The Payment of Our Debt through Atonement

“You Will Find a Shekel”

(Matthew 17:24-27, Preaching: Pastor Stephen Magee, Dec. 9, 2007)

Matthew 17:24-27 ²⁴ When they came to Capernaum, the collectors of the half-shekel 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."

Introduction – The Legacy of a Tax-Collecting Empire

Expanding empires have historically proven somewhat difficult to maintain. As they grow they need tax revenue from someone. It turns out that all kinds of people care about taxes, because people do not generally enjoy having their property taken away from them, no matter how good they feel about their new rulers. Growing empires breed tax revolts, and tax revolts lead to weakness and even to the eventual end of empires.

Civil authorities have been given a certain measure of authority by God. One of the things that they can do is to collect taxes. We are commanded by God to pay taxes. Wise governments will use their substantial power judiciously if they want to rule in peace. The nations of this world and all their taxes come and go, but there is one kingdom that will remain forever. It is probably best for our health if we do not talk about taxes all the time. Nonetheless, someone came to one of Jesus’ disciples when they were in Capernaum, and the unusual result that came from this encounter has been recorded for us in the pages of Scripture.

The Half-Shekel Tax (24a)

The taxes referred to in this particular passage did not originate from the authorities in Rome. The half-shekel tax was a religious tax that we read about in Exodus (See Exodus 30:11-16). In the Old Testament law this tax was connected to the census, and it had something to do with the payment of an atonement price for the people. The people of God had a debt to the Lord. Some means of payment needed to be found. When the fighting men within Israel were counted, blood money had to be paid, one half-shekel for every man over twenty years of age. The resources were to be used for the support of the temple, the place of atonement.

By the day of Jesus this had become an annual tax equivalent to two days wages, still for covering temple expenses. The people were given a two-week warning which I am sure was greeted with as much joy as the coming of April in the United States. Then tax tables were set up in various places where the tax could be paid. (By the way, after the destruction of the temple in AD 70, the emperor Vespasian ruled that this tax should continue to be paid even though the temple in Jerusalem was gone. The proceeds went instead to the support of the temple of Jupiter in Rome.)

An uncomfortable encounter with a tax collector (24-25a)

The end of Matthew 17 records an uncomfortable encounter between Peter and a tax collector. The collectors of the tax knew that Capernaum was something of a home-base for Jesus and His disciples. He had probably been away during the normal collection time, but these authorities ask Peter a question about the tax. We are not told what their purpose was in bringing up this issue, but it may have been similar to the spirit of those who came to Jesus about His disciples ignoring the customs of certain ceremonial washings. They may have been looking for something against Him, or they may have simply been doing their job of revenue collection.

Their question of Peter seems strange for two reasons. First if they have a question about Peter they should ask Peter about Peter, rather than asking Peter about Jesus. If they have a question about Jesus, they should ask Jesus about Jesus. Secondly, they do not address the non-payment of the tax directly for a given year, but seem to ask about His position on the tax in general: “Does your teacher not pay the tax?” As if to say, “We know your Rabbi has some interesting opinions on a variety of issues. Is this one of them?” Peter’s answer, on the other hand is very straight-forward. With the simple answer “Yes,” he indicates that Jesus pays taxes.

I wonder though… Had Peter paid his temple tax? Jesus is the one who brings up that issue. It is very clear from the miracle that follows that neither man had actually paid the tax at that point. Peter is not all that good in situations like this. Some time later He would be confronted by a servant-girl with a simple statement. “You also were with Jesus the Galilean.” But he would deny it, saying, “I do not know what you mean.”

The sons are free (25-26)

Jesus, on the other hand, is completely calm, and uses this occasion to further reveal Himself to His disciples as the Son of God. He does this by referring to kings and their sons. Do you understand Jesus’ remark about the kings of the earth? This requires some explanation since we live in a society where we expect everyone to pay taxes regardless of whether or not you are the President’s son. This was not the way among the rulers of tax-collecting empires. The king sent his armies to conquer in order to get things from them. The son of the king was certainly not the one who would pay anything. The vanquished lands had to pay tribute to the king and his representatives.

