Matthew 17:24 - Meaning and Application

Here we have an account of Christ paying tribute.

First, notice how the tax was asked for, in Matthew 17:24. Christ was then in Capernaum, the town where he usually stayed. He did not stay away to avoid being asked for it, but came there so he would be ready to pay. The tribute here was not a civil tax to the Roman government. It was the church tax, the half-shekel, worth about fifteen pence, required from each person for the service of the temple and its expenses. It was called a ransom for the soul (Exodus 30:12). By this time, it was not demanded as strictly as it had been before, especially not in Galilee.

The demand was made very respectfully. The tax collectors were in such awe of Christ, because of his powerful works, that they did not dare speak to him directly. Instead, they asked Peter, whose house was in Capernaum and likely where Christ stayed. They asked, “Does not your master pay tribute?” Some think they were looking for a way to accuse him, in case he refused, by making him seem opposed to temple worship and to lawful order (Ezra 4:13). It seems more likely they asked with respect, as if saying that if he had any reason to be exempt, they would not press the matter.

Peter answered at once for his Master, “Yes, of course. My Master pays tribute.” That was Christ’s practice, and Peter did not think of any objection. Christ was made under the law (Galatians 4:4), so he was brought under this law too, as one who had taken the form of a servant in his humble life (Luke 2:22, Philippians 2:7-8). He was also made sin for us, and sent in the likeness of sinful flesh (Romans 8:3). This temple tax was called an atonement for the soul (Exodus 30:15), and Christ paid it, though he had no sin to atone for, so that in every way he might appear like sinners.

He did this also to fulfill all righteousness, as he said at his baptism (Matthew 3:15). In this, he set an example of giving everyone what is due to them, including tribute where tribute is due (Romans 13:7). Christ’s kingdom is not of this world, so its servants and friends do not get a special right, as such, to tax other people. In fact, they themselves are subject to the powers above them. He also showed that we should help support public worship in the places where we live. If we receive spiritual blessings, it is right that we return material support. The temple was then badly corrupted, and temple worship was being used as a cover for the chief priests’ opposition to Christ and his teaching. Yet Christ still paid this tribute. Church dues that are lawfully required must be paid, even when the church has become corrupt. We must not use our freedom as a cover for selfishness or wrongdoing (1 Peter 2:16). If Christ paid tribute, who can claim an exemption?

Next, notice how Christ answered the question in Matthew 17:25. He did not argue with the tax collectors themselves, so as not to stir them up. Instead, he spoke with Peter, so Peter would understand why he paid tribute and not be confused about it. Peter had brought the collectors into the house, but Christ spoke first, showing his full knowledge, since nothing can be hidden from him. The disciples of Christ are never attacked without his notice.

Christ appealed to the way earthly kings act. They usually take tribute from strangers, from those outside their own family, or from subjects and foreigners who do business with them. They do not tax their own children, because parents and children share so closely in what they have that it would make no sense for parents to tax the children. It would be like one hand taxing the other. Christ applied this to himself: “Then the children are free.” He is the Son of God and heir of all things. The temple is his temple (Malachi 3:1), his Father’s house (John 2:16), and he serves there as a Son in his own house (Hebrews 3:6). So he was not bound to pay this tax for the service of the temple.

Christ made this plain so that his paying the tribute would not be misunderstood as denying who he was, the Son of God and King of Israel. These special freedoms belong to Christ himself. God’s children are set free by grace and adoption from the slavery of sin and Satan, but they are not freed from obedience to civil rulers in civil matters. Christ’s own command is clear: every soul, including sanctified souls, must be subject to the higher powers. We must render to Caesar what belongs to Caesar.

Finally, notice how the tribute was paid in Matthew 17:27. Christ gave up his right not to pay, because he did not want to offend them. Few people knew, as Peter did, that he was the Son of God. If Christ had insisted on that right now, it would have lessened the honor of that great truth, which was still hidden from most people. So he set that argument aside. He knew that refusing to pay would only increase their prejudice against him and his teaching, and would turn their hearts away from him. So he chose to pay.

This teaches us that Christian wisdom and humility often call us to give up our rights rather than cause offense by insisting on them. We must never stop doing our duty for fear of offending people. Christ’s preaching and miracles offended them too, yet he kept going (Matthew 15:12-13). It is better to offend people than God. But sometimes we should deny ourselves in matters of personal gain rather than give offense, as Paul teaches (1 Corinthians 8:13; Romans 14:13).

Christ then found the money for the tax in a remarkable way, from the mouth of a fish (Matthew 17:27). This shows both his poverty and his power. He did not have fifteen pence ready to pay his tax, even though he healed so many sick people. It seems he healed freely, without charge. For our sake he became poor (2 Corinthians 8:9). In his regular expenses, he lived on gifts from others (Luke 8:3), and for unusual needs, he supplied himself by miracle. He did not tell Judas to take the money from the bag he carried, because that money was for shared support, not for Christ’s private use. At the same time, this showed Christ’s power in bringing money out of a fish’s mouth. Whether his power put it there, or his knowledge knew it was there, the result is the same. It proved his divine nature and showed that he is Lord of hosts.

Even the creatures farthest from human reach are under Christ’s command. The fish of the sea are under his feet (Psalm 8:5). To show his rule over this lower world, and to fit his present humbled state, he chose to take the tax money from a fish’s mouth, when he could have taken it from an angel’s hand.

Notice first that Peter had to catch the fish by fishing. Even in miracles, Christ used means to encourage effort and diligence. Peter had something to do, and it was in his own line of work. This teaches us to be faithful in the work we are called to do. If we expect Christ to give to us, we should also be ready to work for him.

Notice also that the fish came up with money in its mouth. This shows the reward that comes with obedience, even while obeying. The work we do at Christ’s command brings its own pay. In keeping God’s commands, as well as after keeping them, there is great reward (Psalm 19:11). Peter was made a fisher of men, and those he caught in that way came up too. Where the heart is open to receive Christ’s word, the hand is open to support his ministers.

The piece of money was just enough to pay the tax for Christ and Peter. He would find a stater, the value of a Jewish shekel, which would pay the poll tax for two people, since it was half a shekel (Exodus 30:13). Christ could just as easily have commanded a bag of money, but he chose only a single coin. In this he teaches us not to crave more than we need. If we have enough for our present needs, we should be content and not distrust God, even if we live from day to day.

Christ made the fish his money keeper, and we can trust God’s care as our storehouse and treasury. If we have enough for today, tomorrow can take care of itself. Christ paid for himself and Peter, because it seems that the tax was demanded only from him at that time. Perhaps the others had already paid, or were to pay elsewhere.

The Roman Catholics make a great matter of Christ paying for Peter, as if this proved Peter was the head and representative of the whole church. But paying the tribute for him was more a sign of submission than of authority. Their supposed successors do not pay tribute, but collect it. Peter fished for this money, and so part of it went for his own use. Those who work with Christ in winning souls will share in his honor.

“Give it to them for you and me.” What Christ paid for himself was treated as a debt. What he paid for Peter was a kindness to him. It is a good thing, if God sees fit, to have this world’s goods enough not only to be fair, but also generous. Then we can be kind to our friends as well as charitable to the poor. What is a large estate for, except to give a person more room to do good?

Finally, notice that the evangelist records the instructions Christ gave to Peter, the warrant for the action. The result is not described in detail, but it is clearly assumed, and rightly so. With Christ, speaking and doing are the same thing.