What is the temple tax?

The word 'tribute' is used in the A.V. in another signification, as when the Jews asked Peter if his teacher paid 'tribute.' Here the word is διδραχμον (double drachma), and signifies the sum each Jew paid to the temple. It was about 15d. The fish Peter caught had in its mouth a stater of the value of about 2s. 6d., which paid for the Lord and for Peter. Matt. 17:24-27. The Lord refers to what the kings of the earth did in ordinary tribute, in order to show that Himself and Peter as sons of the King of the temple could have claimed exemption, though they did not. Cf. Matt. 21:13. The institution of this yearly payment apparently began in the days of Ezra and Nehemiah. It is introduced with the words, "We made ordinances for us, to charge ourselves yearly with the third part of a shekel for the service of the house of our God." Neh. 10:32. It was so far a voluntary arrangement.

Another unfortunate incident, as far as our apostle was concerned, but an incident which exhibits, in a truly marvellous manner, the grace of our Lord Jesus Christ towards all His own. He and the twelve were staying in Capernaum — His own city by adoption after He gave up Nazareth. The collectors of the half-shekel took the opportunity to raise the question with Peter as to whether his Master paid the impost. It was neither tribute for the Roman conquerors, nor atonement money as in Ex. 30:13, but a charge levied upon every male Jew for the support of the temple in Jerusalem (Matt. 17:24-27).

Peter regarded the inquiry as a challenge as to the honour and religious fidelity of his Master, and so promptly replied, "Yes." Had the apostle been mindful of the Father's words on the holy mount, he might have said to the collectors: "My Master pay tribute? Do you know who He is — the Father's beloved Son, greater than Moses and Elias, Lord of heaven and earth?" But Peter said nothing of this sort, his soul being influenced by merely human thoughts at that moment.

As he entered the house, his Master anticipated him by saying: "What thinkest thou, Simon? Of whom do the kings of the earth take custom or tribute? Of their own sons, or of strangers?" Peter found himself thus face to face with Omniscience. His innermost thoughts were known to the Lord before he could give expression to them with his lips. To his Master's question He could but reply, "Of strangers", and he was immediately told, "Then are the sons free." Thus did the Lord remind His faulty disciple of His personal dignity. He was the Son of the great King whose earthly house was the Jerusalem temple, and from Him nothing could properly be demanded. But, oh, the grace that shines in the plural word "sons." He thus put the humble fisherman alongside Himself, as sharing His relationship with the Ruler of the universe. This is the place into which every believer has been brought by sovereign grace. We are not servants, but sons, and because we are sons, God has sent forth the Spirit of His Son into our hearts, crying, "Abba, Father" (Gal. 4:5-7). All the sons are being brought to glory — that is their proper home (Heb. 2:10), and they will yet be manifested in the company of the First-born Son for the deliverance of the burdened creation (Rom. 8:19).

There were three main articles in the covenant to which they bound themselves by a curse and an oath. First, they engaged to keep the whole law as given to their fathers at Sinai, as well as all the Lord's commandments, judgments, and statutes. Secondly, they declare that they would contract no more marriages with the heathen; and, lastly, that the sabbath, the holy days, and the seventh year (see Deut. 15), with its accompanying conditions, should be faithfully observed. (See Exodus 21, 23, etc.) In addition to this, they made obligatory ordinances to secure provision for the service of the house of God, for the sacrifices, and for all that appertained to their religious observances. Though in weakness, and in bondage to the Gentiles, they desired to order everything connected with Jehovah and His claims according to what had been enjoined upon them in the law of Moses. Every one was, in the first place, to contribute the third part of a shekel for the service of the house of God. As far as can be discovered from the Scriptures, there was no legal precedent for this voluntary assessment. In connection with the erection of the Tabernacle it was ordained that whenever the children of Israel should be numbered, "every one that passeth among them that are numbered" should give half a shekel, "to make an atonement for your souls;" and this money was to be appointed "for the service of the tabernacle of the congregation; that it may be a memorial unto the children of Israel before the Lord, to make an atonement for your souls." (Exodus 30:11-16.) This no doubt suggested the annual contribution before us, lessened probably to a third of a shekel on account of their poverty. (Neh. 9:32.) In after years it was raised to half a shekel, and became a tax upon every Jew. It was concerning this that the collectors asked Peter, "Doth not your Master pay tribute?" (Matt. 17:24-27.)

