Paying Taxes

Matthew 17:24-27

Immanuel – 10/20/24

          Purpose

          This is not a miracle story. This is a revelation about the freedom found in Jesus.

          As you remember, Matthew has arranged his gospel as a travel narrative. The entirety of the first half of the book Jesus is operating in and around Galilee. Since Peter’s confession everything shifts. Jesus has now set His face like a flint to go to Jerusalem.

          Last week we saw Jesus leave the area around Caesarea Philippi and return to Galilee. This week we see Him in a house in Capernaum. Likely, this is the same house that He used as His home base for so long. He is back, but only to pass through. Perhaps He was gathering a few items and saying some goodbyes, before that final march toward Judea and Calvary.

          Read vs 24

          This verse is the last time Capernaum will be mentioned in the Gospel of Matthew. Jesus has spent so much time here, years of His ministry, healings and teachings and the stuff of normal life; all of it in Capernaum. But Jesus’ public ministry in Galilee has officially closed.

In chapter 18 we will see Jesus give an extended and private teaching to the disciples. It’s one of the five great discourses in Matthew. Perhaps Jesus offers this private teaching before they set out from the Capernaum house.

          One more note about the Capernaum house: Church tradition holds that this is none other than Peter’s house – a meaningful detail as we progress.

          But while they are in this familiar Capernaum house, it means that Jesus can now be found. He’s home; though it has been a long time since He was here last.

          The Two-Drachma Tax

          The local tax collectors have been waiting for an opportunity like this. Notice how verse 24 says they are a particular type of tax collectors: two-drachma tax collectors. This is a temple tax, and these tax collectors represent the temple system.

          Wherever Jews lived across the Roman Empire, the two-drachma tax was collected from Jewish males, 20 years and older, for the upkeep of Jerusalem’s temple and its system. But even more fundamentally, the tax paid for the priesthood and religious leaders to perform their duties – which included the upkeep of the temple and its systems.

The concept was grounded in the Mosaic Law.

          The Lord said to Moses, “When you take the census of the people of Israel, then each shall give a ransom for his life to the Lord…Each one who is numbered in the census shall give this:…half a shekel as an offering to the Lord….You shall take the atonement money from the people of Israel and shall give it for the service of the tent of meeting.”                                                         -Exodus 30:11-12,13,16

          The two-drachma tax was loosely based upon this ancient law, though it has evolved over some 1,500 years. The law only required for a male to pay this tax once in their lifetime. But by Jesus’ day the Pharisees, wanting to encourage (or coerce) a better righteousness, started asking for this tax annually. Thus, the two-drachma temple tax was technically optional. It was optional, but culturally it wasn’t optional. If you were a good Jew, payment was expected.

Notice, the tax collectors in this passage are not Jewish puppets of Rome; not like Matthew was. These are Jewish patriots in service of the Jewish temple. And every Jew revered the temple.

          But do you remember what Jesus said back in chapter 12?

          “I tell you, something greater than the temple is here. And if you had known what this means, ‘I desire mercy, and not sacrifice,’ you would not have condemned the guiltless. For the Son of Man is lord of the Sabbath.”                             -Matthew 12:6-8

          Make no mistake, this was scandalous for the Jews when Jesus said something greater than the temple had come. What could be greater than the temple? It was the dwelling place of God upon earth.

          But something greater than the temple had indeed come, the only thing that could possibly be greater: God Himself, God become man. And if the people chose the temple over their God, then both the people and the temple necessarily would fall under judgment. Jesus’ rhetoric was increasingly moving in that direction, more and more in conflict with the temple and its systems.

In fact, once Jesus reaches Jerusalem, the temple system will only resist and resent Jesus. Jesus will prophesy the temple’s destruction. And Jesus’ rejection of the temple was one of the primary reasons the religious leaders – who derived their comfortable livelihood from the temple – wanted to kill Him. There is a mighty tempest gathering on the horizon.

          But all the way back in Capernaum, these tax collectors were not religious leaders. These are devoted Jews just trying to do their job. Certainly, they would have gotten wind of Jesus’ mood towards the temple. Perhaps this is why they approach Peter instead of Jesus. Additionally, it likely being Peter’s house, the homeowner is responsible for everyone under his roof. Maybe the tax collectors waited until Jesus was inside, so they didn’t have to approach Him directly.

          You just get the sense that these local tax collectors are a little nervous. Even their question to Peter seems a bit timid: “Does your teacher not pay the tax?”

          Since Jesus couldn’t go anywhere in Galilee without a crowd, I wonder if some local religious leaders were looking on, listening for how this question would be answered, using it as another test.

          Read vs 25

          I love how Peter just answers the tax collectors, “yes”; and then goes inside to see how Jesus will answer. Have you ever done something like that, assumed you knew how someone else would answer? Has someone assumed how you would answer?

