No one can earn salvation. The tax-man could only hold out his empty cup and hoped that God would fill it. Maybe that’s our beginning point.

But suddenly the tax collector is now considered righteous, while the Pharisee left the temple unchanged, and unforgiven.

“We had long known the Lord without realizing that meekness and lowliness of heart should be the distinguishing feature of the disciple.”

Andrew Murray

When I crawl out of bed in the morning I start all over again. I realize I am nothing, I deserve nothing. I can only cling to the grace of my Father.

God wants us to have a broken heart and it’s apparent He rejects everything else. I suppose that there are questions I must ask myself: Am I really poor in spirit? Do I really mourn over my sin? Am I broken or am I subtly proud of myself? I must ask myself these questions.

“This is the Lord’s declaration. I will look favorably on this kind of person: one who is humble, submissive in spirit, and trembles at my word.”

Isaiah 66:2, CSB

Art by Eugène Burnand