Matthew 17:24 When they came to Capernaum, the collectors of the two-drachma tax went up to Peter and said, “Does your teacher not pay the tax?” He said, “Yes.” And when he came into the house, Jesus spoke to him first, saying, “What do you think, Simon? From whom do kings of the earth take toll or tax? From their sons or from others?” And when he said, “From others,” Jesus said to him, “Then the sons are free. However, not to give offense to them, go to the sea and cast a hook and take the first fish that comes up, and when you open its mouth you will find a shekel. Take that and give it to them for me and for yourself.”
Matthew 3:15 But Jesus answered him, “Let it be so now, for thus it is fitting for us to fulfill all righteousness.” Then he consented.
Matthew 22:21 They said, “Caesar’s.” Then he said to them, “Therefore render to Caesar the things that are Caesar’s, and to God the things that are God’s.”
Romans 13:6-7 For because of this you also pay taxes, for the authorities are ministers of God, attending to this very thing. Pay to all what is owed to them: taxes to whom taxes are owed, revenue to whom revenue is owed, respect to whom respect is owed, honor to whom honor is owed.
This was a tribute or payment of a peculiar kind, being half a shekel, (that is, about fifteen pence,) which every master of a family used to pay yearly to the service of the temple: to buy salt, and little things not otherwise provided for. It seems to have been a voluntary thing, which custom, rather than any law, had established. Peter is asked for this tax and he is going to ask Jesus about it, but Jesus spoke first. “What do you think, Simon? From whom do kings of the earth take toll or tax? From their sons or from others?” Do they ask of this tax from people belonging to their family or of people not belonging to their family? The obvious answer is, of those not belonging to their family. This tax was for the purpose of the use of the house of God – the temple. Jesus being the Son of God would therefor be free from any obligation of paying this tax. Rather than give these people occasion to say He was disposing the temple and its service, and as well teaching His disciples to do the same, He sends Peter on a fishing trip.
How illustrious a degree of knowledge and power did our Lord here discover! Knowledge penetrating into this animal, though beneath the waters; and power, in directing this very fish to Peter’s hook, though he himself was at a distance! How must this have encouraged both Peter and his brethren in a firm dependance on Divine Providence! “Jesus chose to provide this tribute-money by a miracle, either because the disciple who carried the bag was absent, or because he had not as much money as was necessary. Further, he chose to provide it by this particular miracle, rather than any other, because it was of such a kind as to demonstrate that he was the Son of the Great Monarch worshipped in the temple, who rules the universe. Wherefore, in the very manner of his paying this tax, he showed Peter that he was free from all taxes; and at the same time gave his followers this useful lesson, that, in matters which affect their property in a smaller degree, it is better to recede somewhat from their just rights, than, by stubbornly insisting on them, to offend their brethren, or disturb the state.” — Macknight.