Jesus had been preaching about the kingdom of heaven. The temple tax was originally set up in the law of God. If the analogy with empires held, we would not expect that the son of God would have to pay this kind of tax in God’s kingdom. Jesus illustration is about more than the temple tax. He is making a bigger point here. Jesus is the Son of God. The kingdom in question is God’s kingdom, and Jesus is God’s Son.

Who are the real sons of the kingdom? First, Christ is the natural Son of the Kingdom as the only-begotten Son of God. Through faith in Him we have been adopted into the household of God and are sons of God. Using the analogy of empires, Peter, and especially Jesus, are sons of the kingdom and should not be paying this tax. Forget about taxes entirely for a moment, and consider your privileged position. God is who He is, and you are who you are, but because of what Jesus has done for you, you and I are sons of the true and living God, with all of the privileges and duties of this exalted position. You are loved by your Father in heaven now and forever.

Others who are outside the kingdom have a major issue to deal with. The Son of God is returning one day to demand what is just. He asks not for half a shekel from anyone. He asks for your perfect and perpetual obedience. How will you pay that tax? But for those who have had their debts forgiven, we are free from the bondage of this debt through the mercy and righteousness of Christ. We are not only free now in Christ, but we are also joint heirs with Him of our heavenly Father. We are the true sons of the Kingdom.

Not to give offense (27)

Now back to the situation at hand in Capernaum. There is a tax-collector nearby, and he wants to know whether Jesus pays the temple tax. He has an answer from Peter, but I suspect he has his own records as well. I can just imagine what it would have been like for Peter if Jesus had instructed him to go and pass on to the officials this news of His exemption from the temple tax explaining that he is a son of the kingdom. Day by day we need to decide what we want to debate. If we argue too much about taxes, we only seem like every other person who does not like to have his property removed by civil authorities. Arguments such as these are often traps that take us off of our focus. We need to think and speak about Christ and His Kingdom, and serve God and man. One way to avoid distraction from these things is to be careful not to give any unnecessary reason for offense.

Jesus’ way of accomplishing this is miraculous. Out of the Father’s vast resources the true Son of the Kingdom is supplied with funds for Him and for Peter. This is an enjoyable resolution in every way. Offense and distraction are excluded, and God’s love and provision are displayed. People in positions of privilege can do some amazing things, but can any earthly king collect funds from the mouth of a fish? This solution works in every way. The focus is taken away from any particular offence against a tax-collector or the temple, and once again the disciples are left to consider who this man is. Away with any controversy or power-play over taxes; it is time instead to marvel at the sovereign knowledge and power of God in Christ. We need the right coin in the right fish at the right time to be caught by the right man and all of this is no problem at all as the atonement money is paid.

When you face what appears to be unnecessary controversy, you may wish to consider whether there is a way out that will give glory to God and avoid distraction and offence. But there is not always a way out, and sometimes the fight is very consequential. When the day of the cross came there was no way out for Jesus Christ. This is what He asked about in the Garden of Gethsemene. He fell on his face and prayed, “My Father, if it be possible, let this cup pass from me; nevertheless, not as I will, but as you will.” There was no way to deflect this battle. The Son of God paid the price necessary that we might be called sons of God. He left that garden with a firm and courageous engagement in the fight that was necessary for our salvation, a battle that would cost Him His life.

As followers of the Lord, there are many conversations where a fight to the death is ill-advised. There are many areas where a deflection is wise. But as with Jesus, so with us, the cross is not one of these areas. Some may be offended by it, but we can have no deflection on this point. It was there that the full atonement price was paid directly through the blood of our perfect substitute. It was there that the just demand of the highest spiritual authority was forever satisfied. Because that tax was paid, you and I who are sons of the kingdom are truly free.

Questions for meditation and discussion:

1. How could there be a religious “tax” in Israel? Would this have been voluntary?

2. Why is Peter questioned, and what do you make of his response?

3. Does the analogy of the “sons of the kingdom” really fit here? What is Jesus doing with this response?

4. Is this passage useful in considering our obligation to pay taxes? What are some other purposes here?