He proceeds to recount his good deeds: “I fast twice in the week, I give tithes of all that I possess.” Luke 18:12. The religion of the Pharisee does not touch the soul. He is not seeking Godlikeness of character, a heart filled with love and mercy. He is satisfied with a religion that has to do only with outward life. His righteousness is his own—the fruit of his own works—and judged by a human standard. (COL 151.1) MC VC

Whoever trusts in himself that he is righteous, will despise others. As the Pharisee judges himself by other men, so he judges other men by himself. His righteousness is estimated by theirs, and the worse they are the more righteous by contrast he appears. His self-righteousness leads to accusing. “Other men”(Luke 18:11) he condemns as transgressors of God’s law. Thus he is making manifest the very spirit of Satan, the accuser of the brethren. With this spirit it is impossible for him to enter into communion with God. He goes down to his house destitute of the divine blessing. (COL 151.2) MC VC

The publican had gone to the temple with other worshipers, but he soon drew apart from them as unworthy to unite in their devotions. Standing afar off, he “would not lift up so much as his eyes unto heaven, but smote upon his breast,” in bitter anguish and self-abhorrence. He felt that he had transgressed against God, that he was sinful and polluted. He could not expect even pity from those around him, for they looked upon him with contempt. He knew that he had no merit to commend him to God, and in utter self-despair he cried, “God be merciful to me, a sinner.”(Luke 18:13) He did not compare himself with others. Overwhelmed with a sense of guilt, he stood as if alone in God’s presence. His only desire was for pardon and peace, his only plea was the mercy of God. And he was blessed. “I tell you,” Christ said, “this man went down to his house justified rather than the other.” Luke 18:14. (COL 151.3) MC VC