SERMON Christ and His Good Citizenship, Matthew 17:24–27
Jesus had been carrying His disciples through intensive training for some time now. He had been zeroing in on His death and resurrection In this passage, Jesus showed just how capable a teacher He really was. He was able to take the visit by a tax collector and continue to make the unique claims of Messiahship and at the same time teach the importance of good citizenship. He is God’s Son, and every believer is responsible to be a good citizen.
1. Jesus was visited by tax collectors (v.24).
2. Jesus demonstrated good citizenship: He paid taxes (v.25).
3. Jesus made a unique claim about His own citizenship (vv.25–26).
4. Jesus set the standard for citizenship: paid the tax to keep others from stumbling (v.27).
5. Jesus demonstrated His citizenship and Messiahship: He paid the tax miraculously (v.27).
What was the Temple Tax?
The Temple Tax, which was about ½ a Shekel per person ($50), was required by every Jew (age of 20+) yearly. This is Atonement money.
This kind of tax was first imposed on the Israelites by Moses (the half-shekel for redemption, which equals 2 drachmas; Exod. 30:11-15) for every male Israelite over twenty years of age. The money was used for the upkeep of the Tabernacle, and later, the Temple.
It was customary for all Jews and due on the 15th of Adar, which was six months before these tax collectors arrived. It was regarded as a patriotic, as well as a religious duty.
(17:24) His Omniscience : Jesus was visited by a tax collector. Perhaps Jesus was behind in His tax payments because He had been away for so long. The tax collectors approached Peter instead of Jesus because it was Jesus’ habit to lodge in Peter’s house when in Capernaum or perhaps because they feared Jesus.
The tax spoken of is the temple tax. The temple was an extremely expensive building to maintain just as any large building is. Time deteriorates furnishings, even stone and mortar, and all has to be replaced. In addition, there was the upkeep of the priests, their shelter, food, and clothing. There was the provision of the animals, incense, wine, flour, and oil used in the sacrifices which had to be offered every day—and the list could go on and on. Upkeep of the temple was so expensive that a nation-wide tax had to be imposed upon every male Jew over twenty years old. It was just a small tax (one half-shekel) for each man, amounting to about two days work; nevertheless, it had to be paid. It was collected annually by the tax collectors setting up their tax collecting booths in strategic locations throughout the country.
(17:25) Jesus as Good Citizenship Jesus demonstrated good citizenship. He paid taxes. It was His practice to pay taxes, and Peter knew this. Therefore, Peter was able to answer, “Yes, the master pays taxes.”
Secondary thought here that stands out those who say they do not attend church because the church has too many hypocrites in it. In Christ’s day, the temple was a den of thieves, and much of its worship was hypocritical and corrupt; yet Christ supported it (Mt. 21:13; Mk. 11:17). Why? There are at least three reasons.
a. Despite its corruptions, the temple was still the house of God and the house of prayer.
b. Christ benefited from the temple. When He entered the temple, His spirit was right with God, so He was able to worship and minister within its walls despite the hypocrisy of so many and the corruption of so much.
c. The temple was where God’s people were thought and expected to be. The world expected God’s people to be in the temple and not somewhere else when it was time for worship. Christ could be nowhere else “lest He should offend them” (v.27).
“Not forsaking the assembling of ourselves together, as the manner of some is; but exhorting one another: and so much the more, as ye see the day approaching” (He. 10:25).
(17:25–26) His Deity –
I think it's interesting that Jesus used Peter's old name. He called him "Simon". Back in chapter 16, Jesus gave him the name Peter in order to emphasize that he was a a "rock" of a man who stood strong upon the solid confession of faith in Jesus as “the Christ, the Son of the living God”. But I think that He called Peter "Simon" here, because he was behaving like his old self—and not like a "rock" of a man. He was, once again, being mindful of the things of men and not the things of God (Matthew 16:23). He was not evaluating Jesus rightly.
Jesus made a unique claim by sharing an illustration. The illustration is brief and yet forceful. Jesus asked Peter a simple question: “From whom do kings collect their taxes? from their own children or from the citizens?” The answer is obvious: “He collects taxes from the citizens, not from his own children.” And then Jesus made the phenomenal claim: “Then the children are free.”
The tax was the temple tax. The temple was God’s, and Jesus was the Son of God. As the Son of God, He was free from the tax. He did not owe the tax.
Christ was not trying to keep from paying taxes. His point was to make a unique claim, a threefold claim.
a. He was the Son of a King, the Son of God Himself.
He was of another kingdom—the Kingdom of Heaven
b. He was free of the earthly kingdom. He had no obligation to pay taxes. If He paid them, it was because He willingly and voluntarily paid them.