It is beautiful, whatever the after failure, to see the hearts of these poor returned captives flow out in love to the house of their God, that He might be honoured, and that they might have their standing before Him through His own ordinances in the sanctuary. Thus the money contributed was to be expended in the provision for the continual showbread which, composed as it was of twelve loaves, represented the twelve tribes of Israel in association with Christ and before God — God Himself revealed in Christ in association with Israel in the perfection of governmental administration.* From this fund was to be defrayed also the cost of the continual meat-offering, the continual burnt-offering in their appointed seasons, "and for the sin-offerings, to make an atonement for Israel, and for all the work of the house of our God." (v. 33.) Every kind of offering — representing Christ in the devotedness of His life, His perfect humanity, Christ in His devotedness unto death for the glory of God, and Christ as the sin-bearer — was to be provided and offered for Israel. The children of the captivity were but few, but they were on the ground of the whole nation before God, and hence they included in their thoughts the whole of Israel, and they showed by caring for the sacrifices that it was only in and by the efficacy of these that this ground could be secured and maintained. This is evidence of divine intelligence, revealing a true appreciation of Jehovah's claims as well as of the only possible ground on which they themselves could stand before Him.

124 The tribute here spoken of is not tribute to the civil power, but the didrachma which every grown-up Jew paid for the temple service, and which they had voluntarily imposed upon themselves in Ezra's time - a tribute to Jehovah. The question which the collectors put to Peter was really whether his master was a good Jew according to the earthly system now passing away. Peter, with the zeal so often there, yet in ignorance, at once answers "Yes." The Lord then shews divine knowledge of what had been passing by anticipating Peter, to introduce in touching grace the new place He was giving to Peter and those with him "Of whom," says the Lord, "do the kings of the earth take custom or tribute, of their own children, or of strangers?" Peter replies "of strangers." "Then," says the Lord, "are the children free." We are the children, you and I, of the great king of the temple, and as such, free from the tribute. "Nevertheless that we offend not" - bringing in Peter, as one of the children of the great king with Himself free, but not willing to offend, and then shews, not divine knowledge but, divine power over creation. "Go thou to the sea, and take up the fish that first cometh up, and when thou hast opened his mouth thou shalt find a stater [two didrachmas] that take, and give unto them for me and thee"; shewing now His divine power over creation, making the fish bring just what was wanted. And then again He puts Peter with Himself in the place of sonship by the overwhelming, but unspeakably gracious words, "Give unto them for me and thee."

Back in Caperneum Peter is approached by the collectors of the temple tax and asked if his Master did not pay this tribute. Exodus 30:12-16 had required one half shekel of every Israelite over twenty years. This was only a one-time matter, but the Jews had established the custom of requiring it every year. In Exodus it was called "atonement money," and certainly nothing like this could rightly be asked of the Lord of glory. Yet the Lord does not use this basis in speaking to Peter, but asks him if the king of the earth take tribute from their own sons or from strangers. Peter can only answer, "Of strangers." "Then," the Lord says, "are the sons free." God does not take tribute from His own Son; and in fact the Lord identifies Peter with Himself (though at the time Peter did not understand the truth of sonship) by intimating that neither He nor Peter should be required to pay this tribute.

Beautifully however He shows His kind consideration of men's thoughts in not desiring to offend them, as well as His sovereign power over circumstances. Peter finds in the mouth of the first fish he brings up the money to pay the tax for both his Lord and himself. What a lesson for us not to be insistent on our financial rights: God will care for this, even if a miracle is required for it.Though the Lord Jesus has been seen to forego His own rights, He who is by right infinitely great, the disciples show the opposite attitude in desiring some rights above those of others in the kingdom. This is evident (though perhaps thinly veiled) in their question as to who is greater in the kingdom. They all need the object lesson the Lord gives them. Calling a little child (who obediently comes), He virtually tells them that one who desired greatness would not even enter the kingdom, let alone be great in it. They must be converted, their attitude changed from one of self-seeking to one of lowly dependence as a little child depends upon its parents, rather then seeking to rule its parents.

