S – 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!’ ¹⁴ I 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.

Luke 18:13–14 CSB

O – Commentary:

Standing with eyes and hands lifted to heaven was a common posture of prayer in antiquity (as well as in some other cultures). Beating one’s breast was a sign of great mourning or grief, in this case in *repentance for sin (which in Jewish custom was expressed by mourning). The tax gatherer’s prayer for mercy involves no deliberate act of restitution, and hence many of Jesus’ contemporaries would judge it invalid.

The IVP Bible Background Commentary: New Testament, Second Edition 

A – God wants a humble expression of repentance.  A genuine recognition of our sin keeps us in a posture of knowing that we are broken and fallible but it shouldn’t cause us to belittle the ourselves.  Humility in repentance comes from aligning ourselves with the standard of who God is.  The Pharisee’s standard was all the good things he did…not God.  The tax collector realized he didn’t meet God’s character in his action.  We can repent genuinely and still value ourselves and the gifts God gives us.

R – Heavenly Father, you are omnipotent and all powerful.  We ask you to forgive us for the sins in our lives.  We cannot do this on our own but only through the blood of Jesus.  You are our standard and we fall short.  Please empower us to live our lives in a way that honors you and allows us to impact others with our gifts and talents.