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Matthew 17:24-27 (Fish with a coin in its mouth)

INTRODUCTION: Today is the last day in our Miracles and Controversy series, and appropriately enough, we have both a miracle and a controversy in our passage today. The miracle has to do with a fish with a coin in its mouth. And the controversy has to do with the temple tax. Does Jesus pay the temple tax? Should Jesus pay the temple tax? Must Jesus pay the temple tax? And if he doesn’t have to pay, then why does he? And what does that mean for us? (Read Matthew 17:24-27 and pray.)

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How would you like to be tax exempt – for life? Churches and other non-profits are tax exempt. What if you were tax exempt? Think about it. What if you didn’t have to pay any taxes? What if when you went shopping, they automatically deducted the taxes from your bill? Or when you pumped gas, the meter automatically gave you the tax-free price per gallon? What if every year around April the IRS sent you a special notice: “Don’t worry about paying your taxes this year. You’re exempt!” Sign me up for that deal, right?

We don’t like taxes a lot, do we? When someone knocks on your door and says, “Hello, I’m from the IRS,” that’s usually not a good thing.

Our passage today has to do with taxes and exemptions, with who has to pay and who doesn’t. It’s interesting that out of all the gospels, this particular story is found only in the gospel of Matthew, which is appropriate seeing that Matthew was a tax collector before Jesus called him.

In today’s passage Jesus and Peter discuss taxes and what it means to be tax exempt in the kingdom of God. Never mind being tax exempt for life. How would you like to be tax exempt for eternal life? Let’s find out how!

I. When the tax collector comes calling … (24-25a)

Our story begins when the tax collector comes calling. When the tax collector comes calling, what do you do? Well, usually you just pay the tax, right? Let’s see what happens when the tax collector comes calling for Jesus. Look at verses 24-25 with me now:

After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?” 25 “Yes, he does,” he replied. (Matthew 17:24-25a)

Jesus and his disciples arrive in Capernaum, which had been the center for Jesus’ ministry these past several years. Capernaum was also one of the centers for collecting taxes. So, when Jesus and his disciples show up, so do the tax collectors. They approach Peter and ask him if Jesus pays the temple tax.

   A. The Jews paid a yearly tax for the upkeep of the temple
      – Exodus 30:12-16; Nehemiah 10:32-33

Now, this was not the civil tax that Rome collected from its subjects each year for the government. This was a religious tax that the Jews paid each year for the upkeep of the temple. Every Jewish male between the ages of twenty and fifty was supposed to pay this tax. These adult Jewish males represented the entire community in presenting this tax before the Lord.

We first learn about this tax in the book of Exodus when God instructs Moses to take a census of Israel in the wilderness. (Exodus 30:12-16) Then in the book of Nehemiah we learn that it eventually became an annual tax. (Nehemiah 10:32-33)

Now, there are two things in particular you should know about this tax – the amount of the tax and the purpose for the tax.

First, the amount. Unlike most taxes, when it came to the temple tax, everyone paid the same amount. The amount of the tax was a half shekel, which in Jesus’ day worked out to two drachmas. A drachma was about a workman’s average daily wage, so the tax was roughly equal to two day’s wages.

This was the ultimate flat tax. In our day a flat tax means everyone pays the same percentage or rate of tax. But with the temple tax everyone paid the exact same amount. It didn’t matter how rich or poor you were. Everyone paid exactly a half shekel, which comes out to two drachmas. That’s why it was sometimes called the two-drachma tax. Everyone paid the same amount.

So, that’s the amount of the tax. And then you should know the purpose for the tax. The monetary purpose for the tax was to support the upkeep and ministry of the temple. But there was a spiritual purpose, too. The Bible tells us this was a ransom tax. It represented an offering making atonement for your life. This is why everyone paid the same amount. The rich were not to pay more, and the poor were not to pay less, because each person’s life is worth the same. One person’s life is not more valuable than another’s.

The temple tax was a memorial before the Lord, a reminder for the Jewish people that they owed their very lives to the Lord, and that they needed to make atonement for their sins as represented by the sacrificial system of the temple. Jesus has just shared about his suffering and death in Jerusalem, and so, it is appropriate that Matthew shares this story about the temple tax right now, because Jesus will suffer and die on the cross to make atonement for our sins in fulfillment of the temple sacrifices for which this tax goes to pay.

   B. Give everyone what you owe him
      – Romans 13:7

So, the tax collectors come calling and ask Peter, “Doesn’t your teacher pay the temple tax?” Notice how they phrase their question in the negative. They don’t simply ask, “Does your teacher pay?” They ask, “Doesn’t he pay?” The way they phrase the question implies they think that perhaps Jesus does not pay the tax. But Peter answers, “Yes, he does.” Jesus observed the law completely when he came in order to be obedient to the Father and to fulfill the law for us. So, yes, Jesus paid the temple tax along with everyone else.