I get this a lot; people assume they know what I am thinking or what my opinion is on a matter. It’s because they are operating out of expectation rather than actual relational knowledge. You know what this is like: when people really get to know you, they are often surprised to learn that you do not meet their expectations. Sometimes, when you’re not the way people expect you to be, they suddenly vanish. Turns out they wanted what they expected rather than who you are. Let’s not be like that. Let’s not be so dogmatic about our expectations and choose to really get to know people instead. Isn’t that what love would do?

Of course, I am not talking about Biblical expectations regarding clear matters of sin. That’s an entirely different category.

          The annual temple tax was not a matter of sin. As I said, it was optional. But paying it was a matter of culture, of patriotism, of perceived devotion to God. For God and country. (I’ve heard that somewhere before.) Peter’s answer assumes Jesus will meet Jewish expectations for God and country.

          Maybe Jesus is demonstrating His supernatural knowledge, or maybe He just overheard them talking outside of the door; either way He knows why Peter approaches. Jesus cut’s Peter off at the pass with a preemptive question.

And when He does this, Jesus elevates the discussion from temple taxes to all forms of taxation: Jewish taxes, Roman taxes, tolls, sales tax, income tax, capital gains tax, any tax of any kind from any governing body.

          “What do you think Simon? From whom do kings of the earth take toll or tax? From their sons or from others?

Read vs 26

Let’s recognize that in a democratic republic like ours, there is no autocratic king giving tax-exempt privileges to his sons (so it should be). But for the vast majority of earth’s history, kings required taxes from the people while exempting his sons own from such a tax.

Peter answers, “From others.” The king taxes people that are not his children.

          Jesus, affirming Peter’s answer, say something simultaneously simple and power: “Then the sons are free.” Free from what? Free from paying taxes.

          Of course, Jesus is not actually talking about governments and taxation. This is a metaphor. To understand what is behind the symbols of Jesus’ metaphor, let’s go back to that passage in Exodus from which the temple tax came.

The Lord said to Moses, “When you take the census of the people of Israel, then each shall give a ransom for his life to the Lord…Each one who is numbered in the census shall give this:…half a shekel as an offering to the Lord….You shall take the atonement money from the people of Israel and shall give it for the service of the tent of meeting.”                                               -Exodus 30:11-12,13,16

Notice some key phrases. A person paid the tax as a ransom for their life. In the last sentence, the tax is also called atonement money. If you are a thoughtful reader, this should compel you to ask the question: In what way was a tax paid to the temple, a ransom?

          Does not a ransom mean that something is required for your life? Or a ransom means that a value is applied to your life?

          What value has God applied to your life? What does He require for your life?  What is the value? God has imprinted His image upon you and given you dignity and worth.  What does He require?

          He has told you, O man, what is good; and what does the Lord require of you but to do justice, and to love kindness, and to walk humbly with your God?       -Micah 6:8

          Justice, loving kindness, humility, continual walking with God. That is what God requires. And if you were to sum those different attributes up in a single word, what would that word be? Righteousness. Most fundamentally, God requires righteousness from us.  If we are to bear His image, then we are to be righteous as God is righteous.

          The temple tax, the atonement money, was a payment to the priesthood. They would perform extensive ceremonies and cleansings in order to consecrate themselves, that they might worship God in righteousness on behalf of the people. In other words, the tax was to pay someone else to be righteous in your place. When that tax was paid, it helped to atone (or cover) your unrighteousness.

          It is still true that God requires men and women to live in righteousness before Him. But all of us fall short. Quoting the Old Testament, Paul writes,

“None is righteous, no, not one; No one understands; no one seeks for God. All have turned aside; together they have become worthless; no one does good, not even one.”

                                                                             -Romans 3:10-12

          No one is righteous, though it is what God requires of each and every person. And our inability to be righteous, and our love for sinning, is our disgrace. We render ourselves worthless in God’s eyes, having defiled His image.  And in your house, what happens with worthless things? They are thrown away. In God’s house – which is all creation – worthless things are likewise thrown away, cast from His presence, consigned to the eternal darkness of hell.

What a plight we have before our Creator! Where is the temple to which we should turn? Where are the priests who will intercede on our behalf? Where is the tax that we may pay our ransom? Oh, what can a man give in return for His own soul (Matthew 16:26)?

          Remember, something greater than the temple has come. The God once concealed by temple walls has come forth in righteousness. If we have made our lives worthless with unrighteousness; Jesus’ perfect righteousness, pure sinlessness, makes Him infinitely worthy. But even more, above Jesus’ righteousness, He is the Son of God. Did we not hear the voice atop Mount Hermon? “This is my beloved Son, with whom I am well pleased; listen to Him” (Matthew 17:6).

          And this perfectly righteous one, this Beloved Son, He has said,

          “For even the Son of Man came not to be served but to serve, and to give His life as a ransom for many.”                                           -Mark 10:45

          Jesus gave His infinitely worthy life, on that criminal’s cross, as a ransom for our unworthy lives. His righteousness in place of our sinfulness. This is the essence of the gospel.

