Expositor's Bible Commentary Commentary Matthew 17:27

"But, lest we cause them to stumble, 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 shekel: that take, and give unto them for me and thee." — Matthew 17:27 (ASV)

Exempt though he is, Jesus will pay the tax so as not to offend. Thus he sets an example later followed by Paul (1 Corinthians 8:13; 9:12, 22). The plural “we” and the four-drachma coin to pay for Jesus and Peter at first sight makes the above interpretation seem difficult. In what sense are we to suppose that Peter’s reason for paying the tax is akin to Jesus’? Part of the explanation may lie in the freedom Jesus extends to his disciples: e.g., he alone is Lord of the Sabbath, and this has implications for his disciples . More important, Jesus here implicitly frees his followers from the temple tax on the grounds that they, too, will belong to the category of “sons,” though derivatively.

The miraculous way of paying the tax is something only Jesus could do; it therefore suggests that though Jesus as the unique Son is free from the law’s demands, he not only submits to them but makes provision, as only he can, for the demands on his disciples (cf. Galatians 4:4–5)—and this right after a passion prediction (17:22–23)! Perhaps, too, we are reminded again of Jesus’ humility: he who so controls nature and its powers that he stills storms and multiplies food now reminds Peter of that power by this miracle, while nevertheless remaining so humble that he would not needlessly cause offense (cf. 11:28–30; 12:20). This lesson in humility for Peter and the other disciples is about to be explained in some detail (18:1–35).