Matthew 17:24-27; The temple, the fish and the tender heart of Jesus

“Then the sons are exempt. However, so that we do not offend them … 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 you and Me.”

“We are reminded again of Jesus’ humility: He who so controls nature and its powers that He stills storms and multiples food now reminds Peter of that power by this miracle, while nevertheless remaining so humble that he would not needlessly cause offense.” (D.A. Carson’s commentary on Matthew)

With His sights set on Jerusalem (16:21), Jesus stops in Capernaum, on the north shore of the Sea of Galilee. This is where Peter lives and where Jesus frequents. Outside of what was probably Peter’s house, Peter is confronted by tax-collectors. (Is it mere coincidence that Matthew the tax-collector is the only one of the 4 gospel writers to include this story?)

These tax-collectors are not the dreaded collectors who work on behalf of the occupying Roman government. Rather, these Jewish tax-collectors are gathering the annual two-drachma tax, the equivalency of two days’ wages, as specified in Exodus 30:11-16. This is a “happy tax,” a tax that the Jews are glad to pay since it helps to maintain a national and religious treasure, their temple.

These tax-collectors, no friends of Rome, are not friendly toward Jesus either. They try to use Peter to trap Jesus, probably because they were afraid to confront Jesus directly. They ask Peter, “Does your teacher not pay the two-drachma tax?” (v. 24). If the answer is no, then the unbelieving Jews can accuse Jesus of breaking the Law of Moses. If the answer is yes, then that would discredit Jesus’ claim of divinity: why would God pay a tax? Peter’s answer was succinct: “Yes.” Even so, Jesus has the final word.

Jesus, omnisciently aware of what has happened, talks to Peter “first” (v.25) as Peter enters the house. Peter probably was shaken up after the confrontations outside his home. Jesus senses this and asks Peter, “from whom do the kings collect taxes, from their sons or from strangers?” Peter replies, “from strangers.” “Then the sons are exempt,” Jesus said (v.26), implying that Jesus and maybe even the disciples did not need to pay the tax.

What Jesus says next is where we see the tender heart of Jesus: “However, so that we do not offend them…” (v. 27) Jesus will pay the tax even though He is exempt. He is more concerned about not offending others than exerting His rights. At other times, Jesus did offend the Jews (e.g., Matthew 15:12) but He is also choosing His battles carefully. Fighting over the temple tax, for a building He loved (John 2:17), was not worthy of a fight. Jesus did not use His deity for His comfort or advantage. Instead, He used His freedom as a way to love and serve others (Galatians 5:13).

And instead of merely pulling out a shekel from His pocket and flipping it to Peter, Jesus chooses to take the long way and work a miracle. Why? When we are directly involved in what God is doing, our own faith is strengthened. Peter’s faith was probably weak at this moment from a series of rebukes (Matthew 16:23, 17:5, 17:17; 17:24). Therefore, Jesus was using this episode to nurture Peter’s faith. And Jesus employed the everyday elements of Peter’s life to strengthen Peter’s faith. The coin was not in a loaf of bread, or buried in a field, rather it was in a fish. Jesus uses a fish to strengthen the faith of a fisherman.

Likewise, when we are weak, when our faith has been tested and found wanting, the Lord will show us His sufficiency. He will call us to obey His Words at our moment of weakness so that we can find Him faithful. If your faith is weak, don’t recoil, don’t hide. Rather obey whatever it is He is calling you to do next. Cast your line in pursuit of the fish of faith. In the mouth of the fish you will find the shekel of HIs trustworthiness.

Even though this Jesus, who calls the stars by name (Isaiah 40:26), who created all things (Colossians 1:16), is infinitely big, He is also infinitely small. He cares about the details of your life and desires intimacy with you, even though you are one of 6 billion people on the planet today. Jesus beckons us: “Come to Me and I will give you rest.” (Matthew 11:28) After all, Jesus focuses on His love for Peter by providing enough money to pay the tax, not for the whole community, or even the 12 disciples, but in the words of Jesus, enough to pay the tax “for you and Me.”