John Calvin Commentary Matthew 17:24

"And when they were come to Capernaum, they that received the half-shekel came to Peter, and said, Doth not your teacher pay the half-shekel?" — Matthew 17:24 (ASV)

And when they came to Capernaum. We must attend, first of all, to the design of this narrative. Its purpose is that Christ, by paying tribute of his own accord, declared his subjection, as he had taken upon him the form of a servant (Philippians 2:7). At the same time, however, he showed, both by words and by the miracle, that it was not by obligation or necessity, but by a free and voluntary submission, that he had lowered himself to such an extent that the world regarded him as nothing more than one of the common people.

This was not a tax that was customarily demanded on crossing the sea,⁵⁷⁷ but an annual tribute imposed individually on every man among the Jews. Consequently, they paid to tyrants what they were previously accustomed to paying to God alone.

For we know that this tax was imposed on them by the Law so that, by paying half a stater each year (Exodus 30:13), they might acknowledge that God, by whom they had been redeemed, was their supreme King. When the kings of Asia appropriated this for themselves, the Romans followed their example.

Thus the Jews, as if they had disowned the government of God, paid to profane tyrants the sacred tax required by the Law. But it might appear unreasonable that Christ, when he appeared as the Redeemer of his people, should not himself be exempted from paying tribute. To remove that offense, he taught by his words that he was bound only by his own will. He proved the same thing by a miracle, for he who had dominion over the sea and the fish could have freed himself from earthly government.⁵⁷⁸

Does not your Master pay? Some think that the collectors of the tribute intended to cast blame on Christ, as if he were claiming an exemption from the common law. For my own part, as men of that sort are insolent and abusive, I interpret these words as having been spoken by way of reproach. It was customary for every man to be enrolled in his own city; but we know that Christ had no fixed habitation in one place. Therefore, those people inquire if he is exempted from the law on the ground of his frequent moves from place to place.⁵⁷⁹

⁵⁷⁷ “Les didrachmes, dont est yci parle, n’estoit pas un peage qu’on payast a passer d’un coste en autre de la mer;” — “;” — “The didrachma, which are here spoken of, were not a , which are here spoken of, were not a custom paid on crossing from one side of the sea to the other.”paid on crossing from one side of the sea to the other.”

⁵⁷⁸ “Pouvoit bien, s’il eust voulu, s’exempter de la suiection des princes terriens;” — “might easily, if he had chosen, have exempted himself from subjection to earthly princes.”;” — “might easily, if he had chosen, have exempted himself from subjection to earthly princes.”

⁵⁷⁹ “Si par ce moyen qu’il est maintenant ci, maintenant la, il faudra qu’il eschappe sans rien payer;” — “if, because he is sometimes here, and sometimes there, he must escape without paying anything.”;” — “if, because he is sometimes here, and sometimes there, he must escape without paying anything.”