The parable of the Pharisee and tax collector is a pivotal story in the Bible, tying the Old Testament Law to New Testament Grace. Romans 3:19‭-‬20 Now we know that whatever the law says, it says to those who are under the law, so that every mouth may be silenced and the whole world held accountable to God. Therefore no one will be declared righteous in God’s sight by the works of the law; rather, through the law we become conscious of our sin.