1. Study Matthew 17:24-27. What is the temple tax?

The two drachma tax was an annual religious tax that was required of every Israelite over the age of twenty. In Exodus 30:11-16, the original intent of the tax was an offering to the Lord to atone (ransom) for one's sin. The money was then used for the Tabernacle structure.

2. What is the reasoning behind the Lord's question to Simon Peter, "From whom do the kings of the earth collect customs or poll taxes, from their own sons or from strangers?"

By anticipating Peter's question, Jesus demonstrated His knowledge of Peter's conversation and answer to the tax collectors. Peter had answered prematurely by saying to the tax collectors, "Yes." Rather than confront Peter with the error of his answer, Jesus alters the perspective of the situation: a king does not tax himself or his family but only outsiders. Since the tax was an offering to the Lord and used for the Tabernacle, God, the Lord and owner of the Tabernacle was free from the tax. And, of course, the exemption extended to His Son.

3. Why did Jesus pay the temple tax?

Despite the fact that He had the right not to pay, He paid for the sake of His ministry among the Jews. However, He wanted Peter to understand that He was exempt from the tax.

4. What did Peter learn from all of this?

Peter had more proof that Jesus was God: a) Jesus' omniscience, b) exemption from the temple tax, and c) the four drachma coin in the fish's mouth. And since Jesus paid the tax, Peter saw that ministry might require the relinquishing of certain personal rights.

5. What is the paradox here?

The temple tax was demanded from Jesus to atone for His sin; He came sinless to atone for everyone else's sin.