The Payment of the Temple Tax

Jim ButlerMatthew 17:24–27

Matthew 17:24–27 records a miracle found only in Matthew's Gospel, in which Jesus instructs Peter to pay the temple tax from a coin found in a fish's mouth. The passage is not incidental: it is anchored between Jesus's second passion announcement (vv. 22–23) and the teaching on offense in chapter 18, connecting the temple tax — rooted in the ransom and atonement language of Exodus 30 — to the atoning work Christ will accomplish at the cross. Jesus's exemption from the tax declares his unique divine sonship ('the sons are free'), while his willingness to pay nonetheless teaches a principle of self-denying deference that Paul draws on explicitly in 1 Corinthians 8–9. The sermon calls hearers to behold Christ as sovereign Lord over nature, as the fulfillment of every Old Testament ransom-type, and as the one who paid a debt he did not owe for sinners who could not pay it.