The Collectors of the Two-Drachma Tax are mentioned in the New Testament, specifically in the Gospel of Matthew. This tax, also known as the temple tax, was an annual levy imposed on Jewish males for the maintenance of the Jerusalem Temple. The tax was equivalent to two drachmas, which was approximately two days' wages for a laborer.

Biblical Reference:

The primary scriptural reference to the collectors of the two-drachma tax is found in Matthew 17:24-27 :

"When they came to Capernaum, the collectors of the two-drachma tax came to Peter and asked, 'Does your Teacher pay the two-drachma tax?' 'Yes,' he answered. 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 declared. 'But so that we may not offend them, go to the sea, cast a hook, and 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.'"

Historical and Cultural Context:

The two-drachma tax was rooted in the Mosaic Law, specifically in Exodus 30:13-16, where a half-shekel was required as a contribution to the sanctuary. By the time of Jesus, this tax had become a customary obligation for Jewish males over the age of twenty. The funds collected were used for the upkeep of the temple services and infrastructure.

The collectors of this tax were likely local Jewish officials or representatives of the temple authorities. Their role was to ensure compliance with this religious duty, which was both a civic and spiritual obligation for the Jewish people.

Theological Significance:

The encounter between Jesus, Peter, and the tax collectors is rich with theological implications. Jesus uses the situation to teach about His identity and mission. By questioning Peter about the practice of earthly kings, Jesus highlights His divine sonship and the freedom that comes with it. The implication is that, as the Son of God, He is not obligated to pay the temple tax, which is a tribute to His Father's house.

However, Jesus chooses to pay the tax to avoid causing offense, demonstrating His humility and willingness to submit to human institutions for the sake of peace and order. This act also prefigures His ultimate submission to the authorities, culminating in His sacrificial death.

Miraculous Provision:

The method by which Jesus provides for the tax is miraculous. He instructs Peter to catch a fish, which contains a four-drachma coin in its mouth—sufficient to cover the tax for both Jesus and Peter. This miracle underscores Jesus' sovereignty over creation and His ability to provide for the needs of His followers in unexpected ways.

Practical Application:

For believers, this passage serves as a reminder of the importance of respecting and complying with societal obligations, even when one might be exempt or hold a higher status. It also encourages trust in God's provision and the recognition of Jesus' divine authority and identity.