This affirms an important biblical principle for us. The Bible says you should give everyone what you owe him. It is a principle we find throughout the Scriptures, but perhaps the clearest expression of it is in the New Testament book of Romans where it is stated simply in Romans 13:7: “Give everyone what you owe him: If you owe taxes, pay taxes; if revenue, then revenue; if respect, then respect; if honor, then honor.” (Romans 13:7)

As a Christian you have a dual citizenship. Yes, you are a citizen of heaven, but you still need to pay your taxes here on earth! The Bible says, “If you owe something, pay it!” Whatever you might owe – whether taxes, revenue, honor or respect – the Bible says give everyone what you owe him.

II. The sons are exempt(25b-26)

Of course, we hate paying taxes, so we always want to know, are there any loopholes? Is there any way I can legitimately get out of paying a certain tax? And Jesus says, yes, there is a huge loophole. If you are the son of the king, you have an automatic exemption. Because the sons are exempt.

Back to Matthew 17, look at verses 25-26 where Jesus tells a mini-parable about taxes, a king and his sons.

When Peter came into the house, Jesus was the first to speak. “What do you think, Simon?” he asked. “From whom do the kings of the earth collect duty and taxes—from their own sons or from others?” 26 “From others,” Peter answered. “Then the sons are exempt,” Jesus said to him. (Matthew 17:25b-26)

Notice that when Peter comes into the house after talking with the tax collectors, Jesus speaks first, showing that he already knows about the conversation Peter just had with the tax collectors. It’s a good reminder that God knows everything that is going on in your life, that God knows your needs even before you ask him.

   A. Kings don’t pay taxes; they collect them from others
      – Job 41:11; Psalm 24:1

Jesus asks Peter, “What do you think? From whom do the kings of the earth collect duty and taxes – from their own sons or from others?” Peter answers, “From others.” Did you notice Peter doesn’t get to say a whole lot in this passage? He’s stuck just giving two-to-three word answers to other people’s questions.

But at least he gets the answers right. Kings don’t pay taxes. They collect them from others. And this is especially true when it comes to the King of the universe. Does God have to pay taxes? Of course not! God doesn’t pay taxes because he already owns it all!

We read in Psalm 24:1: “The earth is the Lord’s, and everything in it, the world, and all who live in it.” (Psalm 24:1) God says to Job in Job 41:11: “Who has a claim against me that I must pay? Everything under heaven belongs to me.” (Job 41:11)

God doesn’t owe us. We owe him. Kings don’t pay taxes. They collect them from others. Jesus asks Peter, “From whom do the kings of the earth collect duty and taxes – from their own sons or from others?” Peter answers correctly, “From others.”

   B. Then the king’s sons are exempt
      – Luke 2:49; Romans 8:15-17

And then Jesus draws the proper conclusion. “Then the king’s sons are exempt.” The king doesn’t tax the members of his own family. The taxes help support the royal family, so it doesn’t make sense for the royal family to pay the tax. The sons are exempt.

Well, who is the king in this scenario? We’re talking about the temple, right, so who is the king of the temple? Well, God is, of course. And who is the Son? Jesus. Remember what Jesus said as a boy when his parents were looking for him and finally found him in the temple? He said, “Didn’t you know I had to be in my Father’s house?” (Luke 2:49) Even at age twelve, Jesus knew that the temple belonged to God the Father, and he also knew that God was his Father and that he was God’s Son.

Jesus is the Son of God. Therefore, he is exempt. As the Son of God, he is under no obligation to pay the temple tax. Jesus doesn’t owe anyone anything. We all owe him! Does Jesus need to pay a ransom tax for himself to God? Of course not!

But notice that Jesus doesn’t just talk about himself here. He doesn’t say, “The son is exempt” (singular) but rather, “The sons are exempt,” (plural). And that’s because when we become sons of God, we also become exempt. We read in Romans 8:15-17:

For you did not receive a spirit that makes you a slave again to fear, but you received the Spirit of sonship. And by him we cry, “Abba, Father.” 16 The Spirit himself testifies with our spirit that we are God’s children. 17 Now if we are children, then we are heirs – heirs of God and co-heirs with Christ. (Romans 8:15-17)

Here’s the bottom line. We all owe God a ransom tax. We all owe God payment for our sins. But when you become a son of the king, you also become exempt. You share in Jesus’ exemption with him.

So, yes, there is one giant tax loophole when it comes to what you owe God for your sins. The sons are exempt. So, how do you get this exemption? How do you apply for tax exempt status in the kingdom of God? How do you become a son of God who no longer has to pay the price for your sins? Let’s keep reading!

III. The fish with a coin in its mouth (27)

Because now we come to the strangest part of the story – the fish with a coin in its mouth. Back to Matthew 17, look at verse 27 with me where Jesus tells Peter:

“But so that we may not offend them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.” (Matthew 17:27)

There are two important lessons for us in this final verse of the chapter. 1) Don’t cause any unnecessary offense, and 2) Receive God’s gracious provision through Christ. Let’s look at each of them in turn.

