In the Gospel of Matthew, we read this account: “And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute?
He saith, Yes. And when he was come into the house, Jesus prevented him, saying, What thinkest thou, Simon? of whom do the kings of the earth take custom or tribute? of their own children, or of strangers?
Peter saith unto him, Of strangers. Jesus saith unto him, Then are the children free.
Notwithstanding, lest we should offend them, go thou to the sea, and cast an hook, and take up the fish that first cometh up; and when thou hast opened his mouth, thou shalt find a piece of money: that take, and give unto them for me and thee” (Matt. 27:24-27).
The scene that is set forth concerns the paying of a supportive tribute for the majestic Jewish temple in Jerusalem, and perhaps for the upkeep of a local synagogue as well. Throughout history, governments, and religious institutions, have collected money for public projects, and for the maintenance of places of worship. The people of Palestine were no exception. Everyone knew there was a temple tax to be paid.
As this story unfolds, Jesus and His disciples have come to Capernaum. The men have been absent from the city for a long time, traveling from place to place, ministering to the people in Tyre and Sidon, and the district of Caesarea Philippi. Now they were back in Capernaum, where Peter lived.
No sooner were the disciples inside the city confines then some temple tax collectors approached Peter.
They had a question.
The tax collectors wanted to know whether Jesus paid tribute.
The reference to money had nothing to do with paying taxes to Rome.
That was a separate issue that most Jews could unite against.
The Jews believed that tribute should only be paid to God.
The prophet Malachi said, “Bring ye all the tithes into the storehouse, that there may be meat in mine house, and prove me now herewith, saith the Lord of hosts, if I will not open you the windows of heaven, and pour you out a blessing, that there shall not be room enough to receive it” (Mal. 3:10).
Money was to go to God, not Rome.
What the Jewish tax-collectors wanted to know was whether Jesus was going to pay the Temple Tax. A Temple Tax was needed because the local synagogues, and the majestic Temple at Jerusalem, were very costly to operate.
There were sacrifices to be made.
Wine, flour, and oil, had to be offered.
The incense which was burned every day had to be bought and prepared.
The curtains in the Temple, and the robes of the priests constantly wore out.
All this required money.
Based on Exodus 30:13, an annual Temple tax of one-half shekel ($10.00 USA) was required of every male over twenty years of age.
The method of collection was carefully organized.
On the first day of the month of Adar (March), an announcement was made in all the towns and villages in Israel that the time was near to pay the taxes.
On the fifteenth day of the month, booths were set up in the towns and villages so that the tax could be paid.
If the tax was not paid by the twenty-fifth of Adar (March), it could be taken directly to the Temple in Jerusalem.
Apparently, Jesus and His disciples had missed the first deadline, and now the tax collectors came to see what the Lord intended to do.
A little intimidated by the situation, Peter immediately told the tax collectors,
“Yes. Of course. Jesus would be paying the tribute.”
Then, Peter went inside the house. Just inside the door, before Peter could begin to speak, Jesus asked him a question.
“Peter,” Jesus asked, “What do you think. Of whom do the kings of the Earth take custom or tribute? Of their own children, or of strangers?”
No doubt Peter was surprised by this question.
He was caught off guard.
Did Jesus know that he had just talked to some tax collectors about paying tribute money? Jesus was always surprising His disciples by what He knew, and beyond that, what He taught them with His knowledge.
“Peter,” said Jesus, “Let’s talk for a moment about paying taxes. Peter, by whom should taxes be paid?”
Despite his astonishment, Peter was a quick thinker and he came up with the right answer, to his credit.
“Of strangers,” said Peter, “The kings of the earth collect taxes from the people.”
Jesus saith unto him, “Peter, that is correct. The rulers of the world collect income from strangers, and not from their children. They are exempt.”
This may not seem fair by modern standards, but it must be kept in mind, in the ancient world, there were not many examples of democracy to be found. Kings and rulers went forth to conquer. The people that were subdued were forced to bear the burden of taxation. However, rulers did not tax their own family.
Jesus, as the Son of God, was saying that the Temple was His Father’s house (Luke 2:49; Jn. 2:16).
Therefore, according to both custom and logic, Jesus did not have to pay the Temple tax. Nevertheless, to avoid any misunderstanding, Jesus would pay the tribute.
“Peter,” said Jesus, as the other disciples listened. “I will pay the half-shekel, not because I have to pay the tribute money, but because I do not want to offend others.”