For our sake [the Father] made Him to be sin who knew no sin, so that in Him we might become the righteousness of God.                                -2 Corinthians 5:21

          Jesus makes payment for us. He bore the punishment for our sin, so that His righteousness could be applied to us. Jesus paid the ransom tax in His blood, that our lives might be atoned for, forgiven, made righteous.

          And if we receive this by faith, if we believe it, then God adopts us as His own sons and daughters.

          “For you did not receive the spirit of slavery to fall back into fear, but you have received the Spirit of adoption as sons, by whom we cry, “Abba! Father!” The Spirit Himself bears witness with our spirit that we are children of God, and if children, then heirs—heirs of God and fellow heirs with Christ, provided we suffer with Him in order that we may also be glorified with Him.”                        -Romans 8:15-17

          If you trust in Jesus, if you have given your life to follow Him, then Jesus has paid the ransom for your sins, you are forgiven, and you have been adopted by God the Father. You are an heir with Christ. The Father exacts no tax from you. God does not expect you to be righteous, He gives you righteousness and He has recreated you into the image of His Son!

           You are free from condemnation. You are free from the fear of death. You are free from trying to make yourself good enough. You are free to give your life away in service of Jesus. You are free to live in righteousness.  You are free!

          Then, in demonstration of this truth, Jesus performs an odd miracle.

          Read vs 27

          Though Jesus is free not to pay the tax, He is also free to pay the tax. Jesus freely choses to pay the tax because He is more concerned about preventing the tax collectors from becoming offended. These are just simple people trying to do their job, why make their lives difficult? Why put them in an awkward position with their bosses? Why put a bad taste in their mouth? Out of His freedom, Jesus is choosing to serve the tax collectors more than He is choosing to pay the tax.

          And Jesus pays the tax with the provision of God. Some Galilean Jew dropped a shekel in the water. A fish – always attracted to shiny things – attempted to eat it. Evidently it was unable to, for the shekel got lodged in its mouth. Then it swam to the exact right spot at the exact right time for Peter to throw in the first line and hook the exact right fish. A series of events too strange to be coincidental; it could only be the provision of God.

          And that’s what Jesus wanted Peter, and all of us, to see. God provides for His sons and daughters. God paid the price. The children are free.

We are not told that this miracle happened. But Jesus’ command is as good as done. The price was paid, the debt was satisfied.

          Brothers and sisters, fellow children of God, how amazing it is when we live in our blood bought freedom! We are free from condemnation. We are free from the fear of death. We are free from trying to make ourselves good enough. We are free to give our life away in service of the King. We are free to live in righteousness.  We are free!

          And the more we learn to live in that freedom, rather than law and obligation and coercion, the more we shall see the power of God at work within us and around us in absolutely stunning ways.

          (Parenthesis)

          Now I want to shift gears a moment. I mentioned that Jesus elevated the nature of freedom to a level above the temple, to all the kingdoms of earth. Let’s talk about our freedom as it relates to the kingdom of the earth in which we live. This is especially pertinent as we are 16 days away from a national election.

You are free. You are free to submit yourselves to the governance of the land, as Jesus did. You are free to vote however you want. You are free to choose according to your conscience. You are free to ask, what most accords with the righteousness of God?

          As children of God, we know that abortion is evil. Abandonment of the God-given gender binary is abhorrent. Continually increasing unsustainable debt is destructive. Placing the US Constitution between the covers of a Bible is repulsive. Arrogance is wicked.

          Brothers and sisters, we are free. Let us not become bound to a political party that is marked by those evils.  Let us not lash our identity to conservative or liberal.  Listen to this amazing quote,

“The church is not to be found at the ‘center’ of a left/right political world. The Church is to be a species of its own kind, confounding both left and right, and finding its identity from the ‘center’ of God’s life. As Christians, we are called to offer something all-together different for the world to see. We must seek to see the humanity [of] others, drawing near to them with compassion. This is what God has done to us and with us through Jesus Christ.” -Rich Villodas

Let us not conform to the ways of this world, not even in shades of red or blue. Prayerfully and freely cast your vote on November 5th, but do not let your identity get all tangled up with it. Division, resentment, and an us-and-them mentality, only follow those who put their hope in politics. 

But we are a species of a different kind, sons and daughters of the living God, redeemed to freely give our lives in service of His kingdom. If the kingdom of the United States would benefit as a result, praise God. But your citizenship belongs elsewhere, and your King is not heralded from the propaganda pulpits of Fox News or CNN.

(Close Parenthesis)

There are two main lessons for us in this passage today.

First, by the blood of Christ, we have been freed unto love. We know freedom of the love of the Father towards us. We know the freedom found in loving one another. Let’s live in that freedom, and worship God as we see the power of His grace working in us and through us.

Second, we should not think that God will always work a miracle to get you out of something difficult, like coins showing up in fishes’ mouths. But God will work powerfully to help you pursue the path of freedom and sacrificial love. That may seem impossible to you. What may seem impossible for you, is possible with God.

Read Galatians 4:1-7