The governing principle is what comes first before us; and this, as we have seen; is the cross. Accordingly the Lord again speaks of it to His disciples now. He does not apply it; and nothing further is connected with it here, except the exceeding grief of His disciples. But it is not difficult to trace it as in moral connection with what follows. The Son of God as Son of man passing through the world, is not discerned by the men of it. Had they possessed this wisdom, "they would not have crucified the Lord of glory." True, it was guilty ignorance, the result of being so absolutely in contrast with Him spiritually; and the followers of their Master are, just in proportion as they resemble Him, in the same way unknown. "Therefore the world knoweth us not," says the apostle, "because it knew Him not" (1 John 3:1). Being thus rejected, He accepts it without contention, and in this too calls upon His disciples to follow Him. At Capernaum those that collected the half-shekel which was the temple-tribute, come to Peter and ask him: "Doth not your Teacher pay the half-shekel?" He at once answers, in entire forgetfulness of the glory of Him whom He had confessed as the Son of God, that He did pay it. If it were the atonement-money, the dishonor done to Him would be most manifest, yet the Lord raises no question upon this ground; and, according to the institution of Ex. 30:11-16 that was only required upon the occasion of a numbering of the children of Israel. Joash, however, refers to it (2 Chron. 24:6), when urging contributions for the temple-service; but evidently as a precedent only, as the restrictions of the law were not carried out in the answer to his exhortation. "After the return from the captivity," says Farrar, "this bekah, or half-shekel, became a voluntary annual tax of a third of a shekel" ― showing it was hardly looked at as carrying out the original enactment of the law of Moses ― "but at some subsequent period had again returned to its original amount." The Lord treats it as a simple temple-tribute, but even on this ground cannot let pass the question of its claim upon Him. He does more than as such resist it for Himself: He puts His rash and forgetful disciple along with Himself, as free.

He does not wait for Peter's question, but shows His divine knowledge by anticipating it. "What thinkest thou, Simon?" He asks; "from whom do the kings of the earth take custom or tribute? from their sons, or from strangers? There could be but one answer: "From strangers." "Surely then," the Lord replies, "the sons are free."

But, though He vindicate this liberty, in practice He does not insist upon it. Personal right one is always entitled to surrender, and the "giving offence" ― the causing spiritual injury ― to any one, by any claim of it, though misunderstood wholly, that were indeed for Him, the Lord and yet the Servant of His people's need, impossible to be thought of. "But that we may not give them offence, go to the sea, and cast a hook, and take up the fish that cometh up first; and when thou hast opened its mouth, thou shalt find a shekel: that take, and give unto them for me and thee."

But these wonders are not yet acknowledged by the world. Neither Christ nor Christians are yet recognised in their true position of exaltation as sons to the Father. Consequently the tax must be paid without demur. Neither clamour, nor resistance passive or otherwise could proceed from the meek and lowly One. Had the half shekel been required at census time as atonement-money (Ex. 30:11-16) the case would have presented grave difficulties; but the collection was of a different nature, a mere change for the maintenance of the temple (2 Chron. 24:6). Mark the tender consideration of our Lord; "Notwithstanding, lest we should stumble them —" He would rather pay any figure, however unjust or objectionable, than endanger the testimony of God by provoking invidious comments from the unregenerate. How little has His example been heeded by Christians when smarting under a sense of wrong!

Small though the amount was — a coin — the Saviour did not possess it. Creation must therefore supply it at His command. "Go thou to the sea, cast a hook, and take up the fish that first comes up; and when thou hast opened his mouth, thou shalt find a piece of money: that take, and give to them for Me and thee." Everything and everyone — wind, waves, fishes, demons, etc. discerned Who He was but poor benighted man. Painful thought! The most favoured of all God's creatures, the blindest of all through sin! Yet His infinite grace picks up multitudes of the wretched sons of men, and puts them in the company of His own beloved Son, so that He can link them with Himself and say, "Me and thee."

