Who cares? And why does it matter? Peter is asked about Jesus’ tax-paying record. The implied accusation is clear: Jesus is a rabble-rouser and not subject to the authorities. But when Peter comes into the house Jesus approaches him first. Who cares? Why does it matter? Apparently Jesus cares. And it matters because Jesus does not want to offend people unnecessarily. The key here is “unnecessarily”.

Matthew 17:24-27
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?” 25He 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?” 26And when he said, “From others,” Jesus said to him, “Then the sons are free. 27However, 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.”
Jesus isn’t afraid to offend the religious leaders of his day. He was constantly challenging their short-sighted and self-serving approach to religion. He realized that they were more concerned with keeping their power base than in honoring God. So he confronted them regularly. He would not stand quietly by when people were being kept from worshiping God.
But for some reason he wishes not to offend the collectors of the temple tax. Perhaps this is a case of appropriate taxation. Maybe Jesus sees that this is not a stumbling block to the free exercise of faith. Unlike the strict and oppressive Sabbath laws, or the rules about ceremonial washings, this tax was fairly and properly administered.
Whatever the case, notice that Jesus sets the agenda. He doesn’t let Peter come to him asking the question about the tax. He doesn’t let the question rattle around in Peter’s mind while Peter frets or fumes on this issue. He sets the agenda to the point of providing for a fish, a coin, and a means by which his and Peter’s tax is paid. Peter is even told to take the first fish that comes up!
Jesus is the Son of The King; he is exempt from having to pay the tax for his Father’s temple! We must never lose sight of that. The church (building and body of Christ) is not ours. It belongs to God. We don’t own it nor are we exempt from its upkeep. We owe the tax; it is our responsibility to provide for its upkeep by our prayers and devotion (body of Christ) and our finances (building). And just as Jesus provided the means for Peter to pay the tax, God provides the means for us to support the church as well. We do not enjoy the wealth we have today for our own benefit. We who live and move and have our being in him must honor him with our wealth. That’s part of what it means to live under Christ in his kingdom, and serve him in faith.
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