There is more than meets the eye to the fact that Christ is free of the earthly kingdom. He is free of it because He is of God. His citizenship is of heaven; therefore, He has no obligation to the earth. The world and man neither merit nor deserve any attention from God. Man has forfeited his right to God’s attention by his sin—by his degradation, depravity, evil, rebellion, and treason—all manifesting themselves in daily acts ranging from thoughts of selfishness to the slaughter of human life. Whatever God does for man and the world is of grace and mercy; it is because He loves man and the world. It is not because He is obligated or in bondage to serve man by meeting his need.
The above truth, however, is not true of the believer. When the believer trusts Christ as his Savior, he receives the divine nature of God. He becomes a new man and a new citizen of heaven; however, he is still of the earth. He is a new creature born from heaven above, but he is still flesh—still of the earth as well. Therefore, he has an obligation not only to be a good citizen of heaven but also of the earth. God expects him to live for heaven by living a pure life and to live for the earth by sharing the good news of salvation with the rest of the world.
There is a sense in which the same claims become the claims of the believer.
(1) Even as Christ is the Son of a King, the Son of God, so the believer is adopted as a child of the King
(2) Even as Christ is of another kingdom and of another world—of heaven itself—so the believer is made a citizen of heaven (Ph. 3:20; 1 Pe. 1:4;).
(3) Even as Christ is free of the earthly kingdom, so the believer is made free of the earthly kingdom. But remember: he is free only in a very special sense (Ro. 6:18, 22; 8:2; Gal. 5:1). He is free of the sin, bondage and death of this world, not free of the responsibility for this world. Even after being saved and made a citizen of heaven, he is still a citizen of this earth. He is a citizen of both earth and heaven, and as such he is obligated to care for the earth (see Mt. 22:15–22; Mk. 12:13–18; Lu. 20:19–26.)
Mt. 22:21 /Ro. 13:1 /Tit. 3:1/1 Pe. 2:13–14).
This time Jesus initiates the dialogue with Peter. By means of a metaphor or short parable, he raises the question of whether or not he and his followers should have to pay this tax,24 even if they have so far chosen to do so. A royal household, and sometimes even all the citizens of an empire (this is the other possible sense of “sons”), as over against slaves or conquered people, may not have to pay taxes to earthly kings. So also God’s true children should not have to pay tax to him. The New Testament consistently emphasizes all giving to the Lord’s work as voluntary, never compulsory, even as it urges believers to great generosity in their giving (see 2 Cor 8–9). The temple tax was a distinctively Jewish levy and must be distinguished from taxes to Rome. Jesus’ command here in no way conflicts with his orders in 22:15–22. The temple tax showed solidarity with Israel as over against Rome. Yet even in 22:21 it is not clear whether the motive for paying taxes to Caesar stems from a divine mandate or from a standpoint of expediency—to promote Christianity as law-abiding. Romans 13:1–7 suggests to many that obedience to human authorities, including paying one’s taxes, is a divinely ordained command. First Peter 2:12–3:22 seems to imply that such obedience is primarily evangelistic in motive. Each continues to apply in different situations
(17:27) His Meekness and authority in Citizenship: Jesus set the standard for citizenship—to keep others from stumbling. Note the word offend (skandalizo, verb; or skandalon, noun). When used as a verb the word offend means to put a snare or stumbling block in someone’s way; to cause someone to trip or fall. When used as a noun the word offend means something that causes someone to stumble, trip, fall, or slip back. It is anything that arouses prejudice within others; anything that is a roadblock or a hindrance to others; anything that causes others to fall by the wayside. It is important to note that the stumbling block is sometimes good, and those who stumble are the ones in the wrong. For example, Christ is said to be a “rock of offense” (Ro. 9:33) and His cross is said to offend some; that is, it is a stumbling block to some (Ga. 5:11).
Christ was saying that He must not set a bad example by not paying His taxes. He was not obligated to pay them, but if He refused, then He would be encouraging poor citizenship. Therefore, He would forego His freedom in order to keep from causing others to stumble. He must not offend others, cause them to slip, stumble, or fall—under any circumstances.
Note two things.
a. Christ never did anything that would cause others to minimize or think less of their duty toward others (whether individuals, groups, or government). He did the very opposite. He always encouraged others to fulfill their duty so long as the duty was a legitimate act.
b. Christ never did anything that would cause others to stumble. Even when He was allowed or had the right to do something, He refused to do it if it would offend or hurt someone.
