This genius story can only be found in Matt. 17.
And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute? (Mat 17:24)
This was not about paying taxes to the Roman government. In the Greek, tribute is di-drachma, or double drachma, which is a Grecian coin equal in value to the half shekel. The half shekel was collected for the temple tax. These are Jews collecting for the temple tax.
The law for the temple tax can be found in Ex. 30:11-16. The Lord tells Moses that all the children of Israel shall give a half shekel, and the Lord calls it a “ransom for their souls.” He said, “The rich shall not give more, and the poor shall not give less than half a shekel, when they give an offering unto the LORD, to make an atonement for your souls.”
Wait just a minute.
How can a person giving money to the temple be an atonement for their souls?
Because they’re financially supporting the sacrificial system in which animals are sacrificed to atone for their sins. All that the Lord said in Ex. 30 reinforces the fact that the sacrificial system was designed to teach everyone substitutionary atonement for sin.
So these men asked Peter, “Doth not your master pay tribute?” Peter responds and says. “Yes. And when he was come into the house, Jesus prevented him, saying, ‘What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers?'” (Mat 17:25)
That’s a straightforward question, right? When kings collect taxes, do they collect money from their own children or strangers outside of their families?
Peter responds correctly. He says, “‘Of strangers.’ Jesus saith unto him, ‘Then are the children free‘” (Mat 17:26).
Do you get what the Lord is saying?
The children of the king are free from being taxed, because they’re the children of the king. The immediate family of the king is typically exempt from being taxed.
Thus, the children are free.
This is absolutely brilliant.
Then the Lord says, Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt find a piece of money: that take, and give unto them for me and thee (Mat 17:27).
The word the Lord used for money is stater, which is a full shekel, which is enough to pay the half shekel each for both Jesus and Peter.
What’s the deal with the fish?
Some commentaries say, “Well, they were clearly broke.” That’s not it at all. That is to ignore what the Lord just said. He just made the jaw-droppingly brilliant argument that they are not obligated to pay Israel any taxes. They’re only obligated to pay taxes to the Roman government, not Israel.
Why?
Because the Lord is King.
The disciples are His children.
Thus, the children are free.
Both the King and His children are exempt from taxation. This is why Peter had to get a miraculous shekel out of the fish, because they’re not getting one shekel from the Lord or His children.
Why? Because He’s the King, and the disciples are His children.
Therefore, they will be given a random shekel that belonged to no one for the sake of avoiding offense, but that’s it.
Charles F. Baker in his book, “Understanding the Gospels, wrote, “Jesus in His omniscience knew someone had dropped a stater in the lake. He knew that a certain fish had picked it up while scrounging on the bottom for food. And He knew that when Peter cast in his hook and line this would be the first fish to bite. If Jesus foreknew that much about fish and about one particular fish out of the millions in the sea, how can we doubt but that He knows everything that concerns us human beings, especially those that are His. If He could so work things together with the fish, is He not also able to work all things together for good to them that love God, who are the called according to His purpose?”
Yes, that’s nice and all, but not long before this moment the Lord twice feed thousands and thousands of people by making food miraculously appear. Don’t you think God can make a shekel appear miraculously in a fish?
The point of this story isn’t about how amazing it is the Lord in His sovereignty knew which fish would bite and how it would have a shekel.
The big point of this story is that the Lord is asserting His authority as the rightful King of Israel, the rightful heir to the throne of David. He is their King. They are His people. In fact, He is already their anointed King, whether they want to accept that truth or not.
And He’s not giving Israel even a half shekel in taxes.
Absolutely brilliant.

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