Speaking of parables, first of all, we think of the New Testament, or Jesus' Parables. But the parable as a term was used in ancient Greece, more precisely at Aristotle. The parable is defined as a rhetorical term and used in the rhetoric of Greek philosophers and politicians. Rhetoric and her study was one of the most important and most respected disciplines at that time, and the parable was part of the rhetoric. The Parable in the Bible is defined as a literary species and for this reason we need to see where the origin of the parables is literary. The origins of the parable can be found in Judaism, more precisely in the Jewish religious tradition. Comparing the use and meaning of the concept of parable in Greece and Judaism, we see a clear distinction, a difference in the meaning of this notion. While in Greece the term parable was used only for rhetoric, in Judaism this term had a much wider meaning, primarilye nriched by linguistic derivations. The subject of our graduate work is the parable of the Pharisee and the Tax collector more precisely the devotion described in this parable. In the first chapters, we bring all the aspects related to Jesus' message that is the basis of this parable, comparing two figures, Pharisee and Tax collector. We bring the characteristics of the Pharisee sand Tax collector of piety and religious feeling through the prism of justice, humility, the grace of man and God, and the characteristics of Jesus' new anthropology. In other chapters, we bring the exegesis of the text of the parable of the Lukes Gospel by analyzing the text that we have divided into several parts. We divided and described the fundamental theological message expressed in the transcribed, allegorical sense.