Jesus told this parable to some who were convinced of their own righteousness and looked down on everyone else: Two men went up to the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood by himself and prayed: "God, I thank you that I am not like other people, robbers, evildoers, adulterers, or even like this tax collector. I fast twice a week and give a tenth of all I get." But the
tax collector stood at a distance. He wouldn't even look up to heaven, but beat his breast and said: "God, have mercy on me, a sinner." Jesus said: "I tell you that this man, rather than the other, went home justified before God. For all those who exalt themselves will be humbled, and those who humble themselves will be exalted."
(Luk 18:9–14). See 3) Blessed are the meek in The Sermon on the Mount.
The Jews at that time looked up to the Pharisees, because they were their religious leaders. They despised the tax collectors, for they collected taxes for the
Roman Empire and they overcharged their countrymen.
The tax collector in this parable was under great conviction related to his sin. Beating his chest was a gesture of intense grief. He confesses his sin. When Jesus says that the tax collector is justified, it means that he is forgiven. Justified means: just as you have never sinned. Jesus also said that the Pharisee in this parable wasn't justified, he wasn't forgiven.
The reason the tax collector was forgiven and not the Pharisee was because the tax collector confessed his sin, but the Pharisee didn't.
The Pharisee only compares himself to others, points to people he believes live on a lower moral level than himself, see also Jesus Denouncement of the Jewish Religious Leaders. The problem with that is that God doesn't judge us based on how we compare to other people. He judges us by how we compare to him; his standard of righteousness, holiness, and purity. No one can reach that level anytime. People can compromise their morals, but God can't compromise who he is, see
God's Attributes. God can't be less than who he is. God knows we can't meet his standard. In the Old Covenant, God gave Israel a sacrificial system, which pointed to the final sacrifice when he sent his own Son to bear our punishment on the cross, dying in our place, see The Atonement.
God has provided a way for us to understand his moral standard, and likewise provided a way for us to be forgiven for our failure to follow it.
The Pharisees thought that they could keep the Mosaic Laws enough to be
accepted into God's Heaven, but that isn't possible, see Jesus and the Law.
The tax collector saw for himself who he really was, that he didn't measure up. When we see ourselves as sinners, we see ourselves as we really are (1 John 1:8–10).
See also the following parables:
There is another event, but similar to the tax collector's reaction, where a notorious sinner (a person who openly commits acts that violate known moral rules) came with an alabaster jar of perfume. She stood behind Jesus at his feet and cried and began to wet his feet with her tears, dried them with her hair and kissed them and poured the perfume on them. Jesus told her that her sins were forgiven, that her faith had saved her; that she could go in peace. He also said that her many sins were forgiven – which her great love had shown. Jesus also said that he who has been forgiven little loves little. (Luk 7:36–50).
See this other event explained at time 28:28–33:46 in John 12 (Part 1) :1–19 • Jesus Anointed by Mary and Hailed as Messiah by the People. See also
Jesus Died for Us While We Were Still Sinners in The Book of Romans.
For information on other parables, see Jesus' Parables.