Many things may be lawful for us, but they may offend others. In such cases, abstinence is our Lord’s command. Ro. 14:13–16/Ro. 15:1–3
(17:27) Citizenship Demonstrated: Jesus demonstrated His citizenship and Messiahship. He paid the tax miraculously. This miracle demonstrated beyond question the three claims Christ had just made. His knowing (omniscience) that a coin was in the mouth of a fish showed Peter that He …
• was of royalty, the Son of God.
• was of another kingdom that was superior to this earth and its seas.
• was free of the earth and its restrictions and obligations. How could Christ better demonstrate His Messiahship and Deity?
Why would Jesus Christ pay taxes if He were really of heaven? Why would He who did not belong to this earth subject Himself to civil and religious law?
There seem to be several reasons.
a. Christ was made (born) under the law (Ga. 4:4). He was exactly who Peter had confessed Him to be: “the Christ, the Son of the living God” (Mt. 16:16). Yet, He had deliberately subjected His glory and humbled Himself to become a man. He was the God-Man. As God, He was not obligated to the earth; but as Man, He was willingly subjecting Himself to the laws of men. The disciples needed to know this. What He and the Father were doing for man was not out of obligation but out of love and care.
b. Christ wished to foreshadow the atonement that He was soon to make for man. The temple tax was called “an atonement for the soul” (Ex. 30:15) Atonement means a covering for a person’s sins, a covering that makes reconciliation between man and God possible. The tax was paid as an atonement for a person’s sin. It was to be paid in an act of faith, believing that one’s sins would be covered and forgiven and that one would be reconciled and accepted by God anew and afresh. It was intended by God to be a renewed dedication of life.
Christ was made “in the likeness of sinful flesh” (Ro. 8:3), and He became sin for us (2 Co. 5:21). But Christ was not sinful. He had no sins for which to atone. Therefore, He had to declare to the disciples that He was free of the tax; for He was truly the Son of God, and He was truly free of sin. His payment of the tax was an entirely willing and voluntary act. As such, it foreshadowed the voluntary atonement He was to bear for man.
c. Christ wished to reinforce that He was the Son of God. He could have paid the taxes without comment, but by declaring that He was free of the tax because He was God’s Son, He reinforced who He was to the disciples.
d. Christ wished to set an example for man. Every person is to “fulfill all righteousness” (Mt. 3:15). Since Christ proved to be a good citizen, so must all who follow Him.
e. Christ held both the temple and government in high regard. While on earth He had benefited from the temple: He had worshipped and ministered there, and He had reaped benefits from the temple. Therefore, He was now setting an example of how man is to return a portion of his income to help in the temple’s (church’s) support.
f. Christ did not wish to offend or to be a stumbling block to anyone. If He refused to pay the taxes, He would offend some. They would feel He was not carrying His load, and He would be a stumbling block to others. He would be setting an example of rebellion and lawlessness. If He refused to support the government and temple and everyone followed His example, then all governments and temples would collapse and cease to exist. Therefore, Christ demonstrated good citizenship for a very solid reason.
What is it that makes us pay attention to Christ and do what He taught? The fact that He proved His Messiahship and that He is truly the Son of the living God. It is because of who He is that we are driven to trust Him and to be the very best citizens we can.
“And this is his commandment, That we should believe on the name of his Son Jesus Christ, and love one another, as he gave us commandment” (1 Jn. 3:23).
I don't think it's a small thing at all that Jesus—the sovereign Son of God—mercifully tells Peter to catch the fish, pull the coin from its mouth, and give it to the tax collectors, as Jesus says, “for Me and you.”
He didn't have to do that. He could have told Peter, “The tax collectors were asking if I pay the tax. Well; go catch that fish, and pay My tax for Me. That'll teach them! As for you, though; you'll have to catch your own fish.” But Jesus didn't do that. He is a merciful Savior, who graciously provides not only for His own needs, but also for those who follow Him and obey Him.
It doesn't tell us what happened next; but we're left with the impression that Peter obeyed the Lord, and that everything happened as Jesus said. Did Jesus also pay the taxes for the other disciples? It doesn't appear that He sent Peter out to catch more fish with more coins. It appears that there was only a provision for Himself and Peter. But He at least provided for Peter. This teaches us that it pays to stay close to Jesus!
His method of getting the tax money was certainly novel, to say the least. Now our Lord demonstrates that He has recovered all that Adam lost. The creatures were obedient to Him. The fish as well as Peter followed His command. I believe that God had given to Adam the same dominion over all creation, but he lost it at the Fall. “And God said, Let us make man in our image, after our likeness: and let them have dominion over the fish of the sea, and over the fowl of the air, and over the cattle, and over all the earth, and over every creeping thing that creepeth upon the earth” (Gen. 1:26).
In the Transfiguration we see man restored to his original purpose. In the episode of the tribute money we see man restored to his original performance.
