[9] And he spake this parable unto certain which trusted in themselves that they were righteous, and despised others: 10] Two men went up into the temple to pray; the one a Pharisee, and the other a publican. [11] The Pharisee stood and prayed thus with himself, God, I thank thee, that I am not as other men are, extortioners, unjust, adulterers, or even as this publican. [12] I fast twice in the week, I give tithes of all that I possess. [13] And the publican, standing afar off, would not lift up so much as his eyes unto heaven, but smote upon his breast, saying, God be merciful to me a sinner. [14] I tell you, this man went down to his house justified rather than the other: for every one that exalteth himself shall be abased; and he that humbleth himself shall be exalted.

On the surface it seems that Jesus is not approving the actions of “fasting” or “giving tithe” or even of being “not as other men” who were extortioners, unjust and adulterers. Of course this is not the point that Jesus is trying to make. His “actions” and words at other times plainly showed he “approved” of good actions or deeds. Jesus called the Pharisees “hypocrites” as he did in Luke 11:44. He said they were as “graves which appear not and the men that walk over them are not aware of them.” The word “hypocrite” in Greek #5273 means “an actor under an assumed character.” In other words the Pharisees were doing the right “actions” as an “actor” but their character was only “assumed.” It wasn’t their real character. They were “acting” to be seen by men but Jesus saw their real character and said they were as “dead men.”
On the other hand, the publican knew that “his actions” were not in harmony with what God required and he was sorrowful and humbled himself before God, and asked for mercy. The Pharisee wanted to “earn” his righteousness by his works of tithing and fasting, etc. He felt that God should approve him because of what he had done. The publican on the other hand knew that God would not approve of what he had done (sinning) and begged for mercy. The Pharisee felt no need for God, while the publican knew he needed God. One sought “righteousness” by works, and the other sought “righteousness” by faith. The publican who sought righteousness by faith was justified by God and the Pharisee who sought righteousness by works was not justified by God. The Pharisee wanted to “exalt himself” in the eyes of men but was not willing to humble himself before God.