He would not lift up so much as his eyes towards heaven. Why not? The eyes are the mirror of the soul. The soul’s sins can be read in the eyes. Do you not see every day that, when a man sins, his eyes are lowered before men. How can the eyes of a sinner not be lowered before God the all-Seeing. Lo, every sin committed before men is committed before God, and there is no sin on earth that does not affect God. A true man of prayer is aware of this and is filled, along with humility, with shame before God. This is why it says: he would not lift up so much as his eyes towards heaven.
+ St. Nikolai Velimirovich, “Sunday of the Pharisee and the Publican: The Gospel on True and False Prayer” Homilies Volume 1: Commentary on the Gospel Readings for Great Feasts and Sundays Throughout the Year