The Poor in Spirit (Day 3)
The Tax Collector’s Prayer
Luke 18:9–14 (ESV)
He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men…’ 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!’ I tell you, this man went down to his house justified… for everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”
He also told this parable to some who trusted in themselves that they were righteous, and treated others with contempt: “Two men went up into the temple to pray, one a Pharisee and the other a tax collector. The Pharisee, standing by himself, prayed thus: ‘God, I thank you that I am not like other men…’ 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!’ I tell you, this man went down to his house justified… for everyone who exalts himself will be humbled, but the one who humbles himself will be exalted.”
Devotional Thought:
This parable is a collision of two spiritual postures: one proud, one poor. The Pharisee prays with a list of self-righteous deeds. The tax collector brings only one thing—a cry for mercy.
He won’t lift his eyes. He beats his chest. That’s the posture Jesus praises. That’s the picture of being “poor in spirit.”
Here’s what’s stunning: Jesus says the tax collector went home justified. That’s legal language—he was made right with God. Not by works. Not by credentials. But by brokenness.
This flips our modern assumptions. God isn’t impressed by resumes. He is moved by repentance. Kingdom blessing doesn’t begin when you clean yourself up—it begins when you confess that you can’t.
To be poor in spirit is to stop defending yourself and start depending on God. It’s not self-pity. It’s soul-sobriety. It’s the kind of honesty that opens the door for grace.
He won’t lift his eyes. He beats his chest. That’s the posture Jesus praises. That’s the picture of being “poor in spirit.”
Here’s what’s stunning: Jesus says the tax collector went home justified. That’s legal language—he was made right with God. Not by works. Not by credentials. But by brokenness.
This flips our modern assumptions. God isn’t impressed by resumes. He is moved by repentance. Kingdom blessing doesn’t begin when you clean yourself up—it begins when you confess that you can’t.
To be poor in spirit is to stop defending yourself and start depending on God. It’s not self-pity. It’s soul-sobriety. It’s the kind of honesty that opens the door for grace.
Application Questions:
- Have you ever approached God more like the Pharisee than the tax collector? Why?
- What keeps you from being that honest in prayer?
- What’s one area of your life today where you can pray the tax collector’s prayer: “God, be merciful to me, a sinner”?
Today's Prayer:
Lord, I am the tax collector. I have nothing to offer but need. No defense—only dependence. Forgive me for the times I’ve come to You with pride, with comparison, with pretense. I lay all that down now. Be merciful to me, a sinner. And help me walk in the joy of justification, not because of what I’ve done—but because of who You are. In Jesus’ name, Amen.
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