Matthew 17:24-27 24When they came to Capernaum, those who were collecting the two-drachma tax went up to Peter and said, “Does your teacher not pay the tax?” 25He said, “Yes.” And when he came into the house, Jesus anticipated him, saying, “What do you think, Simon? From whom do kings of the earth take toll or tax? From their sons or from others?” 26And when he said, “From others,” Jesus said to him, “Then the sons are free. 27However, 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.”
Paying tax is always an issue. It is difficult to give up hard earned money. It is difficult sometimes to see the benefits of paying taxes. The people of Galilee where Jesus and his disciples were at this time were no different than modern people when it came to paying taxes. Jesus spent a lot of time around Capernaum. The tax collectors came up to Peter possibly because he had the leader of the disciples, and even outsiders saw how he stood out as a spokesman. Evidently, Peter was outside the house where Jesus was staying, and so went in to tell him about the situation. The tax described here was used for the upkeep of the temple in Jerusalem. All male Jews were obligated to pay this, even if they were outside of Israel. It was time to pay the tax, so the collectors came to Peter. A drachma was worth about a day’s wage, so, this tax was not cheap. Without an income, where would Jesus get the money for this tax?
This passage is unique to Matthew and reveals several significant concepts about Jesus. One is that Jesus did pay his dues, as Peter’s affirmative response indicates in verse 25. Another insight comes in Jesus’ rhetorical questions directed back to Peter. Jesus knew about the situation outside and so anticipated Peter’s question by asking more questions to create another teaching moment. A king does not collect tax from his children. The implied message is that God the Father does not need the tax of his Son, Jesus, for the upkeep of the temple. Jesus’ body was the temple (John 2:21). As the Son of God, he was exempt from the temple tax. This story is another subtle indicator of Jesus’ identity.
The story taxes a surprising turn in verse 27. Based on verses 25-26, the reader would expect Jesus as the King’s Son not to need to pay the tax. But Jesus avoids controversy and identifies with the rest of male Jews and pays the tax–but in a surprising way. Another significant insight is provided in verse 27 as Jesus gives very specific directions about where to find the tax, for for himself and for Peter. This is the only reference in the Gospels of fishing with a hook since casting nets was the more common practice. Anyone who has fished with a hook knows how challenging it can be at times. Casting with a hook enhances the power of this miracle. There was one single fish in all of the Lake of Galilee that had a coin in its mouth, and Peter was about to catch it with a single hook. A shekel was enough to pay the tax for two people. The story does not give a conclusion, but it is implied that the miracle took place as Jesus predicted.
This story illustrates the power of trust and faith in Jesus. Peter went to Jesus with his problem about paying taxes. Obviously he needed to pay his own tax. The answer is always in Jesus. The miracle required Peter to go out to the lake to fish. The scenario seemed impossible, with a huge body of water and one single hook. Peter has to put his mountain-moving faith into action in doing something he had grown up doing. If he did his job, God would provide.
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