24 When they came to Capernaum, the collectors of the two-drachma tax went up to Peter and said, “Does your teacher not pay the tax?” 25 He said, “Yes.” And when he came into the house, Jesus spoke to him first, saying, “What do you think, Simon? From whom do kings of the earth take toll or tax? From their sons or from others?” 26 And when he said, “From others,” Jesus said to him, “Then the sons are free. 27 However, not to give offense to them, go to the sea and cast 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 me and for yourself.” Matthew 17: 24-27 ESV
Matthew17: 24-27 Paying Taxes
10So Samuel spoke all the words of the LORD to the people who were asking him for a king. 11He said, “This will be the manner of the king who will reign over you: He will take your sons and appoint them to his own chariots and horses, to run in front of his chariots. 12He will appoint some for himself as commanders of thousands and of fifties, and others to plow his ground, to reap his harvest, to make his weapons of war, and to equip his chariots.…
…13And he will take your daughters to be perfumers, cooks, and bakers. 14 He will take the best of your fields and vineyards and olive groves and give them to his servants. 15He will take a tenth of your grain and grape harvest and give it to his officials and servants.… 1 Samuel 8: 10-15
The collectors of the two-drachma tax - This was a temple tax, used for the maintenance of the temple and required of Jewish men. It was not popular with the Sadducees and was diverted elsewhere after the destruction of the temple in 70 A.D.
ii. “Payment could be made in person at the Passover festival in Jerusalem…but collections were made in other areas of Palestine and abroad a month earlier. This incident therefore takes place about a month before Passover.” (France)
iii. “After AD 70, when the temple was destroyed, the Romans diverted this tax to the temple of Jupiter in Rome, after which it ceased to be a matter of patriotism and became a symbol of their subjection to a pagan power; the fact that the story is nonetheless recorded is one of the incidental indications that Matthew’s Gospel should be dated before AD 70.” (France)
Does your teacher not pay the tax - Because of the varying opinions and positions regarding the tax they were probably trying to figure out which camp Jesus belonged to, and some, probably these men, since they were collectors, would take offense to anyone who did not contribute.
What do you think Simon - Peter is being called Simon again, and I find that interesting, but this must have been rolling through his mind as he left the tax collectors, and Jesus steps into the conversation that was going on in Peter's head. He must wonder, "this is God's house, Jesus is the Son of God, so why should Jesus pay tax? Why should God pay taxes?" It's a legitimate question, and Jesus has recently told them again, continuing to prepare them for His death, that He is going to Jerusalem to die. Why should the innocent die? Why should God give His life? There must be a lot going on in the mind of Peter and the other disciples, and Jesus is preparing them so that they will eventually recognize that this is from God, that He is sovereign. Jesus has also come to fulfill all righteousness, and remember John the Baptist was confused when Jesus came to be baptized. He also taught them to pay their taxes to Rome as well, remember, render unto Caesar that which is Caesar's, and unto the Lord what is the Lord's.
From their sons or from others - Obviously kings don't tax their sons, and many that govern find ways to pay their family. At one time Israel could have had a Theocracy, where God gave His law and they upheld it, but they didn't want to uphold God's law, yet they wanted protection still. Israel wanted a king, a hero to rise up from among their ranks, form an army, fight their battles. People today still put hope in men, and even in a democracy their is an issue with the tax. You vote in the person that says what you like the most, and for some this is a stumbling block because they can now vote for those who will give to them from the treasury, no work involved, just vote. I have even heard them say, "it's time to do your job and vote if you want your entitlements." Just the premise of this should frighten everyone away from voting for that party, that you would pay people to vote, not for doing work, but for voting. You would think this would be viewed as insulting, we're not grade schoolers, I am not voting for you so we can have a pool party out your house and free pizza, but no, this works on old and young alike. So you vote for these people, they raise other people's taxes, and these people aren't good at making money, just taking money, so they spend it on contracts to friends, and they overspend. Look at 1 Samuel 8, the government was a huge expense. Even in the times of Solomon, who was good with business, created a time of great wealth and commerce, a lot of prosperity, yet the people complained of taxes in the end. Why? Solomon had like a thousand wives and hundreds of concubines. He pulled resources, workers and money to build them temples, houses, and keep them in the lap of luxury. He made a government so big that it was a burden on the people, and his son only wanted to increase it. Once those that are frivolous with their spending have spent beyond what they are bringing in, well, guess what, they aren't good at managing money, but you gave them the power to tax, so do you think they are going to correct their spending problems or increase taxes?
