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 a 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. (Matthew 17:24-27)
The Temple Tax
This passage gives an account of Christ’s paying the temple tax. Christ was in Capernaum, his usual base of ministry. He did not avoid the city to escape being asked for dues but was present and ready to pay them.
How the tribute was demanded (Matthew 17:24):
The tribute in question was not a Roman civil tax but the religious temple tax—a half-shekel (about fifteen cents)—required of every Israelite for the upkeep of the temple (Exodus 30:12–16). It was considered a ransom for the soul. Though the law still existed, it was not always strictly enforced, particularly in Galilee.
Out of respect for Christ’s reputation and miracles, the tax collectors did not address him directly but spoke to Peter, likely because his house was in Capernaum and Christ may have been staying with him. They asked, “Doesn’t your master pay the temple tax?” Some think they hoped to find fault and accuse him of disregarding the temple, but it is more likely they asked respectfully, willing to accept any valid reason for exemption.
Peter answered confidently, “Yes, he does.” He affirmed that it was Christ’s principle and practice to fulfill such obligations. Christ was born under the law (Galatians 4:4), and at forty days old he was presented at the temple (Luke 2:22-24). Now, in humility, he continued to obey the law (Philippians 2:7-8). Though sinless, he identified with sinners and paid what was described as an atonement for the soul (Exodus 30:15). He did so to fulfill all righteousness (Matthew 3:15) and to set an example of rendering what is due (Romans 13:7). The kingdom of Christ is not of this world, and his followers are not exempt from civil duties. Supporting public worship remains a responsibility. We should not use spiritual freedom to excuse greed or rebellion (1 Peter 2:16). If Christ paid tribute, no one can rightly claim exemption.
Christ did not argue with the collectors but spoke privately to Peter. Peter had just entered the house when Jesus, knowing his thoughts, asked, “From whom do kings of the earth collect duty and taxes—from their own children or from others?” Peter replied, “From others.” Jesus said, “Then the children are exempt.”
The point was clear: Christ, as the Son of God, was not required to pay the temple tax. The temple was his Father’s house (John 2:16; Malachi 3:1), and he was the heir of all things (Hebrews 3:6). His divine Sonship gave him exemption. But this freedom applied only to Christ—not to believers, who, though adopted as God’s children, are still subject to civil authority. Christ taught that everyone, including believers, should submit to governing powers and render to Caesar what is Caesar’s (Romans 13:1; Matthew 22:21).
How the tribute was paid (Matthew 17:27):
Though exempt, Christ chose to pay the tax to avoid causing unnecessary offense. Declaring his divine right at this moment might have increased opposition or confusion. Therefore, he instructed Peter to catch a fish, in whose mouth he would find a coin sufficient to pay for both of them.
This act shows several truths: First, it shows Christ’s poverty—He had no money on hand, even after performing miracles freely (2 Corinthians 8:9). For daily needs, he depended on the support of others (Luke 8:3); for extraordinary needs, he relied on divine provision. Second, it shows Christ’s divine power—He knew the coin would be in the fish’s mouth. Whether it was put there by divine power or he simply knew it was there, it demonstrated his authority over creation (Psalm 8:6-8).
Third, it shows the role of means—Peter was to fish using a hook. Even in miracles, Christ used ordinary means, encouraging diligence in one’s calling. Fourth, it shows the reward of obedience—Peter obeyed and found the coin, a stater, equal to a full shekel, enough for both of them (Exodus 30:13). In keeping God’s commands, there is great reward (Psalm 19:11).
Christ paid for Peter likely because he was the only disciple addressed. The coin covered both of them. Some have claimed that this act established Peter as head of the Church, but that is incorrect. Paying tribute was a sign of submission, not authority. Christ paid as a duty; he paid for Peter as a kindness. Those who labor with Christ in his work will share in his blessings.
Jesus said, “Give it for me and for you.” He teaches us contentment and generosity—not to seek wealth for its own sake but to use what we have for good. What we do with our resources should reflect Christ’s character: just, humble, and generous.
When you read Matthew 17:24-27, you realize that the Gospel writer doesn’t describe the result of Peter catching the fish. This is because everything went as Christ commanded. With Christ, his word is enough: what he commands, he accomplishes.