The Sons are Exempt

Mark Dunagan
09/12/10 - Sunday Evening

 

The Sons are Exempt
Matthew 17:24-27

“Does your teacher not pay the two-drachma tax?”

“The law of Moses required from every male of twenty years and upward the payment of a tax of half a shekel for the support of the tabernacle (then the temple) (Exodus 30:12-16; 2 Chronicles 24:5-6). This tax was collected annually” (Fourfold Gospel, McGarvey, p. 428).

Among the disputes that existed between the Pharisees and Sadducees was whether this tax was voluntary or compulsory, for the tax lacked the sanction of Roman law. This question may have been posed to Jesus in an attempt to find out where He stood in this debate so as to attack Him, or the question may have been void of any sinister motives.

“And when they had come to Capernaum, those who collected the two-drachma tax”

The official residence of Jesus for most of His life up to this point had been Nazareth. However, He had moved from Nazareth to Capernaum at about the age of thirty (John 2:12; Luke 3:23; Matthew 4:13). This would have placed Him under the jurisdiction of the Capernaum tax-collectors. Jesus had also been involved in a fast-paced ministry that kept Him on the move from place to place, and He had been out of Judea recently (Matthew 15:21; 16:5,13; 17:1,22). It looks like that in the last six months, Jesus had only been in Capernaum briefly (John 11:22-24). This tax was typically collected in March, but we are told that payment was irregular and that two chests were kept, one for the taxes of the current year and the other for the tax due the previous year. This was probably the first time the officials in Capernaum had an opportunity to approach Jesus about this tax.

“Came to Peter”

We are not told why they approached Peter, instead of Jesus directly. They may have known that Peter was one of Jesus’ closest disciples, or, they may have been timid to approach Jesus about this subject, seeing how He often put the questioners on the spot as well (Matthew 21:24; 21:28; 22:41).

“He said, ‘Yes’”:

Peter may have said this impulsively, or he may have said this because he had actually seen Jesus pay this tax in the past. He also knew that Jesus always obeyed and fulfilled every divine obligation, so of course He would support the Temple.

“And when he came into the house, Jesus spoke to him”

Jesus either had overheard the conversation with tax officials and Peter or He knew it supernaturally (Luke 7:39-40). Observe how Jesus gently deals with Peter and that Jesus is frequently helping His disciples and us with various questions.

“What do you think, Simon?”

Instead of just telling Peter or giving him the right answer, Jesus often moved people toward the right answer by giving them just enough information so the light bulb would go on in their head. He allows us to think and to experience the thrill of “first-hand discovery”.

“From whom do the kings of the earth collect customs or poll-tax, from their sons or from strangers?”

“The point is that, just as royal sons are exempt from the taxes imposed by their fathers (kings), so too Jesus is exempt from the ‘tax’ imposed by His Father. In other words, Jesus acknowledges the temple tax to be an obligation to God, but since He is uniquely God’s Son, therefore He is exempt” (The Expositors Bible Commentary, Frank E. Gaebelein Editor, Volume 8, p. 394).

“And upon His saying, ‘From strangers’, Jesus said to him, ‘Consequently the sons are exempt’”

I am impressed that when Jesus asked a question, the vast majority of the time the disciples and even non-disciples were able to quickly find the answer.

• “What is written in the Law? How does it read to you?” (Luke 10:26)
• “Which of these three do you think proved to be a neighbor to the man who fell into the robber’s hands?” (Luke 10:36)
• “Which of them therefore will love him more?” (Luke 7:42)

I typically find Jesus helping people understand the truth and giving illustrations that are clear and ones that even His enemies and those with completely ulterior motives could not miss (Matthew 21:45; 27:63). All these examples only reinforce the fact that the Lord who gave us Scripture via the Holy Spirit (John 16:13), is speaking on our level, speaking in a way we can understand and speaking clearly. Next time someone claims that the Bible is too confusing, or cannot be understood by all alike, have them read a passage and then ask them, “Is there anything you do not understand in what you just read?” When it comes to the subject of “interpretation” mankind is without excuse (Ephesians 5:17). For if we can properly understand scientific equations and terminology, chemistry, electrical engineering, mathematics, physics, the language of the Law, and tax code language – then it is obvious Scripture can also be interpreted correctly (2 Timothy 2:15). Typically, the one reason why all these complicated subjects are understood correctly is because there is often an immediate and unpleasant consequence for erroneous conclusions.

“But, lest we give them offense”

Here we have a great example of when to compromise and bend for others. There we other times that Jesus did not move and what He said or did “offended” others (Matthew 15:12-14). To put it in simply, we can bend when doing something or not doing something are both morally upright options. As the Son of God, Jesus was clearly exempt from the Temple tax and yet it wasn’t a sin to pay it. Obviously, the Son is exempt from the tax, yet at the same time the Son can support His Father’s house as well. Jesus is telling Peter that in this situation, not paying the tax would send the wrong idea. Peter knew that Jesus was exempt, but most people would view Jesus’ non-payment as rebellion against God and implying that the Temple was not God’s house. Thus, we need to make sure that we don’t send the wrong message when we exercise our liberties. Paul said quite a bit about not offending anyone needlessly:

• “If food causes my brother to stumble, I will never eat meant again, that I might not cause my brother to stumble” (1 Corinthians 8:13).
• “Give no offense either to Jews or to Greeks or to the church of God” (10:32).

One conclusion that we must avoid in this section is to think that this text is saying that all sons (Christians) are exempt from paying taxes. The same Bible that says the “sons are exempt” equally commands all sons to pay their taxes (Romans 13:6).

Jesus said that anyone who had beheld Him had equally seen the nature or character of the Father (John 14:9). Therefore, I must conclude that in whatever the Father does, He does not needlessly cause offense. When people have a problem with something that God allowed or did not prevent – it is an offense that they have created in their own mind. Seeing that God is so humble, kind, merciful and loving, having a problem with anything He has done or not done – is really stretching for an excuse to get mad and not believe.

“Go the sea, and throw in a hook, and take the first fish that comes up; and when you open its mouth, you will find a stater. Take that and give it to them for you and Me”

In a sense, Jesus does not compromise, for He pays the tax for Peter and Himself and yet the money comes from the mouth of a fish. Was this fish miraculously prepared for this occasion? Or, being God, did Jesus know precise existence of everything, including every lost coin, including a coin that a fish had eaten some time ago? The more I look at this miracle, the more I am impressed by it. Jesus told Peter to take a hook and the very first fish that he caught would contain this coin! In addition, the fish did not contain two coins, but only one very specific coin.

“Perhaps, too, we are reminded again of Jesus’ humility: He who so controls nature and its powers that He stills storms and multiplies food now reminds Peter of that power by this miracle, while nevertheless remaining so humble that He would not needlessly cause offense” (Gaebelein p. 395).

Mark Dunagan/Beaverton Church of Christ/503-644-9017
www.beavertonchurchofchrist.net