The first point we notice is, that the Savior here lauds His precious Gospel, saying to His disciples: “Blessed are the eyes which see the things that ye see. For I tell you, that many prophets and kings have desired to see those things which ye see, and have not seen them; and to hear those things which ye hear and have not heard them.”

In these words the Savior wishes to comfort us when we see that the precious Gospel is despised more than anything else in this world. For it is a fact that the wicked world can hear and suffer all false doctrine, lies of the devil, and all heresy rather than the Gospel, which it will neither hear nor see, but continues to revile and to persecute vehemently, and thus to cause great sorrow to those who preach it. Such deplorable examples we observe all over Germany and many other countries. This the Lord observes, and comforts His disciples, saying: The children of this world, yea, even my own people, to whom I have been promised and sent, all deride and blaspheme my Word. But he that is so favored as to have this Word and uses it for his comfort, is indeed blessed and has blessed ears. He has reason to thank God from all his heart that he possesses and is able to appreciate what the children of this world so much despise. You are indeed more blessed than Samuel, Elijah, Elisha, Isaiah, Jeremiah — yea more than David and other pious kings. The highest desire of all sainted patriarchs, prophets and kings was for the time when they should see and hear me. This time they have not reached; but you have been blessed to see it. Therefore rejoice and be comforted, and thank God with all your hearts for the inestimable blessing of seeing and hearing me. You are indeed blessed above all others.  (Luther’s House Postil, Sermon for the Thirteenth Sunday after Trinity, Volume 3, p. 774)

In this world there will always be such a difference in regard to person, standing and gifts, so that the one will be more highly esteemed than the other. Yet on that account we are not unequal before God. And because nothing is recognized before Him except grace, why should anyone be permitted to boast and to be proud? All should humbly recognize the fact that God is the same, notwithstanding the difference in us; He has the same eye upon the poor as upon the rich. Therefore all should learn to trust in God’s mercy and grace. Both the righteous and the sinner, the rich and the poor, the strong and the feeble, are in the hands of God. Whatever they possess, they have received from Him. Of themselves they have nothing but sin. Hence no one should exalt himself over others, but all should fear God and be humble. For everything good is a gift of God. God has reason to claim the credit, not we. For us it is becoming to make use of His gifts with thanksgiving and in the fear of God. He will not suffer us to be proud, presumptuous and boastful.

But whilst God forbids all pride on account of piety and other gifts, He does not, at the same time, want us to despair on account of our sinfulness. He rather wants us, in this case, to trust in His mercy and to say: Though I am not as plentifully supplied as others, yet their God is my God and He has promised to be merciful to me also. Hence I will be contented and be faithful in my office or vocation, according to the gifts which He has bestowed; I will despise no one, nor exalt myself, neither will I feel slighted if others are favored more than I. I am well satisfied that the God of others is my God also, who is always the same, notwithstanding the difference in men. (Luther’s House Postil, Sermon for the Eleventh Sunday after Trinity, Volume 3, p. 762-763)

In short the Pharisee imagines that he is everything and has everything, whilst he considers the publican to be nothing and to have nothing. What consummate wickedness! He should rather have said: It is true, I give my tithes regularly; I fast and do other good works as much as I can; yet I cannot trust in all my doing. All I have and do is a merciful gift of Thine, O God, and this publican may be more pleasing in Thy sight than I. Thus the Pharisee should have placed the publican above himself, or at least on an equality with himself. He should have said: It does not depend on gifts, either many or few, but on a gracious God. Why should I boast and despise others; when everything de pends on the mercy of God and not on the gifts which we may possess? But such is not his language. He rather boasts of his piety, and that at a time when he is standing before God and praying.

Thus the Lord forbids us to boast on account of our piety. He also teaches that no one has any reason to despair on account of sin, into which he has been misled by the devil. We have one God who embraces and covers us all with the mantle of His mercy — the pious and the sinner, the learned and the ignorant, the rich and the poor — He is the God of us all. Hence we should not exalt ourselves, but be humble, and should not imagine that we are better than others because we are rich, whilst they are poor. For God may favor the poor rather than the rich; yea, He can take away riches and reduce to nakedness, and again cover the naked beautifully and bestow excellent gifts. Why then should we exalt ourselves and despise others? (Luther’s House Postil, Sermon for the Eleventh Sunday after Trinity, Volume 3, p. 762)