Albert Barnes Commentary Luke 18:12

"I fast twice in the week; I give tithes of all that I get." — Luke 18:12 (ASV)

I fast twice, etc. This was probably the Jewish custom. The Pharisees are said to have fasted regularly in private on the second and fifth days of every week. This was in addition to the public days of fasting required in the Law of Moses, and they therefore made more a matter of merit of it because it was voluntary.

I give tithes. A tithe means the tenth part of a thing. A tenth part of the possessions of the Jews was required for the support of the Levites (Numbers 18:21). In addition to the tithes strictly required by the Law, the Pharisees had tithed everything they possessed—even the smallest items—such as mint, anise, cumin, etc. (Luke 11:42). It was this, probably, on which he so particularly prided himself. Since this could not be proven to be strictly required in the Law, it had more the appearance of great piety, and therefore he particularly dwelled on it.

I possess. This may mean either all that I have, or all that I gain or acquire. It is not important which meaning is considered the true one.

The Pharisee's religion, therefore, consisted in not seeking a religion that should dwell in the heart and regulate the feelings, and in making public and ostentatious professions of his own goodness. Most of all was this abominable in the sight of God, who looks into the heart and sees wickedness there when external actions may be blameless. We may learn from the case of the Pharisee:

1. That it is not the man who has the most orthodox belief who, as a matter of course, has the most piety;
2. That men may be externally moral and not be righteous in the sight of God;
3. That they may be very exact in the external duties of religion, and even go beyond the strict letter of the Law; that they may assume a great appearance of sanctity, and still be strangers to true piety;
4. That ostentation in religion, or a boasting before God of what we are and of what we have done, is abominable in His sight. This spoils everything, even if life should be tolerably blameless and if there should be real piety.