Sunday Evening Sermon

Preached by John Gaines at Leonard Street Church of Christ

March 23

1. Matthew 17:24-27 (NKJV) When they had come to Capernaum, those who received the temple tax came to Peter and said, "Does your Teacher not pay the temple tax?" 25 He said, "Yes." And when he had come into the house, Jesus anticipated him, saying, "What do you think, Simon? From whom do the kings of the earth take customs or taxes, from their sons or from strangers?" 26 Peter said to Him, "From strangers." Jesus said to him, "Then the sons are free. 27 "Nevertheless, lest we offend them, go to the sea, cast in a hook, and take the fish that comes up first. And when you have opened its mouth, you will find a piece of money; take that and give it to them for Me and you."

2. Matthew had been a tax collector. It is natural that he tells us this story about Jesus and the temple tax. We use this text to continue our series of studies about things Peter learned from Jesus -- Eyeglasses For a Fisherman. In this text, Peter learned to see Jesus as Provider.

3. Analysis of the text:

a. Voluntary temple tax

(1) This is based on the sanctuary offering mentioned in Exodus 30:13-14 (NKJV), "This is what everyone among those who are numbered shall give: half a shekel according to the shekel of the sanctuary (a shekel is twenty gerahs). The half-shekel shall be an offering to the LORD. 14 "Everyone included among those who are numbered, from twenty years old and above, shall give an offering to the LORD."

(2) In Jesus' time, it was not a forced requirement. However, Jewish men were encouraged to support the operation of the temple by this tax. It was a tax of two drachmas (equivalent to two days' wages) but could be paid only in Hebrew half-shekel coins. Changing Greek or Roman money into these coins was the function of the moneychangers in the temple.

b. The tax collectors questioned whether Jesus paid the temple tax.

(1) Peter seems to have automatically answered yes. Perhaps Jesus had paid the tax in the past. Perhaps Peter simply understood that Jesus was living under the Law of Moses and would keep the requirements and traditions of the Law so far as it was possible for Him to do. In any event, Peter assumes that Jesus would pay the tax.

(2) There were implications which Peter might now have considered, however. Burton Coffman points out some of these. Jewish rabbis were exempt from paying the temple tax. If Jesus claimed that exemption, He was accepting the status of a rabbi. Although Jesus was a rabbi (Teacher), He was much more. Would paying the tax be perceived as a renunciation of His claim to be the Messiah? On the other hand, if He refused to pay the tax, would that be an occasion for His enemies to use to criticize Him as one who did not respect the temple? Jesus dealt with these concerns in a unique way which met the requirement of supporting the temple while demonstrating again His power and deity.

c. Jesus' conversation with Peter about the tax

(1) As Peter entered the house where Jesus was, Christ anticipated what he came to talk about. The KJV says "Jesus prevented him." This is a good example of the old meaning of the word prevent -- to go before. Being the Son of God, Jesus knew what Peter would say. He brought up the subject before Peter had a chance to speak.

(2) "What do you think, Simon?" Asking questions is an excellent means of teaching. This method was widely used by Socrates and is still called the Socratic method. Jesus wanted Peter to understand better the relationship He had with His heavenly Father. To paraphrase, He asked, "Do kings tax their sons or do they tax people outside their family?" Peter answered, "From strangers." Jesus then stated the obvious -- "Then the sons are free." What's the point here? What does this have to do with Jesus paying taxes? The temple was the house of God and Jesus is the Son of God. Why should the Son be taxed to pay for the Father's house? While Jesus was going to meet the tax obligation, He wanted to be sure that Peter understood that it was not a requirement for Him to do so. He was not just an ordinary Jewish man; He was the Son of God . . . the Son of the King!

d. However, He did not want to offend. He did not want to create the impression that He and His disciples did not support the temple. Jesus' prophecy about His death and resurrection was misunderstood as a threat against the temple [Matthew 26:61].

e. Jesus sent Peter fishing. This is the only time in the New Testament that fishing with a hook is mentioned. Peter was to go to the sea (Sea of Galilee), cast in a hook to catch a fish. The first fish caught would have a coin in its mouth. The KJV and NKJV are too general in their translation. The text does not say simply "a piece of money." It says a stater -- a Roman coin worth four drachmas -- the exact amount needed to pay the taxes due for Jesus and Peter.

4. There are several important applications in this story. These are lessons Jesus wanted Peter to see. They are also important for Christians today to understand.

I. IT'S RIGHT TO PAY TAXES

A. We're at the season of the year when we have to file income tax returns. Some people look forward to getting income tax refunds as if they were gifts from the government rather than their own money withheld during the past year. If more taxes are due, however, it is not a pleasant experience. People don't like to pay taxes.

B. That was true in Jesus' time on earth.

1. The temple tax may have been voluntary in New Testament times, but there was considerable social pressure on Jewish men to pay the tax.

