Matthew 17:24-27

²⁴ When they had come to Capernaum, those who received the temple tax came to Peter and said, “Does your Teacher not pay the temple tax?” ²⁵ He said, “Yes.” And when he had come into the house, Jesus anticipated him, saying, “What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?” ²⁶ Peter said to Him, “From strangers.” Jesus said to him, “Then the sons are free. ²⁷ Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you.” 

Commentary 

Vs. 24-25 ²⁴ When they had come to Capernaum, those who received the temple tax came to Peter and said, “Does your Teacher not pay the temple tax?” ²⁵ He said, “Yes.” And when he had come into the house, Jesus anticipated him, saying, “What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?” 

Now when the Lord Jesus and the disciples came to Capernaum (the city of Northern Galilee where Jesus did most of His mighty works) Peter was approached by those who collected the temple tax for the maintenance of the temple in Jerusalem. Now their doing so is rooted in the desire of their “masters” to find some fault with Jesus so as to lay an accusation against Him, something which those who oppose the Lord Jesus Christ and His disciples will never cease from trying to do. Peter then being taken aback by their sudden and forceful question replies by saying “Yes.” And so, leaving them Peter then comes into the house where Jesus was staying; likely having contemplated their question while walking on the way there. Now before Peter can say a word to Jesus had already anticipated his arrival, and with Peters arrival Jesus immediately says to him, “What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?” Now in Jesus’ question to Peter is the fact that He as God’s Son is inherently exempt from taxation under the laws and practices of the day where kings did not tax their sons or family members but only those who were subject to them. Therefore, in Jesus’ question to Peter He is allowing Peter to reason this fact out for himself, that Jesus as God’s Son would be exempt from all taxation for God’s Temple. 

Vs. 26-27 ²⁶ Peter said to Him, “From strangers.” Jesus said to him, “Then the sons are free. ²⁷ Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you.” 

Peter then responds to Jesus’ question by saying that kings do not collect taxes from their sons, but from strangers, to which Jesus then says to Peter, “Then the sons are free” thus showing Peter that He has done no wrong, and yet to keep any perceptions of wrong doing arise in anyone’s heart, the Lord Jesus now say’s to Peter: “Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you.” 

Therefore, in the Lord’s Word to Peter is His desire not offend, and so by a supernatural means the Lord will appease the temple tax collectors, not that He was obligated to do so (as He previously showed), but that keeping the peace with them was more important than taking a stand on what was essentially something of little significance, since by doing so the Lord Jesus Christ was neither compromising His Person or His Stature by doing so. Indeed, by doing so the Lord Jesus Christ was showing that He was willing to be subject to all ruling authorities as long as these did require Him to contravene either God or His Word. Now as to why the Lord Jesus choose this rather unusual method to pay the tax may have more to do with Peter than anything else, since it was Peter who approached Jesus about this and not the tax collectors.

Scripture Quotations

The New King James Version. Nashville: Thomas Nelson, 1982.