S – But the tax collector, standing far off, would not even lift up his eyes to heaven, but beat his breast, saying, ‘God, be merciful to me, a sinner!’ ¹⁴ I tell you, this man went down to his house justified, rather than the other. For everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”

Luke 18:13–14 ESV

O – Commentary:

The purposes of the Parable of the Prayers of the Pharisee and the Tax Collector were to show that one cannot trust in himself for righteousness and should not view others with contempt (v. 9). The Pharisee’s prayer was concerned with telling God what a good man he was, for not only did he keep the Law by fasting and tithing (v. 12), but also he considered himself better than other people (v. 11). He was using other people as his standard for measuring righteousness.

On the other hand the tax collector used God as his standard for measuring righteousness. He realized that he had to throw himself on the mercy of God for forgiveness

 John A. Martin, “Luke,” in The Bible Knowledge Commentary: An Exposition of the Scriptures, ed. J. F. Walvoord and R. B. Zuck, vol. 2 (Wheaton, IL: Victor Books, 1985), 250.

A – Great principle for us to practice today – Use God as a the standard for measuring righteousness and not ourselves.  It isn’t our list of accomplishments or good deeds.  It is our faith in God to provide the righteousness that none of us have.

R – Heavenly Father, you are just and righteous.  Empower our faith to trust you and elevate you as the standard for righteousness.  As we trust and obey you, help our hearts to align with yours and do your will today.