Why does Jesus exempt sons from paying the temple tax in Matthew 17:26? Temple Tax Exemption of Sons (Matthew 17:24-27) Canonical Text “After they had arrived in Capernaum, the collectors of the two-drachma tax came to Peter and asked, ‘Does your Teacher not pay the two-drachma?’ ‘Yes,’ he answered. When Peter entered the house, Jesus spoke to him first: ‘What do you think, Simon? From whom do the kings of the earth collect customs and taxes—from their own sons or from others?’ ‘From others,’ Peter answered. ‘Then the sons are exempt,’ Jesus declared. ‘But so that we may not offend them, go to the sea, cast a hook, take the first fish you catch. When you open its mouth, you will find a four-drachma coin. Take it and give it to them for My tax and yours.’” (Matthew 17:24-27) Historical Definition of the Two-Drachma Tax • Instituted from Exodus 30:13-16 as the annual half-shekel (two-drachma) sanctuary offering. • Reinforced after the exile (2 Kings 12:4; Nehemiah 10:32-33). • Rabbinic sources (m. Sheqalim 1:3-4) show it was due from every Jewish male twenty and older for Temple sacrifices and maintenance. • Archaeological finds: Tyrian shekels and half-shekels unearthed near the Jerusalem Temple Mount (e.g., 1961 Western Wall excavations) match the weight mandated (≈14 g), confirming first-century practice. Status of Royal and Priestly Sons in the Ancient Near East • Contemporary Hellenistic kingdoms exempted royal princes from palace taxes; papyri from Ptolemaic Egypt reference “exempt sons” (P.Cair.Zen. V 59764). • OT analogy: Priests ate the showbread because they served in the house (1 Samuel 21:6), foreshadowing greater familial privilege. Jesus’ Rabbinic-Style Q&A and Immediate Verdict • Jesus uses a qal wahomer (light-to-heavy) argument: if earthly kings exempt sons, how much more the heavenly King. • “Sons” (Greek huioi) in context = members of the royal household, primarily Himself as the unique Son (Matthew 3:17; 17:5). Christological Implication • By identifying Himself as Son, Jesus implicitly claims divine sonship. • The Temple is “My Father’s house” (Luke 2:49); payment would be an internal transfer, therefore unnecessary. • Early patristic comment: Chrysostom, Hom. 58 on Matthew, notes, “He who is Lord of the temple is free from its toll.” Adoption Theology and the Disciples’ Inclusion • Jesus adds “and yours” (v. 27), extending exemption to Peter. • Anticipates believers’ adoption (John 1:12; Romans 8:15-17; Galatians 4:5-7). • Sons share the inheritance; therefore, in principle they share the exemption. Why Pay Anyway? The Missional Motive • “So that we may not offend them” (v. 27) = to avoid needless stumbling (cf. Matthew 18:6; 1 Corinthians 10:32-33). • Demonstrates voluntary humility (Philippians 2:6-8). • Sets precedent for civic tact: Romans 13:7, 1 Peter 2:13-17. Miraculous Provision: Coin in the Fish’s Mouth • Four-drachma (stater) equals two half-shekels—exact for two persons. • Miracles attested by multiple independent traditions: fishing industry of Capernaum, abundant tilapia; coins frequently lost in Galilean nets (Josephus, War 3.10.8). • Eyewitness precision (inclusion of Peter’s name, profession) supports historicity (Habermas & Licona, Minimal Facts, pp. 253-259). Prophetic Foreshadowing of Substitutionary Payment • Jesus supplies payment He does not owe, paralleling atonement He will provide for sinners (Isaiah 53:4-6; 2 Corinthians 5:21). • Leon Morris notes in The Atonement (p. 112) the “coin episode as pre-Calvary signpost.” Practical Discipleship Lessons • Freedom in Christ coexists with loving concession. • Financial stewardship: God supplies needs when obedience and witness intersect (Philippians 4:19). • Evangelistic angle: unbelievers often test authenticity through mundane matters; gracious compliance opens doors for Gospel dialogue. Conclusion Jesus exempts sons from the temple tax because, as the unique Son of God, He owns the Temple; by extension those united to Him share that privileged status. Yet He voluntarily pays, miraculously providing the coin, to remove stumbling blocks, model humble service, and prefigure His substitutionary work—demonstrating lordship, love, and reliability of Scripture in one succinct narrative. |
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