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How does someone approach God? On what basis can we have dealings with the Almighty? What is our relationship to him?
Luke tells us the point of the parable about the Pharisee and the tax collector: it is spoken to those who trusted in themselves that they were righteous, and despised others—the horrible combination that comes so naturally to the fallen heart. Then there are two portraits which our Lord gives: the Pharisee who is full of himself, and offers his own righteousness to God, and the tax collector, who has become empty of self, and seeks God's own righteousness for himself. Then there is the principle: only the tax collector, seeking the removal of God's wrath through an atoning sacrifice, goes home at peace with God. So every one who exalts themselves will be humbled, and those who humble themselves will be exalted.
So what do we think is the basis of our relationship with God? Self-righteousness versus God-righteousness is the difference between condemnation and justification. There is no point polishing the shell if we lack the core.