TAX - MATTHEW 17:24-27

24 And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute?
25 He saith, 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?
26 Peter saith unto him, Of strangers. Jesus saith unto him, Then are the children free.
27 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. KJV

In the Apostle Matthew’s record of a conversation between Jesus and Peter about the imposed cost of visiting a physical location we learn a few things. Initially we see that Jesus and Peter were coming into Capernaum, and sense that was not their home town they were recognized as strangers. Since visitors were not a part of the local operations they charged them for partaking of the fruits of their land. This is similar to paying a toll for using a certain road or paying a set fee to enter a museum. We must remember that at this time the Romans were governing the province of Galilee which included the city of Capernaum. Since the Romans were the established authorities the Roman rules and customs were strictly enforced. The word tribute is used because the concept was to pay honor to Rome. Tribute has several meaning but a general definition of the word is "an amount of money paid by a people (nation, the Jews) under submission to another stronger nation as acknowledgment for agreement and protection". Those that received the tribute money could have either been Jews working for the government or actual Roman gentiles. The Romans often used Jewish people who knew the residents of the city to collect taxes (tribute) so that they could easily identify the wealth and the poor and visitors. The cities that were gated (protected) were easy to identify who was coming in and going out which made it simple to collect upon entrance to the city. However, the cities without walls and gates were operated by employed individuals that would collect the money for their hire (pay) and for the government. Notice that even though the question was asked, "If Jesus paid tribute" and answered affirmatively the money did not have to be collected immediately. Thus, Peter had time to go get some money to pay the taxes later. Notice Peter's answer was without delay because he knew Jesus to be a law abiding citizen who upheld the laws of God and the laws man. However, when Peter was going to get the required fee Jesus desired to teach Peter (and us) a lesson. The two part question is rhetorical, "Whom do the kings of the earth take custom or tribute? of their own children, or of strangers?. The first part of the question, "Whom do the kings of the earth take custom or tribute?" is basically showing us the source of this tax (fee, payment). The king of the land would benefit the most by this tax because taking a rate of income from everyone adds up to quite a sizeable amount. However, the second question gives the answer of the first, this helps Peter narrow down his thoughts to a simple answer because he had probably never seen a queen, prince, or princess pay taxes. Thus, Peter's answer, "Of strangers" was the correct choice. Jesus third question of verse 26, "Then are the children free?" was answered by the Apostle Peter with an obvious "Yes". What Jesus was showing us is that in the world system things will be unfair and sometimes unjust. Since as Christians we strongly believe and affirm the whole world belongs to God, “should not everyone be free in the earth?” Does God charge a fee to birth you? Does our Father charge a customization fee to create you in the womb? Does the Lord charge for the air you breath? Is the Lord a respecter of persons to honor royalty above human dignity? To all these questions the correct answer is, No. Therefore, we can conclude that unrighteous people will setup unrighteous rules, including unfair tribute. The problem was not with charging tribute which was, is and always will be a part of the government upon the earth until Jesus establishes His rule upon the earth. The injustice was to charge many while excluding the few. In verse 27 we notice the practical side of Jesus with the phrase, "Notwithstanding, lest we should offend them". This comment is basically stating that even though this practice (probably law and/or custom) was unfair it is better to work with them to keep yourself as an upright model citizen living among their community. The last thing a stranger needs is to challenge the laws of the land, because even questioning a local custom can quickly isolate you as a trouble maker. The wisdom of God teaches us in the book of Romans 13:6-8 to follow the local tributes of the land by honoring those whom honor is due. This would include all government authorities and all local officials employed in that city. Therefore when considering whether it is right to pay a fee (taxes, tribute) to visit a new place, know that it is OK. Although it might not be a fair fee it is still something that can be paid in confidence and peace because Jesus and Peter are two of your biblical examples. Since, they did pay taxes (a toll, a legal fee, or a private amount) as our foundational representatives of the Church of God we can easily pay what is required as members of the Church of Jesus Christ. Pay in peace and pay with praise and that will make everything seem better because your attitude will be brighter. Amen!

In His Love, Eric & Angela Foster

back to the top