The disciples were back in Capernaum and the question of relationships and relative loyalties was suddenly sprung on Peter. He was confronted by the people who were responsible for collecting the annual half-shekel tax that was levied against all Jews for the maintenance of the temple and its services. “Doesn’t your Master pay His taxes?” they asked in effect.

The omniscience of the Lord is seen in what followed. When Peter came home, Jesus spoke to him first—before Peter had a chance to tell what had happened. “What do you think, Simon? From whom do the kings of the earth take customs and taxes, from their sons or from strangers?” The question must be understood in the light of those days. A ruler taxed his subjects for the support of his kingdom and his family, but he didn’t tax his own family. Under our form of government, everyone is taxed, including the ruler and his household.

17:26 Peter correctly answered that rulers collected tribute from strangers. Jesus then pointed out that the sons are free. The point was that the temple was God’s house. For Jesus, the Son of God, to pay tribute for the support of this temple would be equivalent to paying tribute to Himself.

17:27 However, rather than cause needless offense, the Lord agreed to pay the tax. But what would He do for money? It is never recorded that Jesus personally carried money. He sent Peter to the Sea of Galilee and told him to bring up the first fish he caught. In the mouth of that fish was a piece of money or stater which Peter used to pay the tribute—one-half for the Lord Jesus and one-half for himself

The Jerusalem temple was very costly to maintain, so the temple officials used Exodus 30:13 as their authority to levy a temple tax on all male Jews over twenty years of age. A half-shekel was the equivalent of two or three days’ pay. Theoretically the tax was obligatory, although the Pharisees and Sadducees argued about that issue, just as they did about everything else. On the first of the month Adar (March) the authorities made a public announcement that it was time to pay the tax. On the fifteenth of Adar, collection booths were set up throughout the country. Payment could be made at the booths until the twenty-fifth of the month; after that payment had to be made directly to the temple in Jerusalem.

We must remember that this was a Jewish tax, not a Roman one, and that it was a tax with Scriptural warrant. The half-shekel that was paid was regarded as given to God.

So the tax collectors accosted Peter. There can be little doubt that the question was asked in a hostile manner and with malicious intent. The revenue officers could easily have asked Jesus directly since He was back in town and available. Doubtless they were hoping that Jesus would refuse to pay the tax or that Peter would make an incriminating statement. Peter, however, knew that the Lord kept the Mosaic law in letter and in spirit. Never had he known Him to do anything else. So he answered with a brief yes and walked away.

The Lord was reminding Peter of his confession at Caesarea Philippi and of what he had heard on the mount of transfiguration. The Lord’s question could be expressed as follows: “Peter, you said I was the Son of God. Now you are saying that I have to pay this half-shekel. How can that law have any claim on Me as the Son of God?”

The Lord, however, recognized another side of the issue. “Notwithstanding,” He said in effect, “lest we should be a stumbling block in the way of these men, we will pay this tax.” Jesus told Peter to take a fishing line, cast the hook into the lake, take the first fish that came to hand, and open its mouth. There he would find enough money to pay the tax for both the Lord and himself. What a display of the lordship of Christ over creation! He deliberately paid the tax in a way that would show that the realm of nature was tributary to Him. (This is the only place in the New Testament where this kind of fishing is mentioned.)

We can assume that Peter went back to the tax collector and said, “Sir, come with me, if you please,” and then did what Jesus had told him to do. I would like to think that after Peter took the coin from the fish’s mouth and paid the tax, he gave the collector the fish for his supper!

The Lord’s willingness to pay the tax is another demonstration of His submission to the law of God. “Give unto them for me and thee,” He said (17:27). Note that He made a difference between Himself as the tax-exempted Son and Peter as the unexempted subject. At the same time He did include Peter in the “we”—“lest we should offend them” (italics added). There is perhaps a hint here that the time would soon come when the Lord’s disciples would be emancipated completely from Jewish obligations. He was already calling them out of the Jewish fold.