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.
TIP: When studying, there is a temptation to immediately consult resources to shed some light
on the passage in question. Try to resist that! Discover the biblical references in the margins of the
Bible text and learn how to use them.
The literary genres of the Gospels are recognized as both narrative and doctrinal. Narratives
are stories and often with a pattern where a problem is encountered, a solution proposed, and a problem is
solved. As in so many Gospel narratives involving Old Testament law, they almost always ends with evidence
that indicate a new doctrinal revelation; namely, Jesus came to fulfill the Old Testament Law. If one took
a moment to see that "testament" is another word for "covenant," the significance of
the Gospels heralding the "new covenant" with man would be better appreciated.
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