Luke artfully sets up the encounter with the tax collector soon after Jesus told a parable to some of the religious elite as an answer to those who looked down on others. He compared the prayer posture between a Pharisee and a tax collector (Luke 18:9-14). In this parable, the Pharisee is proud that he follows the law and exalts himself in self-righteous prayer. In contrast, the tax collector humbly comes before God in prayer asking for mercy. Jesus ends the parable by stressing that the one who was justified was the one who humbled himself in prayer (v. 14). We see Jesus' illustration brought to life in His meeting with Zacchaeus.
