The Temple Tax

Setting and Overview
As Matthew 17 ends, Jesus and his disciples are in Galilee but getting ready to leave their for the last time and head toward Jerusalem. The cross looms large over the narrative and the teaching, both as Jesus continues to reveal to the disciples what is in store, and also as his actions continue to reveal his identity and what discipleship should look like for his followers. While the second full prediction of the death and resurrection are in all of the synoptics, the account of the temple tax is only in Matthew. Certainly it would have special significance to Matthew’s original Jewish readers, but is also revealing and instructive to us today.

Exposition
Verses 22-23 are usually listed as the second prediction of Jesus’ death and resurrection. While he has made other references to his death, this is the second of four places where it is recorded that he speaks in much more full detail, the first in Matthew being 16:21. This prediction does not offer much new detail except that he will also be betrayed, but nonetheless the disciples are newly distressed. They have still not fully understood his early prediction, and they cannot yet make sense of the resurrection and so can only focus on his death (Mark 9:32, Luke 9:45.)
As they enter Capernaum, Peter is approached to inquire about Jesus paying the temple tax. The temple tax is originally based on Exodus 30:11-16 (which in turn builds on Exodus 21:28-30, and 13:11-15.) The immediate connection is that the ransom associated with the census on Exodus 30 was used to support the tabernacle, which then turned into funding the temple in later times and eventually became an annual tax (Nehemiah 10:32-33.) By the time of Jesus, it was expected that all Jewish men would pay it annually, although some groups believed that it should only be paid once, and others rejected it all together. The tax has even further significance to Jesus, however, when seen in the light of the fact that the ransom in Exodus 30 represented that one’s life belongs to God and that one is being redeemed from death. Back in Matthew, Peter has answered affirmatively to the question, but later Jesus pulls him aside to show him the error of his thinking. Jesus’ relationship to the father is unique (Matthew 17:5), and just as the family of a king does not pay taxes, so too are Jesus and his followers exempt. Furthermore, since Jesus and the disciples were supported by donors, it is questionable whether or not it would be appropriate for them to use their money to pay a tax they don’t owe. Nonetheless, refusing to pay would also create problems and misunderstanding, and Jesus does not want to cause offense (Matthew 5:29-30, 11:6, 13:21, 15:12, I Corinthians 8:13, Romans 14:13) so Jesus resolves the predicament by instructing Peter to go out and catch a fish, that would miraculously have the coin inside to cover the tax for both Jesus and Peter.

Examination and Application
Although seemingly most relevant to Matthew’s original Jewish readers, there is also much in this short section that is both revelatory and instructive. Jesus further reveals himself as Son, and shows that the benefits of the Son impact his followers as well (Matthew 12:1-8.) Furthermore, the background of the temple tax as ransom points to Jesus as the ransom for us (Matthew 20:28, Hebrews 9:15, Galatians 3:13.) Finally, Jesus’ care not to offend forms the basis for Paul’s later instruction regarding divisive issues in the church (I Corinthians 8-9, Romans 14.) Even if we are doctrinally correct in an issue, we could engage it in a way that would ultimately push others away from Christ. Paul shows us that we should be devastated by the possibility of such a result (Romans 14:15) and so take care to build up the vulnerable (14:19.) Jesus himself shows us the perfect example of that, which in turns will form a foundation for his teaching on humility, discipline, and restoration in the Fourth Discourse, coming next in Matthew 18.