Luke has Jesus tell a parable about the Pharisee and the tax collector that is only found in this gospel. Luke indicated that Jesus said that two men (Ἄνθρωποι δύο) went up into the Temple (ἀνέβησαν εἰς τὸ ἱερὸν) to pray (προσεύξασθαι). One was a Pharisee (ὁ εἷς Φαρισαῖος). The other was a tax collector (καὶ ὁ ἕτερος τελώνης). Both of these men were well intentioned, since they went to the Temple to pray to God, a good thing. Socially, they were of two different strata. The Pharisee was a pillar of Jewish society as an interpreter of the Mosaic Law. The tax collector, on the other hand, was considered a traitor to the Jewish community, since he worked for the Roman Empire, the occupation force. These tax collectors were often compared to public sinners. The contrast was real and set out at the beginning of this story. Is there a social strata in your religious culture?
Luke indicated that Jesus said that wherever their treasure was (ὅπου γάρ ἐστιν ὁ θησαυρὸς ὑμῶν), that was where their heart would be also (ἐκεῖ καὶ ἡ καρδία ὑμῶν ἔσται). Matthew, chapter 6:21, was practically the same, in a common Q source. Matthew indicated that Jesus said the wonderful saying about where your treasure is (ὅπου γάρ ἐστιν ὁ θησαυρός σου), there is where your heart is (ἐκεῖ ἔσται καὶ ἡ καρδία σου). What you really care about is what is important to you. What your heart yearns for is your real treasure. Where is your real treasure?
Who is Lemuel? This is the only mention of him here. He is a lot like Agur. He may be a real person or another name for Solomon since he talks about his mother’s teaching, which would have been David’s wife Bathsheba. This is either an oracle or a king of Massa, or just like Agur, another name for Solomon.