MPV Commentary

The time of this section is immediately after the preceding one. The brief but significant incident recorded here is unique to Matthew and would have held particular interest for him due to its connection to his hometown and familiar surroundings.

24 When they arrived in Capernaum, those who collected the temple tax came to Peter. This tax was a double drachma, equivalent to two Attic drachmas or the Jewish "half-shekel," which every male Jew over twenty years old was required to pay annually for the maintenance of the temple and its services (Ex 30:13-14; 2Ch 24:6, 9). This tax was an ecclesiastical one. The tax mentioned in Matthew 17:25, on the other hand, was a civil tax.

They came to Peter at his house, where Jesus likely resided while in Capernaum. This explains several aspects of the narrative that follow.

The collectors asked Peter, "Does your master pay this tax?" The question implies that payment was voluntary but expected, or what we would call a "voluntary assessment."

25 Peter replied, "Yes," eager to dispel any doubt about Jesus' willingness to pay. If Peter knew, as he certainly did, that there was no money in the bag at the time, his response must be seen as an act of faith in his Master.

When Jesus entered the house, He anticipated Peter's next move and asked, "What do you think, Simon?" using his family name for familiarity.

The kings of the earth collect taxes from their own children or subjects, not from foreigners. This was a civil tax, distinct from the temple tax.

26 Peter responded, "From those who are not their children."

Jesus said, "Then the children are free." By "the children," our Lord cannot mean Himself and the Twelve together as His family. He is referring to Himself alone, using this term to convey the principle that sovereigns do not collect taxes from their own children. This highlights Jesus' exemption from the temple tax: "If the sovereign's own family is exempt, you know what follows in My case." In other words, "This tax supports My Father's House. As His Son, I am exempt."

27 Nevertheless, to avoid causing offense among those who were unaware of Jesus' relationship with the Lord of the Temple and might misinterpret this exemption as indifference to God's honor, He instructed Peter:

"Go to the sea and cast a hook; take the first fish that bites, and when you open its mouth, you will find a coin. Take it and give it to them for me and you." The coin was an Attic silver stater worth two half-shekel taxes, exactly what was required for both Jesus and Peter. Our Lord adds, "Take this instead of me and you," perhaps because the payment was a redemption of the person paid for (Ex 30:12). In this view, Jesus was indeed exempt. If the house belonged to Peter, this would explain why payment was provided on this occasion only for him and his Lord, not for all the Twelve.