Expositor's Bible Commentary Commentary Matthew 17:25

"He saith, Yea. And when he came into the house, Jesus spake first to him, saying, What thinkest thou, Simon? the kings of the earth, from whom do they receive toll or tribute? from their sons, or from strangers?" — Matthew 17:25 (ASV)

Peter’s defense of Jesus is misguided. Once they are alone in the house, Jesus takes the initiative and asks Peter a provocative question about a civil tax. It is best to see these two verses as a parable. The point is that, just as royal sons are exempt from the taxes imposed by their fathers, so too Jesus is exempt from the “tax” imposed by his Father. In other words Jesus acknowledges the temple tax to be an obligation to God; but since he is uniquely God’s Son, he is exempt. The focus of the section is thus supremely Christological.