24 When they came to Capernaum, the collectors of the two-drachma tax went up to Peter and said, “Does your teacher not pay the tax?” 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 kings of the earth take toll or tax? From their sons or from others?” 26 And when he said, “From others,” Jesus said to him, “Then the sons are free. 27 However, 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.” (Matthew 17:24–27 (ESV)
The context of today’s text concerns Jesus and His disciples traveling in the region of Galilee. Specifically, they came to Capernaum. Capernaum was a familiar site for Jesus and His ministry (Matt. 4:13; 9:1-2; 11:23-24). It was here that Jesus began to preach repentance, healed a paralytic, and condemned its inhabitants for their unbelief.
It was also that collectors of the two-drachma tax challenged Jesus and the disciples concerning whether Jesus paid the tax. Peter responded that Jesus did not pay the tax. What exactly was the two-drachma tax and why did Jesus not pay it?
“The two-drachma tax was a half-shekel tax (equivalent to about two days’ wages) collected annually from every male over twenty. It was for the upkeep of the temple (Ex. 30:13–14; 2 Chron. 24:9). As kings did not tax their own sons, technically, Jesus, as God’s son, was exempt from the tax (Matt. 17:26). But to avoid offense, he paid on behalf of himself and Peter (v. 27). Cf. Rom. 13:1–7; Titus 3:1; 1 Pet. 2:13–17,” explains Dr. John MacArthur.
As Dr. MacArthur explained, Jesus did not pay the tax because the king’s sons were exempt. Therefore, because Jesus was the Son of God He was not obligated to pay the tax. However, in order to not offend anyone, He miraculously provided a shekel for Peter to contribute on behalf of them both.
“Jesus, who has come not only to ‘fulfill all righteousness (Matt 3:15) but also to fulfill the Law and the Prophets (Matt. 5:17) complies with the law’s requirements in order to avoid giving offense,” explains Dr. R. C. Sproul. “The Apostle Paul advised (Rom. 14:13-21) and practiced (Acts 16:3; 21:26) similar continued observance of some ritual requirements of the OT Law to remove obstacles to his ministry among the Jews (I Cor. 9:19-23).”
How may you be inoffensive with fellow believers in Christ today? Pray the Lord will provide you discernment in the grey areas of life and living for Christ.
Soli deo Gloria!
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