Matthew 17:24-27 (NIV) After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?”
“Yes, he does,” he replied.
When Peter came into the house, Jesus was the first to speak. “What do you think, Simon?” he asked. “From whom do the kings of the earth collect duty and taxes–from their own sons or from others?”
“From others,” Peter answered.
“Then the sons are exempt,” Jesus said to him. “But so that we may not offend them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.”
This tax that was being collected was the census tax instituted in Exodus 30:11-16. The half-shekel was originally given directly to the priests to support the ministry of the tabernacle, but in Jesus day it went to the temple via the Roman treasury.
Peter’s initial response to the tax collector, that of course Jesus paid the tax, was not subterfuge. Jesus obeyed all of the laws of the land, and of the Jewish law, that did not directly contradict God’s law. If taxes were due, He paid them (cf. Romans 3:7).
But Jesus’ lesson to Peter was also significant. Jesus knew about Peter’s conversation with the tax man before Peter said a word, and He used this as a teachable moment.
Jesu’s points were two. First was the fact that, as the living Son of God, He was naturally exempt from the temple tax. But second, and equally important, was that standing on that principle would only put them unnecessarily at odds with the Jewish leaders, and very likely with the Roman government, who took collection of taxes very seriously. Since the tax didn’t contradict any of God’s commands (it actually originated in them), Jesus was quite willing to pay the tax voluntarily in order to avoid unnecessary conflict that might even get in the way of God’s larger agenda.
However, God Himself provided the resources to pay the taxes. As Jesus instructed Peter, the first fish he caught contained a 4-drachma coin, enough to pay the tax for both of them.
Father, sometimes it is really tempting to stand on principle and not take into consideration Your larger agenda. Jesus’ model actually empowers us to know that even in situations where we are not obligated, we can choose to obey society’s laws in order to not cause unnecessary offense, as long as those laws don’t contradict what You have written in Your word. Help us, Lord, to have the mind of Christ in this, too. Amen.