It appears that the question asked of Peter, (Matt. 17:24) "Does not your master pay tribute?" (or, according to the margin, the didrachma) had reference to this ransom-money. Probably the payment, which had been instituted in Exod. 30, of a half-shekel, when the Israelites were numbered, had in the course of time been converted by the Jewish rulers into a kind of poll-tax, payable for the uses of the temple. Peter, with his usual readiness, or rather rashness, answered the question in the affirmative, without referring, as he should have done, to the Lord Himself for a reply. And when he was come into the house, Jesus anticipated his request for the ransom-money, (to the payment of which he had just committed the Lord) by putting the question, "What thinkest thou, Simon, of whom do the kings of the earth take custom or tribute? of their own children, or of strangers?" The Lord thus addresses him as Simon, instead of Peter. The Apostle had relapsed into the natural man; and Jesus uses the name, which Peter had received from his earthly parents, instead of the new name, given him on his confession of faith.

Peter had forgotten the late glorious scene of the transfiguration, when the Voice had sounded from the excellent glory, "This is my beloved Son: hear ye Him;" and he had committed two errors. Instead of harkening to Jesus, and learning of Him, he had acted on his own self-confident judgment; and instead of owning the Lord as the Son of God, he had lowered Him down to the position of a stranger, or captive, from whom a ransom was demanded by God. This serves to explain the Lord's question quoted above. Peter replies to it--to his own condemnation--"of strangers. "Jesus saith unto him, "Then are the children free." Jesus came to declare the Father. "He that hath seen Me, hath seen the Father." He had come to redeem them that were under the law; that those who believed on Him might receive the adoption of sons. Liberty of sonship, and not the bondage of servantship, not the slavery of bondmen confined under rigid commandments, was the liberty that Christ came to proclaim. The law, even in its type of the atonement-money, did not intimate the blessing of sonship. Grace and truth, which came by Jesus Christ, placed the believer in the freedom of new birth; as many as received Christ, were born of God. But Peter had not yet received the spirit of sonship. The Holy Ghost had not yet been sent from the risen Christ; and thus the apostle mingled up and confounded adoption and bondage, and lowered the Son down to the position of a stranger.

The temple-tribute is here meant, which, according to Jewish custom, was collected at the end of the month Adar (March). That it was not the ransom money for the soul, spoken of in Exodus 30:11-16, is obvious. The amount of tribute was in our money about sixty cents. The collector came to Peter, perhaps for the reason that the Lord was not present. And Peter acts once more in his hasty manner. Without thinking he answers with a ready "yes." But, Peter, hast thou forgotten thy wonderful confession, "Thou art the Christ, the Son of the living God?" Is the vision from the holy mountain so quickly gone that thou canst put again thy Lord down on the level with every other Jew who is obliged to pay temple-tribute? Alas! even so it was. The dignity and glory of His Lord was quite forgotten and out of sight.

We see Peter after his hasty reply in the house surprised by the Lord. He knew his heart and the question which had been asked, as well as the answer which Peter had given. Jesus anticipated him, and addressing him as Simon, He asks, "the kings of the earth, from whom do they receive tribute? from their own sons or from strangers?" What a strong proof this is once more of the Divinity of the humble Jesus. He knew the thoughts of His disciple; this Jesus is the omniscient God, God manifested in the flesh. Peter now gives the correct answer, "From strangers;" to which Jesus replies, "Then are the sons free." In this declaration all His glory is once more revealed. He is the Son, He is Jehovah, whose glory had appeared in the temple; how could He then pay tribute to that which is His own? As Son He was free, no such obligation was upon Him. Oh, how the dignity of His Person stands before us in these simple words. He shows His place as Son, and as such He is exempt from the tribute. But while thus He shows His divine right, He does not insist upon it. "But that we may not be an offence to them, go to the sea and cast a hook, and take the first fish that comes up; and when thou hast opened its mouth, thou wilt find a stater; take that and give it to them for me and thee."