   A. Don’t cause any unnecessary offense
      – 1 Peter 2:13-17

First, don’t cause any unnecessary offense. Since Jesus is exempt, you might think he would tell Peter, “Peter, go right back outside and tell those tax collectors I’m not paying.” After all, it’s as if the tax collectors came knocking at the palace door asking the king’s sons to pay their taxes. The king’s sons would rightly send the tax collectors away. Instead, he says, “But so that we may not offend them.” Jesus is under no obligation to pay, but rather than cause any unnecessary offense, Jesus goes ahead and pays the tax.

This is another biblical principle we are meant to follow. As Christians, we should not cause any unnecessary offense. Now, sometimes as a Christian when you are sharing the gospel, someone gets offended. They shouldn’t – it’s good news, after all – but sometimes they get offended. That’s not what we’re talking about here. That is what we might call a necessary offense, but we shouldn’t cause any unnecessary offense. We read in 1 Peter 2:13-17:

Submit yourselves for the Lord’s sake to every authority instituted among men: whether to the king, as the supreme authority, 14 or to governors, who are sent by him to punish those who do wrong and to commend those who do right. 15 For it is God’s will that by doing good you should silence the ignorant talk of foolish men. 16 Live as free men, but do not use your freedom as a cover-up for evil; live as servants of God. 17 Show proper respect to everyone: Love the brotherhood of believers, fear God, honor the king. (1 Peter 2:13-17)

Yes, as Christians, our true citizenship is in heaven, but we should live as good citizens in this world so as not to damage our witness for Christ. The Bible says don’t cause any unnecessary offense.

   B. Receive God’s gracious provision through Christ
      – Matthew 20:28; Romans 6:23

And then the second lesson we learn from this verse is to receive God’s gracious provision through Christ. We finally come to the miracle in our passage, and it is an odd one. Jesus tells Peter, “Go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.” (Matthew 17:27) This is the only place in the New Testament where we read of a fish being caught with a hook and line. All the other examples in the New Testament are of fishermen fishing with nets.

This is what we would call a miracle of nature. We have seen Jesus perform miracles of nature before, but this one is really unique. Think about everything that had to happen for this miracle to take place. Someone would have to drop a coin in the water. A fish would have to grab the coin but somehow not swallow it. The fish would need to be swimming near Peter at the time that he is fishing, and grab hold of Peter’s hook before any other fish did. This is an amazing miracle! God works in mysterious ways, and it reminds us that God can provide for your needs in any way he wants.

So, Jesus pays the tax, but not out of his own pocket. However, it’s important to know that Jesus did not do this miracle for his own benefit, but rather to demonstrate his freedom as God’s Son and our freedom as adopted sons of God. Because you will notice Peter doesn’t pay out of his own pocket either. The coin in the fish’s mouth is enough to pay both their taxes. Peter receives God’s gracious provision, and so Peter also is exempted from paying the temple tax.

It is significant that there is one four-drachma coin in the fish’s mouth instead of two two-drachma coins. Peter’s payment is united with Jesus’ payment and the two are paid together. When you trust in Christ, you are united with him in his death, and you are united with him in his resurrection. There is an irony at play here. Jesus is the only person who ever lived who didn’t need to pay a ransom tax, and here he pays not only his tax but Peter’s as well.

We all owe God payment for our sins. Romans 6:23 says: “For the wages of sin is death, but the gift of God is eternal life in Christ Jesus our Lord.” (Romans 6:23) And how did Jesus make payment for our sins? How did he pay the ransom tax? By giving his own life as the ransom. Matthew 20:28 says: “The Son of Man did not come to be served, but to serve, and to give his life as a ransom for many.” (Matthew 20:28)

Just as Jesus paid the full tax for him and Peter, so Jesus paid the full price for our sins at the cross. Just as that four-drachma coin covered both him and Peter, so his payment at the cross covers us. How do you become tax exempt in the kingdom of God? Jesus pays the tax for you. You just need to receive God’s gracious provision for you through Christ.

CONCLUSION: I love this little passage. It’s only four verses long, but there is so much packed into these verses. We see Jesus’ knowledge of other people’s conversations. We see Jesus’ clear understanding that he is the Son of God. We see Jesus’ consideration and respect for others in choosing not to cause unnecessary offence. We see Jesus’ authority over nature in his miracle with the fish. And we see Jesus’ gracious provision in paying what others owe. There may even be echoes of Jonah’s encounter with a fish from the Old Testament, an encounter which specifically prefigures Jesus’ death and resurrection.

The whole passage reminds of me a song that goes like this: “He paid a debt he did not owe; I owed a debt I could not pay; I needed someone to wash my sins away. And now I sing a brand-new song: ‘Amazing grace!’ Christ Jesus paid the debt that I could never pay.”

We all owe God payment for our sins, but when you put your faith in Christ, you are exempted from payment. You are adopted into God’s family, and the sons of the king are exempt. You are free in Christ, but don’t use your freedom to avoid responsibilities or to offend others. Live as servants of God and show proper respect to everyone. In Christ when it comes to payment for sin, you are tax exempt for all of eternity! Praise the Lord!

© Ray Fowler

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