After they gathered again in Galilee, Jesus told them, “The Son of Man is going to be betrayed into the hands of his enemies. He will be killed, but on the third day he will be raised from the dead.” And the disciples were filled with grief. On their arrival in Capernaum, the collectors of the Temple tax came to Peter and asked him, “Doesn’t your teacher pay the Temple tax?” “Yes, he does,” Peter replied. Then he went into the house. But before he had a chance to speak, Jesus asked him, “What do you think, Peter? Do kings tax their own people or the people they have conquered?” “They tax the people they have conquered,” Peter replied. “Well, then,” Jesus said, “the citizens are free! However, we don’t want to offend them, so go down to the lake and throw in a line. Open the mouth of the first fish you catch, and you will find a large silver coin. Take it and pay the tax for both of us.”
Matthew 17:22-27 NLT
Matthew intentionally put his stories in a certain order to make a point. The disciples had confessed that Jesus is Lord and seen Him transfigured. Christ had predicted His death and did so again in these verses. Then a debate came up about paying the Temple tax. Jesus did pay the Temple tax, and He used the occasion to teach His disciples important lessons.
Jesus is God and King, clearly revealed in His teachings, miracles, authority, and the transfiguration. So, the Temple tax is actually paid TO Him. The Temple tax in Israel was paid by all males between twenty and fifty years old (Exodus 30:11-16). The tax helped pay for the sacrificial system—the very one that Christ would fulfill through His sacrificial death. The Temple would no longer be needed; indeed, it would be destroyed (24:1) because the national leaders ignored God’s Son (21:43). Christ was making the point that He is King and Son of God; His followers (children, sons, or citizens, depending on your translation of verse 26) were exempt from the tax. This is a tax that would soon end; yet the Lord paid it so His followers would know to fulfill the laws of the land they lived in, as long as they did not contradict God’s laws. He taught them to do all they could not to offend others, while being bold in speaking truth. He taught them to live “between the times” of present reality and future fulfillment. And He taught them that He would provide as we do the work: Peter did the fishing, but the coins were provided by the Lord.
What lessons do you need to remember from today’s verses? How can you live out these lessons in practical ways?