And here still greater grace and glory is revealed for our hearts to enjoy. First notice that the Lord speaks not of Himself alone, but also of Peter. He had not said that He as the Son is free, but the "sons are free." In speaking of giving offence He says "we," and when the money is miraculously provided it was to be "for me and thee," for the Lord and for Peter. What precious thoughts these facts bring to us! The Lord, the Son of God, who is free, identifies Himself with His disciple, with Peter, who, as we have seen before, is the representative of the disciples. In this gracious identification of the Lord with His own, every believer is included. He is Son and we are sons with Him; He is free and He has made us free. "If therefore the Son shall set you free ye shall be really free" -- He has identified Himself with us and we are sharers of His grace, His humiliation and His glory. But what an example it is which He in His gracious action puts here before us for our consideration and "to go and do likewise." He surrenders His personal right for the sake of "not giving offence." Surely "He has left us an example that we should follow in His steps." It behooves us now, though we are sons of God and sons of glory, to walk in humility, without asserting our right, willing in all things which concern ourselves to suffer. Alas! how little it is done -- how great the offence given again and again, by the self-assertion, the ungracious and worldly behavior of those who through the grace of God are not of the world as He is not of it. May we learn of Him in this sweet lesson. He could say, "I am meek and lowly of heart," and His humility shines forth in His action. Like He the Son becoming a servant may we as sons be servants too. And then, think of it, He provided for all which was needed. Just the amount which was needed "for me and for thee" was at His command; it was ready and prepared. All is His and unto the riches of Himself He has taken us. "For me and thee" speaks of individuality and intimacy. Faith is to take hold of it and realize even better and more fully that all need is supplied by Himself and that from Him all comes to us. And by what a mighty miracle He provides the need. Once more His glory flashes forth. Again we learn that this Jesus who speaks here is God, God the Creator; as such He manifests Himself. It is a practical illustration of Col. 1:16 and Hebrews 1:3. He knows the deep sea, for He made the sea. He knows the mysteries of the deep, nothing is hid from Him. He knows the piece of money in the bottom of the sea, for the silver and the gold are His. As He spoke before to the restless sea and wind and waves obeyed Him, so here, the deep obeys His voice. A creature of His is there, a fish, and He commands the fish to take up a piece of money. Then He brings the fish to Peter's hook. Omniscience and omnipotence is here which belong to God and God is present. And this Jesus is the same, yesterday, today and forever. He who knew the fish and commanded that fish to take the stater and guided it to Peter's hook, is our Lord, with power in heaven and on earth. In view of such gracious and wonderful demonstration of His power the heart cries out -- Oh why do we not trust Him fully at all times and circumstances! Why do we not even hasten to such a Lord whose grace and power is all for us, and ever trust Him for all we want?

The lesson which Peter learned of his Master's glory, and of His personal worth on the mount, is followed by a deep attestation thereof a little later. We will look for a moment at the incident connected with the tribute money in the end of this 17th chapter of Matthew. Capernaum (Matt. 17:24) is, I have no doubt, the city that is called the Lord's "own city" (Matt. 9:1). It is in a man's own city that taxes are levied on him. The tribute spoken of is not the tax the Romans imposed, but was temple tribute, a didrachma, a piece of money worth fifteen pence, which every Jew paid towards the support of the temple; and the question put, as they that received the didrachma came to Peter and said, "Doth not your master pay tribute?" (ver. 24) was really this, Is your master a good Jew? My Master a good Jew? says the impulsive Peter, of course He is! Peter, anxious for his Master's reputation as a good and devoted Jew, immediately replies "Yes" to the collector's query. This question, and Peter's answer, both took place outside the house, away from the Lord; and when Peter comes in, the Lord demonstrates that He is far more than man, yea, that He is God, by showing what was in Peter's heart, and letting out that He knew what he was thinking about.