Rom. iii. 9. So then he failed in the ground of his thankfulness,
and therefore his thankfulness was grounded on untruth, and so became
feigned and self-flattering, and could not be acceptable with the God
of heaven.

Besides, in this high prayer of the Pharisee, he fathered that upon
God which he could by no means own; to wit, that he being so good as
he thought himself to be, was through distinguishing love and favour
of God--"God, I thank thee, that I am not as other men are." I thank
thee, that thou hast made me better than others; I thank thee that my
condition is so good, and that I am so far advanced above my
neighbour.

There are several things flow from this prayer of the Pharisee that
are worth our observation: as -

1. That the Pharisees and hypocrites do not love to count themselves
sinners, when they stand before God.

They choose rather to commend themselves before him for virtuous and
holy persons, sometimes saying, and oftener thinking, that they are
more righteous than others. Yea, it seems by the word to be natural,
hereditary, and so common for hypocrites to trust to themselves that
they are righteous, and then to condemn others: this is the
foundation upon which this very parable is built: "He spake this
parable (saith Luke) unto certain which trusted in themselves as
being righteous," or "that they were" so, "and despised others," ver.
9.

I say, hypocrites love not to think of their sins, when they stand in