Jesus told this parable to people who trusted in themselves that they were righteous and looked down on everyone else. The lesson first looks hard at the Pharisee: a religion of the lips and not the heart, careful about the outside of the cup while the inside is full. Self-righteousness is described as an inflated sense of one’s own worth, a confidence in one’s own righteousness that grows out of self-justification, and it leaves a person blind while claiming to see.
The tax collector stands at a distance and will not lift his eyes, praying only, “God, be merciful to me, the sinner.” Only those who know they are sick need a physician. The Lord looks to the humble and contrite, heaven rejoices over one sinner who repents, and confession brings the blessing of sins covered. Repentance is presented as God’s gift, a change of mind worked by His regenerating power, and no one can bring a charge against those God has justified.