God does not regard all sins as of equal magnitude; there are degrees of guilt in His estimation, as well as in that of man; but however trifling this or that wrong act may seem in the eyes of men, no sin is small in the sight of God. Man’s judgment is partial, imperfect; but God estimates all things as they really are. The drunkard is despised and is told that his sin will exclude him from heaven; while pride, selfishness, and covetousness too often go unrebuked. But these are sins that are especially offensive to God; for they are contrary to the benevolence of His character, to that unselfish love which is the very atmosphere of the unfallen universe. He who falls into some of the grosser sins may feel a sense of his shame and poverty and his need of the grace of Christ; but pride feels no need, and so it closes the heart against Christ and the infinite blessings He came to give. (SC 30.1) MC VC

The poor publican who prayed, “God be merciful to me a sinner” (Luke 18:13), regarded himself as a very wicked man, and others looked upon him in the same light; but he felt his need, and with his burden of guilt and shame he came before God, asking for His mercy. His heart was open for the Spirit of God to do its gracious work and set him free from the power of sin. The Pharisee’s boastful, self-righteous prayer showed that his heart was closed against the influence of the Holy Spirit. Because of his distance from God, he had no sense of his own defilement, in contrast with the perfection of the divine holiness. He felt no need, and he received nothing. (SC 30.2) MC VC