"THE DISCUSSION ABOUT TAX"

Matthew 17:24–27 (NASB95)

24 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?”

Where are they coming from?

Who collected the tax?

What is the purpose of the tax?

How much is two-drachma?

Mt 17:24 double-drachma tax: Jewish men paid this tax to support the temple (Ex 30:11–16). A double-drachma could purchase two sheep. Lemke, S. W. (2007). The Academic Use of Gospel Harmonies. In Holman Christian Standard Bible: Harmony of the Gospels (p. 116). Holman Bible Publishers.

17:24 the temple tax. A half-shekel tax (equivalent to about two days’ wages) collected annually from every male over 20, for the upkeep of the temple (Ex. 30:13, 14; 2 Chr. 24:9). As kings did not tax their own sons, technically, Jesus, as God’s son, was exempt from the tax (v. 26). But to avoid offense, He paid on behalf of Himself and Peter (v. 27). Cf. Rom. 13:1–7; Tit. 3:1; 1 Pet. 2:13–17. MacArthur, J., Jr., ed. (1997). The MacArthur Study Bible (electronic ed., p. 1425). Word Pub.

Why did they approach Peter?

What is the motivation of those who approached Peter?

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 the kings of the earth collect customs or poll-tax, from their sons or from strangers?”

Why do you think Peter seemingly answered the question so quickly?

How might have Peter felt when asked that question?

When Jesus got there He questioned Peter by providing him with multiple choice question - how might you feel if your were in Peter’s shoes?

What do you think is the purpose of this question?

26 When Peter said, “From strangers,” Jesus said to him, “Then the sons are exempt.

How and why did Peter come to the conclusion that it was strangers who paid?

What is the significance of Jesus response “then the sons are exempt...”

Then the sons are free. Because the temple is God the Father’s own house, the Son and those he has brought into the Father’s family (12:48–50) are exempt from the temple tax, signaling that, with the coming of the kingdom, believers are no longer under the OT law but the law of Christ (see Gal. 6:2). Crossway Bibles. (2008). The ESV Study Bible (p. 1858). Crossway Bibles.

27 “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.”

Why did they care about offending them?

How many fish are in the lake?

How did Jesus know that the first one would have the shekel?

Rather than cause needless offense, Jesus agreed to pay the tax. This miracle is often overlooked: of all the fish in the sea Jesus knew exactly which one had a coin in its mouth! Lemke, S. W. (2007). The Academic Use of Gospel Harmonies. In Holman Christian Standard Bible: Harmony of the Gospels (p. 116). Holman Bible Publishers.

So What?