From others - Peter answers correctly, he knows what's up.
Then the sons are free - That is the logical conclusion, it's God's house, and He prefers a free will gift anyway, hates worship that is not in spirit and in truth, and Jesus is God's Son, so it is also His house. Technically, given the facts, Jesus doesn't need to pay the tax, and can decide whether His disciples should or not as well. Of course, a lot of these people don't realize that Jesus is the Messiah, the Son of the living God, that this man they see is also a vail to the glory of God inside Him. That He contains the essence of God, the essential nature, has only been revealed to Peter, James and John at the transfiguration.
However, not to give offense to them - There was in Christ's mind a higher principle. He accepted and teaches His disciples to accept that there would be offense from the gospel. When you tell men they are sinners, which is the blessed first part of the gospel, or from where else do you repent? Guess what, men don't like that message naturally, and John the Baptist lost his head for preaching against the sexual perversions of a king. This is a maturing thing, learning how to pick your battles, moving from a Simon to a Peter. It is good to suffer for righteousness sake, good to suffer for the gospel, but where it is not a moral question, where you are not forced to go against God's law, like the Babylonians tried to do to Daniel and his friends, then obey man's laws. Drive the speed limit, pay your taxes, and don't die on the hill of unnecessary controversy, be above reproach.
Let every person be subject to the governing authorities. For there is no authority except from God, and those that exist have been instituted by God. 2 Therefore whoever resists the authorities resists what God has appointed, and those who resist will incur judgment. 3 For rulers are not a terror to good conduct, but to bad. Would you have no fear of the one who is in authority? Then do what is good, and you will receive his approval, 4 for he is God's servant for your good. But if you do wrong, be afraid, for he does not bear the sword in vain. For he is the servant of God, an avenger who carries out God's wrath on the wrongdoer. 5 Therefore one must be in subjection, not only to avoid God's wrath but also for the sake of conscience. 6 For because of this you also pay taxes, for the authorities are ministers of God, attending to this very thing. 7 Pay to all what is owed to them: taxes to whom taxes are owed, revenue to whom revenue is owed, respect to whom respect is owed, honor to whom honor is owed. Romans 13: 1-7
Go to the sea and cast a hook - I like this. Now Peter has been making a living his whole life from the Sea, from the water that he didn't create, the fish he didn't make. It would be easy for us to say, you know what, Jesus' kingdom is not of this world, and I am a Christian now, He is my King, my citizenship is elsewhere. He did make this world however so the people that fight over it are being silly in that as well. A lot of people were tired of Roman rule, and this was the basis for formulating, designing the ideal of what Messiah should be in their minds. They were paying the temple tax, the tax to Rome, and everywhere they went it seemed like someone was holding a hand out. If Jesus would have said, look, you are a sojourner, not a citizen of this world, so let them pay their own taxes, and you do your own thing, wow, a lot of people would have jumped on board. Instead, God sends Peter back to Galilee, has him throw in a hook to catch a fish that will have enough money in it's mouth to pay His and Peter's contribution to the temple tax. He didn't have to use the miraculous here, but he did, and it shows Peter, look, I am aware of the taxes, and I will provide for that too. He wants Peter to give up unnecessary offenses, be a man of integrity, a man that works hard, pays his bills, pays his taxes, and doesn't fight over the small stuff. Jesus could have also used a custom of that time that Rabbi's were exempt of this tax, but instead he decided to avoid controversy and teach His disciple to do the same. He was calling Peter to bigger battles, more worthy opponents.
12So then, each of us will give an account of himself to God. 13Therefore let us stop judging one another. Instead, make up your mind not to put any stumbling block or obstacle in your brother’s way. 14I am convinced and fully persuaded in the Lord Jesus that nothing is unclean in itself. But if anyone regards something as unclean, then for him it is unclean.… Romans 14: 12-14