The story shows the way to being right with God. The action takes place in the temple, a very privileged place in Luke's Gospel. The Pharisee sees God chiefly as the One whose task it is to acknowledge his merits. The publican sees God as the One who is all-merciful, on whom we depend for our very existence - and even that is a gift rather than a claim of ours. The prayer of the Pharisee is sadly deceptive because it is so concerned with listing out his own achievements that he entirely loses sight of God. He is so preoccupied with all that he does and spends his time polishing his own achievements rather than allowing himself to be receptive to the mercy of God.

On the other hand, the tax-collector looks towards God. His first words are addressed to God, seeking God's mercy, a goodness that reaches out in compassion to misery. Put in another frame of reference, the Pharisee avoids the pain of his own sinfulness and poverty by alluding to his supposed wealth of good words. The tax-collector is rooted and grounded in the truth of who he is and who God is. The prayer of the tax-collector expresses true justice and a right relationship with God. We should pray as we are.