The word “offend,” is used in the New Testament in an interesting way.
The word (Gk. skandalizo [skan-dal-id’-zo]; to entrap, i.e., trip up, or entice) means to put a stumbling block in someone’s way, to cause someone to trip up, or to fall. Jesus was saying that He did not want to set a bad example so that someone else would trip and fall. Neither did the Lord want Peter to set a bad example.
However, if the half-shekel was to be paid, Peter had to go fishing. In the act of fishing, a miracle would take place, for in the mouth of the first fish Peter caught would be a specific coin which would be enough to pay the Temple tax for both. In this narrative, there are several significant truths.
The first great truth is the confirmation that Jesus is more than a man. Jesus is the sovereign Ruler of the universe with knowledge of all things. Because He is sovereign, He has ability to direct the fish in the sea.
Down through the centuries a decision must be made about Jesus. “Is Jesus just a man who was crucified by Rome as a religious insurrectionist, or is He something more?”
Once Napoleon gave his verdict on Jesus.
“I know men,” he said, “and Jesus Christ is more than a man.”
The second great truth is the power of example. To some extent, we are all led by the example of others, to do good, or bad. The Bible recognizes the power of personal influence, in a positive and negative way. The Scriptures speak directly of this subject eight times in the New Testament.
Six Positive Biblical Example
Joseph is an example of how a man should treat a woman. Specifically, no matter what happens, a man is not to shame a woman.
Then Joseph her [Mary’s] husband, being a just [righteous] man, and not willing to make her a public example, was minded to put her away privately. (Matt. 1:19).
Jesus is an example of how we should love one another.
For I have given you an example, that ye should do as I have done to you. (John 13:15)
The example of love that Christ has given to us is characterized by the following.
The love of Christ is unconditional.
The love of Christ is selfless.
The love of Christ seeks to serve.
The love of Christ brings redemption.
The love of Christ is unmerited.
The love of Christ is sacrificial.
The love of Christ is patient.
The love of Christ heals, by His stripes.
The love of Christ is kind.
The love of Christ leads to the truth.
The love of Christ is full of grace and mercy.
The love of Christ is perfect in every way.
Paul instructs every born-again believer to be examples one to another.
Let no man despise thy youth; but be thou an example of the believers, in word, in conversation [manner of life], in charity [love], in spirit [self-control of emotions], in faith, in purity [personal holiness] (1 Tim. 4:12).
The High Priests performed their service to provide an example, meaning a “copy” or “likeness” of heaven.
If we know our Bible, if we have studied the Tabernacle, we can have a faint resemblance to the reality in heaven.
Who serve unto the example and shadow of heavenly things, as Moses was admonished of God when he was about to make the tabernacle: for, See, saith he, that thou make all things according to the pattern shewed to thee in the mount. (Heb. 8:5).
It has been said that Heaven is a prepared place for a prepared people. It can also be said that Heaven will be a familiar place to a faithful student of Scripture.
The prophets are an example of suffering affliction.
Take, my brethren, the prophets, who have spoken in the name of the Lord, for an example of suffering affliction, and of patience (James 5:10).
Christ is an example to His people of how to endure suffering for the sake of the gospel.
For even hereunto were ye called: because Christ also suffered for us, leaving us an example, that ye should follow his steps (1 Peter 2:21).
Two Negative Biblical Examples
The Israelites reflect an example of unbelief.
Let us labor therefore to enter into that rest, lest any man fall after the same example of unbelief (Heb. 4:11).
It was at Meribah that the Exodus Generation provoked God to the point He determined they would not enter the land of milk and honey. The sad story is told in Exodus 17. Study Deuteronomy 33:8; Psalm 95:8 It is only by faith in God that a person can rest in the eternal Land of Promise.
The destruction of Sodom and Gomorrah is an example of Judgment to come.
Even as Sodom and Gomorrah, and the cities about them in like manner, giving themselves over to fornication, and going after strange flesh [other flesh; i.e. sodomy], are set forth for an example, suffering the vengeance of eternal fire. (Jude 7)
Punishment shall come upon the ungodly.
By studying these eight passages of Scripture, believers can get a glimpse how God wants us to be, or not be. God is calling for His people to model the life of Christ. By the grace of God and the power of His Spirit, we will rise to meet the challenge of not being offensive. We will live in such a way that we do not cause others to stumble.
