The Pharisee and the Tax Collector Preschool Lesson
Preschool lesson (ages 3–6, 20 minutes)
1. Welcome (3 min)
Sit in a circle, greet every child by name and show one thing from the story to touch.
2. The little story (5 min)
Teach the refrain first: “God looks at the heart.”
Some people thought they were very good. They thought they were better than everyone else. They looked down on other people. Jesus saw how they looked down on others. So Jesus told them a story.
Two men went up into the temple to pray. The temple stood on a hill in Jerusalem. Up, up, up they went. Many people came to the temple to pray, in the morning and in the afternoon.
One man was a Pharisee. A Pharisee knew God’s law very well. He tried hard to keep every rule. The other man was a tax collector. Tax collectors took money from the people. Many took too much. So people did not like them. God looks at the heart.
In those days, people often prayed standing up. The Pharisee stood up tall. Can you stand up tall and proud? He prayed by himself like this. “God, I thank you that I am not like the rest of men. Or even like this tax collector.” He did not ask God for anything. He only talked about himself.
“I fast twice a week. I give tithes of all that I get.” To fast means to go without food for a while. Tithes means one part out of ten. If you had ten pennies, one would be for God. Can you hold up ten fingers, and then just one?
The Pharisee was very pleased with himself. He told God how good he was. God looks at the heart.
The tax collector stood far away. He did not even lift up his eyes to heaven. Maybe he felt too bad to come close. He beat his chest, because he was so sorry. People did that when they were very, very sorry. He knew he had done wrong. Can you put your hand on your heart and bow your head?
His prayer was very short. He prayed, “God, be merciful to me, a sinner!” Merciful means kind and forgiving. A sinner is someone who has done wrong things. He did not say how good he was. He only asked God for mercy. Such a little prayer, but God heard it. Which prayer do you think God was glad to hear?
Then Jesus spoke about the tax collector. “This man went down to his house justified rather than the other.” Justified means right with God. Right with God means: everything is good again between him and God. The tax collector went home right with God! God had forgiven him. God looks at the heart.
Jesus said, “Everyone who exalts himself will be humbled. He who humbles himself will be exalted.”
Exalts himself means making yourself big. Whoever makes himself big will be made small. Whoever makes himself small before God, God will make big. The Pharisee stood so tall. The tax collector bowed so low. And God lifts up the ones who bow low.
God is kind to all who say, “Be merciful to me.” He hears every little prayer. God looks at the heart.
3. Talk together (3 min)
- How do you think the tax collector felt when he prayed?
- What is something you like to tell God when you pray?
4. Move (3 min)
Refrain Freeze: move around the room; when you say the refrain, everyone freezes and says it together.
5. Make (4 min)
Draw a line to who prayed it.
6. Verse and prayer (2 min)
“God, be merciful to me, a sinner!” — Luke 18:13 (God → look up; be merciful to me → hands on your heart; a sinner → bow your head)
Dear God, thank you that you are kind and merciful. Thank you that I can always come to you. Amen.
Lesson for older kids (ages 6–10)
Big idea: God loves a humble heart
Memory verse: “God resists the proud, but gives grace to the humble.” — 1 Peter 5:5 · WEB
The Bible story
Two men went to the temple to pray, but only one of them went home right with God. Can you guess which one? Come and see!
Talk about it
- Where did the two men go to pray? — To the temple
- Who was the first man in the story? — A Pharisee
- Who was the second man in the story? — A tax collector
- What did the Pharisee thank God for? — That he was not like others
- What was the Pharisee's prayer really about? — How wonderful he was
- Where did the tax collector stand? — Far off, at a distance
Where is Jesus in this story?
Jesus told this story to show us that God welcomes anyone who comes to Him with a humble heart, no matter what they have done. Jesus Himself was the friend of tax collectors and people others looked down on, and He came to rescue us not because we are good enough, but because He loves us. Through Jesus, every honest heart that whispers 'God, be kind to me' is welcomed home with open arms.
What God wants to tell us
God is not impressed by showing off or by a long list of good deeds. What He truly loves is an honest, humble heart that comes to Him just as it is. The tax collector did not pretend to be perfect — he simply told God the truth and asked for kindness, and God was delighted. You never have to make yourself look big and important for God to love you. When you come to Him gently and honestly, He is always ready to fill your heart with peace and joy.
Prayer
Loving God, thank You for loving me just as I am. Please help me to have a humble, honest heart, and never to show off or think I am better than others. When I do wrong, help me tell You the truth and trust Your kindness. Thank You for always welcoming me. Amen.
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