Matthew 17:24-27 The Temple Tax

When they came to Capernaum, those who collected the two-drachma tax came to Peter and said, "Does your teacher not pay the two-drachma tax?" He said, "Yes." And when he came into the house, Jesus spoke to him first, saying, "What do you think, Simon? From whom do the kings of the earth collect customs or poll-tax, from their sons or from strangers?"  When Peter said, "From strangers," Jesus said to him, "Then the sons are exempt.  However, so that we do not offend them, go to the sea and throw in a hook, and take the first fish that comes up; and when you open its mouth, you will find a shekel. Take that and give it to them for you and Me." [Matthew 17:24‭-‬27 NASB]

The two-drachma tax was not a Roman tax, but temple tax given for the support of the temple in Jerusalem. The origin of the tax is found in the Law of Moses:

"“When you take a census of the sons of Israel to number them, then each one of them shall give a ransom for himself to the LORD, when you number them, so that there will be no plague among them when you number them. “This is what everyone who is numbered shall give: half a shekel according to the shekel of the sanctuary (the shekel is twenty gerahs), half a shekel as a contribution to the LORD. “Everyone who is numbered, from twenty years old and over, shall give the contribution to the LORD. “The rich shall not pay more and the poor shall not pay less than the half shekel, when you give the contribution to the LORD to make atonement for yourselves. “You shall take the atonement money from the sons of Israel and shall give it for the service of the tent of meeting, that it may be a memorial for the sons of Israel before the LORD, to make atonement for yourselves.”" [Exodus 30:12-16 NASB]

Over the centuries, the payment of the tax became lax, and a matter of some controversy. Most Israelites paid the annual fee. The Sadducees objected to the fee, and didn't pay it. The Qumran community paid it only once in their lifetime. The priests and temple workers were exempt from the tax. And, of course, there were the tax dodgers who simply wanted to hold on to their money.

Those who collected the temple tax were not the despised tax collectors who colluded with Rome, but worked for the temple. They weren't the religious leaders, out to discredit Jesus, and assert their own power.

Chances are, their question to Peter, "Does your teacher not pay the two-drachma tax?" was an honest inquiry. Especially with Jesus' growing reputation throughout Galilee as a prophet and worker of miracle, and the speculation that He might be the Messiah, or at least the forerunner; it would have been reasonable - even expected - for Jesus to claim exemption from the tax.

Peter oversteps when he answers them. Jesus gave Peter a mild rebuke by reminding him that as the Son of God, He is not required to pay a tax to His Father's house. However, Since Peter already gave his answer, Jesus did not want to offend them by contradicting Peter in public.

This is noteworthy because Jesus had no trouble offending the Sadducees and the Pharisees. The difference is in the attitude of those asking. He called out the religious leaders for their hypocrisy, but he honored these honest temple workers, who were simply following the Law of Moses.

His solution is also noteworthy. Why get money from the mouth of a fish? I believe it was an object lesson to Peter. Jesus and His disciples carried a bag of money for their provisions and to help the poor. By refusing to take money from the bag, Jesus is not taking anything from Himself or His disciples. By using this divine provision, He is - in effect - taking from the Father to give back to the Father. Which is no tax at all.

Most of us in western culture tend to have a strong sense of personal freedom, and don't hesitate to exert our individual rights. Many of us will not hesitate to offend others in order to stand up for what we believe. But we should be cautious, and know when it is okay to offend, and when it is not.

Jesus had no trouble offending the hypocrites. Paul risked offending Peter. "But when Cephas came to Antioch, I opposed him to his face, because he stood condemned. For prior to the coming of certain men from James, he used to eat with the Gentiles; but when they came, he began to withdraw and hold himself aloof, fearing the party of the circumcision. The rest of the Jews joined him in hypocrisy, with the result that even Barnabas was carried away by their hypocrisy. But when I saw that they were not straightforward about the truth of the gospel, I said to Cephas in the presence of all, “If you, being a Jew, live like the Gentiles and not like the Jews, how is it that you compel the Gentiles to live like Jews?" [Galatians 2:11-14 NASB]

But Paul also said, "Therefore let us not judge one another anymore, but rather determine this—not to put an obstacle or a stumbling block in a brother’s way. I know and am convinced in the Lord Jesus that nothing is unclean in itself; but to him who thinks anything to be unclean, to him it is unclean. For if because of food your brother is hurt, you are no longer walking according to love. Do not destroy with your food him for whom Christ died." [Romans 14:13-15 NASB]

So we are to oppose hypocrisy while bearing with one another's weaknesses. Before speaking or acting, ask yourself, "Am I speaking or acting in love?"