Devotional:

“As they were gathering in Galilee, Jesus said to them, “The Son of Man is about to be delivered into the hands of men, and they will kill him, and he will be raised on the third day.” And they were greatly distressed.

When they came to Capernaum, the collectors of the two-drachma tax went up to Peter and said, “Does your teacher not pay the tax?” He said, “Yes.” And when he came into the house, Jesus spoke to him first, saying, “What do you think, Simon? From whom do kings of the earth take toll or tax? From their sons or from others?” And when he said, “From others,” Jesus said to him, “Then the sons are free. However, not to give offense to them, go to the sea and cast a hook and take the first fish that comes up, and when you open its mouth you will find a shekel. Take that and give it to them for me and for yourself.” — Matthew 17:22-27

Matthew is the only Gospel that tells of this miracle. Matthew was also a tax collector, which may have influenced why he wrote about this when no one else did. Jesus’s miracles, while He walked the earth, were too many to count and the ones we read of specifically in the Gospels were just a few. But because God divinely inspired the Bible, we know this one is included because God appointed it to be.

Remember, Jesus had just come down from the mountain of transfiguration, believed to be somewhere near Caesarea Philippi and healed the boy with the unclean spirit. I included verses 22-23 of this passage because, in context, we see that Jesus is nearing the end of His earthly ministry. Jesus revealed how He would be put to death and resurrected three days later.

Probably not realizing they only had a few more days left with Jesus, the disciples were greatly distressed, as any of us would have been in their shoes. We are less than two weeks from Easter Sunday and most likely, Jesus was only a couple of weeks from His final hour in this passage. Everything becomes a little more intense from this point on and as we read or listen to these last 10 devotionals, we will feel and experience all those emotions the disciples and Jesus felt leading up to the cross.

We are in verse 24, where Jesus was home in Capernaum with the disciples and this was probably the last time Jesus visited Capernaum before His final journey to Jerusalem. But while they were there, Peter got cornered by the tax collector, who asked, “Does your teacher not pay the tax?” Peter’s answer was “Yes,” but I imagine it was more like, “Umm, yeah, of course, He does!” Then he quickly sprinted away before the tax collector could ask anything else.

This two-drachma (two-drachma = 1/2 shekel) tax was legislated centuries prior. This was not a Roman tax. It was strictly a Jewish tax based on Exodus chapter 30 when God told Moses that everyone who came to Israel must register and pay two-drachma at the time of registration and that was it, only one payment for life.

But somewhere along the way, this tax became required for all Jews over 20 to pay yearly. This was like an annual maintenance fee that helped take care of the temple. Sound familiar? Do you have any yearly maintenance fees? Banks, gyms, clubs? Most memberships usually require some annual maintenance fee, this is not a new concept.

When Peter came to Jesus, He already knew what Peter was going to say and Jesus never wasted a good teaching moment like this one. So, He asked Peter if kings took taxes from their children or from others. This was an easy analogy because Peter knew anyone who was a part of the king’s family was not required to pay taxes.

Jesus was making the comparison of earthly kings and their children, who are not required to pay taxes, to God as King of the temple and Jesus, His Son, but Jesus did not stop there. When Peter answered Jesus in verse 26, saying “from others,” Jesus responded with, “Then the sons are free.” Jesus is not the only Son free of paying this tax. All who follow Jesus are sons and daughters of the King and free from this tax.

Jesus drew a line in the sand for all Jews, saying those who follow Him are no longer required to pay because they are children of God, free from the bondage of the old covenant and brought into the freedom of the new covenant, which is only through Christ Jesus.

Although Jesus said these things to Peter, He didn’t follow that up by saying, “therefore, you are forbidden to pay temple taxes ever again under the law of the new covenant.” In fact, Jesus did the opposite and told Peter to cast a line and the first fish would have enough money in its mouth to pay for both of their taxes. Jesus provided a way to pay the tax, saving them from more turmoil and uncertainty in the eyes of the Jewish people who were required to pay.

Jesus knew paying the temple tax was important for the advancement of the kingdom and refusing to pay it would have created a barrier between the Jewish people and the disciples. This division would have made it almost impossible to connect with them and share the gospel of Christ. That was the last thing Jesus wanted to happen, especially with so little time left on this earth.

But soon, the veil would be torn from top to bottom and the temple would be destroyed, as Jesus foretold. God did not live in the temple and through Jesus, everyone could have a personal relationship with the heavenly Father who lived inside them.

Jesus could have chosen to be right that day. Instead, He chose the love of the Jewish people and did not want to push them away from a chance to be sons and daughters free for all eternity.

Have you ever created division with a person or a group of people because choosing to be right was more important than choosing to love?

Have you missed opportunities to share the gospel with someone for the sake of being right or proving a point?

Do you relate to Peter, fearful of where money will come from and what would happen if you can’t pay?

Jesus always makes a way for those pursuing Him and living for the purpose God set out for them.

Jesus, You knew this tax was no longer necessary for Your sons and daughters, but You didn’t let that be a stumbling block for others who didn’t know You. Jesus, take anything from us that could be a hindrance to those who are still seeking You. Help us boldly meet people where they are, showing Christ’s love, so that many more will be saved. Amen.