2. The Roman government also exercised its taxing authority. On another occasion, a group of Jews (Pharisees and Herodians) asked Jesus whether it were lawful to pay taxes to Caesar [Matthew 22:17]. The Pharisees were trying to trap Jesus into saying something which they could use against Him.

3. Jesus answered by teaching a universal principle -- Matthew 22:21 (NKJV) "Render therefore to Caesar the things that are Caesar's, and to God the things that are God's."

a. We have responsibilities to both Caesar (i.e., civil government) and to God. We are obligated to meet those responsibilities in both arenas.

b. Romans 13:6-7 (NKJV) For because of this you also pay taxes, for they are God's ministers attending continually to this very thing. 7 Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor.

II. IT'S RIGHT TO DO WHAT WE DON'T HAVE TO DO IF IT KEEPS OTHERS FROM STUMBLING.

A. Jesus could have claimed an exemption from paying the temple tax.

1. He made the point to Peter that the Son of the King did not have to pay taxes in His Father's house. That was true of earthly princes and it was surely so of the Son of God regarding the temple which belong to His Heavenly Father. All through the life of Jesus on earth, we find implicit claims to His deity. Peter had already confessed that Christ is ". . .the Christ, the Son of the living God." [Matthew 16:16 (NKJV)]. Maybe Peter needed to be reminded. Maybe he needed help in seeing all the ramifications of this great eternal truth. How could the Son of God be compelled to pay taxes to support an earthly building made with men's hands?

2. However, he wanted the tax paid "lest we offend them" [Matthew 17:27]. He did not want the exercise of His rights to be a stumbling block to others.

B. We must be careful that in standing up for our rights, we don't alienate and offend others and cause them to be turned against Christ and His church.

1. Another preacher and I were riding together in a car several years ago. We went through an intersection where the traffic light was facing the sun making it difficult to tell which color was lighted. We both believed the light was green so we went through the intersection, then pulled into a gas station. Another car pulled in right behind us and the irate driver jumped out, berating us for running a light right in front of him. He recognized us although we didn't know him. Both of us appeared regularly on a t.v. program at that time so that may account for how he knew who we were. We tried to explain the difficulty with the sun obscuring the light and explain that we had no intention of running a red light. The man was not interested in listening. That incident has bothered me over the years because although it was altogether unintentional, we did not represent Christ and His church very well.

2. The same sort of thing happens whenever we become argumentative or rude with a salesperson, customer service representative, or even a telemarketer. We never know when we might have an opportunity to influence that person for Christ. But our poor behavior . . . even when we have just cause to complain . . . can close doors to the possibility of winning that soul for the Lord.

3. Jesus paid the temple tax even though He didn't have to . . . because He didn't want that failure to become a stumbling block in anyone's way to heaven. We need to exercise similar care with any of our behavior. Remember, they have a soul!

III. INSIGHT INTO THE NATURE OF CHRIST

A. He knew what Peter was going to talk about when Peter came into the house.

B. He knew that a fish would have a coin in its mouth.

C. Implicit in all this is the teaching that Christ knows our needs and is able to provide for them in the best possible way.

1. Matthew does not tell us "the rest of the story." We have no account given of Peter actually going fishing and catching the fish with the coin in its mouth.

2. However, Jesus said that is what would happen. So we're left with the understanding that things came to pass exactly as Jesus predicted. Peter found the fish. God provided the coin for the tax. The tax was paid. Some commentators discuss at length whether or not a miracle occurred with God miraculously putting the coin in the fish's mouth. This is an irrelevant discussion.

a. The text does not claim explicitly that God put the coin in the fish's mouth.

b. It is at least theoretically possible (if unlikely) that such a stater coin was lost in the sea and that the fish found it and took it into its mouth. If we grant the possibility of such a natural explanation for the coin in the fish's mouth, we cannot account for Jesus' foreknowledge that Peter's fishing expedition would find such a fish without recognizing His divine omniscience.

c. Those who are determined to provide a natural explanation for everything in the Bible have considerable trouble with this passage. They are left claiming that Jesus somehow "planted" a fish for Peter to catch with the coin placed in its mouth. Consider the astronomical odds against Peter going fishing in the Sea of Galilee (a rather large lake) and somehow catching that one particular fish on the first try out of all the fish in the sea. Further proof that it is much easier to believe the Bible than the alternative explanations of unbelievers!

3. Here is the lesson for us -- If God can provide tax money in the mouth of a fish, He is certainly able to provide for our needs [Matthew 6:31-34 (NKJV) "Therefore do not worry, saying, 'What shall we eat?' or 'What shall we drink?' or 'What shall we wear?' 32 "For after all these things the Gentiles seek. For your heavenly Father knows that you need all these things. 33 "But seek first the kingdom of God and His righteousness, and all these things shall be added to you. 34 "Therefore do not worry about tomorrow, for tomorrow will worry about its own things. Sufficient for the day is its own trouble.]

CONCLUSION