ESV Reformation Study Bible – Matt 17:24–27
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Matt 17:24–27

17:24–27 The temple tax was prescribed in Ex. 30:13. The passage is not about paying taxes to the civil authority (22:21). Jesus’ point is that the Christ and His disciples enjoy a relationship with God that frees them from the obligations imposed upon “others.” Yet Jesus is willing to conform to previous requirements in order to avoid giving offense. Paul advised (Rom. 14:13–21) and practiced (Acts 16:3; 21:26) similar continued observance of some ritual requirements of the Old Testament law.