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Verse 14

Jesus declared the tax collector justified (i.e., declared righteous, a judicial act, not made righteous; cf. Romans 3:24-25). God declared him righteous because he looked to God for the gift of righteousness rather than claiming to be righteous on his own merit as the Pharisee did. [Note: See F. F. Bruce, "Justification by Faith in the non-Pauline Writings of the New Testament," Evangelical Quarterly 24 (1952):66-77.] Jesus repeated the principle that God humbles those who exalt themselves, but He exalts those who humble themselves (cf. Luke 13:30; Luke 14:11). In the context Jesus meant that to be righteous in God’s sight one must acknowledge his lack of personal righteousness rather than pretending to have righteousness that he does not have. Justification depends on God’s grace, not on human works or merit.

Many modern Christians have heard this parable so often that we immediately associate Pharisees with self-righteous hypocrisy and tax collectors with humble piety. In Jesus’ day the Jews viewed them differently. It was the Pharisees who were the models of righteous behavior and the tax collectors who epitomized sinfulness. Therefore this parable undoubtedly made a great impact on the disciples.

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