Jesus told a parable to those who trust in their own righteousness and look down on others. In his prayer the Pharisee thanked God for not being like tax collectors and listed his moral credentials. He was proud of his devotion and religious practices. His prayer reveals his proud and self-righteous attitude. He thought that he had a better standing before God. However, before the holy God, his righteousness was like a filthy rag; he had something to boast about before people, but not before God. God did not justify him. No one can be accepted by God based on their own merits.

The tax collector would not even look up to heaven, but beat his breast, saying, "God, have mercy on me, a sinner." He recognized his unrighteousness and turned to God for mercy alone. Jesus said that it was the tax collector who went home justified before God. God forgives and exalts anyone who comes to him like this; he does not despise a broken and contrite heart (Ps 51:17). No one is righteous before God. However, when we come to God with a humble and repentant heart and welcome Jesus like a little child, we receive God's mercy and can enter the kingdom of God.


Application: Father, I come to you resting in Christ alone for my salvation, trusting that Jesus paid the penalty of my sins and was raised for my justification. Have mercy on me, a sinner.
One Word: "Lord, have mercy on me, a sinner."