Matthew 17:24-27

When they came to Capernaum, those who collected the two-drachma tax came to Peter and said, “Does your teacher not pay the two-drachma tax?” 25 He said, “Yes.” And when he came into the house, Jesus spoke to him first, saying, “What do you think, Simon? From whom do the kings of the earth collect customs or poll-tax, from their sons or from strangers?”  26 When Peter said, “From strangers,” Jesus said to him, “Then the sons are exempt.  27 “However, so that we do not offend them, go to the sea and throw in 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 you and Me.”

This event having to do with paying a temple tax was not mentioned at all in the other three gospels. But I think, since Matthew had experience in collecting taxes, he was naturally drawn to this incident. He must have been particularly intrigued by how Jesus responded.

Here Jesus brings Peter into the spotlight, both in a teaching setting and also to see how He would miraculously provide the tax. Notice that Jesus, being God’s Son didn’t think that He should have to pay any tax; but, on the other hand He didn’t want to make a big deal out of it or get into an argument over it. So, nevertheless, He decided just to pay it.

But how He paid it was quite interesting. I personally think that He was in a playful mood and wanted to show Peter a display of His power, and that He was Lord over all of creation, even over every fish in the sea. He decided that the first fish Peter caught would be that fish that would provide the tax.