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)

In our Gospel lesson a special example of God’s dreadful judgment is given on His beloved and most holy city of Jerusalem and His own peculiar people, which city was His own house and home and which people were members of His own family. Jerusalem was like a second heaven, in which God dwelt with His holy angels, the true worship was instituted, almost every prophet lived and found His grace, and finally Christ the Son of God Himself lived, died, was buried, arose again from the dead and poured out His Holy Spirit. This city was indeed overwhelmed, as it were, with holiness, so that the like has not been in the whole world nor will be to the end of time. All this, however, could not save the city, because the inhabitants thereof did not accept nor follow the Word of God, who so strictly adhered to His Word that His beloved city had to be made desolate. How much less will He spare other cities which are nothing compared to Jerusalem, and other nations which are not as near unto Him as the Jews, who are His blood relations.

Therefore we should pay attention to this example of the wrath of God, and guard against despising His Word, so that we may not say, as we are apt to do: Oh, God will not be so angry, nor will He punish so severely. If He destroyed His holy city of Jerusalem, which was His most precious jewel upon earth, leaving no stone upon another, because the people who heard His Word were not benefited by it, we need not expect Him to spare us, if we are guilty of the same transgressions. Jerusalem was swept away entirely, so that we could not say that one house was left standing. (Luther’s House Postil, Sermon for the Tenth Sunday after Trinity, Volume 3, p. 748)