Tax Time (Matt. 17)

It is tax season. Gotta love it, right? Most of us would say, "Not!" as the definition of something that is taxing is associated with the physically or mentally challenging. Bear with me a moment while I share what I came across about taxes today in my reading. I’ve read Matthew 17 verses 24-27 before, and I know I will read them again many times over, but today, they struck me for several reasons—not just for tax purposes. J

Matthew 17 relates that while Jesus was in Capernaum, probably staying at Peter’s house, collectors came to try to gather the temple tax from Him. This practice, which no longer strictly enforced at this time, originated in Exodus 30:12-16 where God tells Moses to number the sons of Israel and then tax those numbered from age twenty and upward. This ransom or tax was unavoidable because those who didn’t pay would find themselves beset by a plague. God Himself set the amount, which by the time Jesus is asked to pay in Matthew 17 is a sum equivalent to two days’ wages.

Interestingly enough, when He established this temple tax, God shows absolutely no favoritism in the amount collected. Each numbered male paid the same amount regardless of his wealth or lack of it. The amount was enough to be significant to the poor without being overwhelming, yet it would have been a mere pittance to the wealthy. How many times today do we hear people arguing over the amount wealthy people should pay in taxes to the government in relation to the poor or middle class? Even as believers, we forget that God’s focus is never on the money. Rather, even in the setting of the amount, God shows that all sin is equal in His sight and all have sinned. This collection was a sin offering, so no one paid any more than another, reinforcing what we are told in Romans 3:23, “For all have sinned and fall short of the glory of God” (NASB). In addition, the money collected was to service the tent of meeting, necessary at the time to make atonement for the sins of the people.

This tax provided for the creation of a laver of bronze for the priests to wash and cleanse themselves before entering the tent to serve before the Lord. This tax provided the means to make holy anointing oil used to anoint the tent of meeting itself as well as the ark of the testimony, the table, lampstand, utensils, the laver, and the stand, as well as the priests who served in the tent. This tax provided means to make everything the Lord required of them; it was holy, set apart, unique. God also had Moses create special incense to be burned before the testimony in the tent of meeting. This unique smell was not to be replicated by any of the people to wear as perfume (at the risk of being cut off from the people as punishment).

In all of this, while God shows us once again that His economy is very different that the government’s, His tax on the people was still used for service—just a better service, one that went toward the process of remitting the sins of His people under the Old Covenant. Jesus, when He came to earth was fully man and fully God, and He makes it clear that as the Son of God, He has no true requirement as God to remit this ransom of the soul. YET He willingly pays it, not only for Himself, but for Peter, too, and He offers these words in doing so: “But, lest we give them offense, go to 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 [coin equal to the amount for TWO taxes, Jesus’ and Peter’s]. Take that and give it to them for you and Me” (Matt. 17:26-27).

Several things happen in these few verses.

One, the collectors were hesitant in approaching Jesus, so they approached Peter instead. Maybe it was from curiosity, maybe it was another ploy to condemn or criticize Jesus if He chose not to pay, maybe they were just doing their assigned jobs; regardless, when Peter walked into the house with them (after assuring them that Jesus paid taxes), Jesus already knew. Matthew Henry says this of the situation: “The disciples of Christ are never attacked without His knowledge.” That is assurance. He already knew what His disciple was experiencing; He already had a plan that would not only fulfill the law of the temple (full of moneychangers and thieves), but also would assure Peter. He already knew how He would provide payment when He had nothing.

Two, Jesus miraculously provided the exact amount necessary to pay even from His poverty. He tells Peter to “Go fish.” When Peter obeys, the tax will be provided in the mouth of the first fish he catches. This former fisherman turn fisher of men goes back to the sea to see His Lord’s ability not only to provide what was needed in a miraculous way at just the right time, but also to truly see that He is the God of creation.

Three, Jesus teaches us that we are to humble ourselves. It is so easy today in our world to be offended. It is easy to assert our rights. We are free. We are redeemed. We are American! Yet Jesus modeled for us the giving up of all of those rights. He didn’t owe this tax. He was God. He was the Son of God. They didn’t apply to Him. Instead, He gave up His rights, and God Himself paid the taxes He had imposed back in Exodus FOR US! Matthew Henry says it so much better than I ever could: “Christian prudence and humility teach us in many cases, to recede from our right rather than give offense by insisting upon it.” It sounds reasonable. It sounds good. It isn’t easy. How many times do we just know we’re right and force our way over another to prove it when in reality, it really just doesn’t matter? We are to give way if it is just a thing, like this tax, but we are to stand firm in the defense of the gospel, of our Christian duty.

Today, be assured that the sovereign God of the universe exists. Be assured that He Himself has lovingly and sacrificially made a way for us to be redeemed. He has paid the ransom for our souls if we confess our sins and accept His sacrifice on our behalves.