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The Temple Tax

24 After[a] they arrived in Capernaum,[b] the collectors of the temple tax[c] came to Peter and said, “Your teacher pays the double drachma tax, doesn’t he?” 25 He said, “Yes.” When Peter came into the house, Jesus spoke to him first,[d] “What do you think, Simon? From whom do earthly kings collect tolls or taxes—from their sons[e] or from foreigners?” 26 After he said, “From foreigners,” Jesus said to him, “Then the sons[f] are free. 27 But so that we don’t offend them, go to the lake and throw out a hook. Take the first fish that comes up, and when you open its mouth, you will find a four drachma coin.[g] Take that and give it to them for me and you.”

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Footnotes

  1. Matthew 17:24 tn Here δέ (de) has not been translated.
  2. Matthew 17:24 sn Capernaum was a town located on the northwest shore of the Sea of Galilee, 680 ft (204 m) below sea level. It existed since Hasmonean times and was a major trade and economic center in the North Galilean region. The population in the first century is estimated to be around 1,500. Capernaum became the hub of operations for Jesus’ Galilean ministry (Matt 4:13; Mark 2:1). In modern times the site was discovered in 1838 by the American explorer E. Robinson, and major excavations began in 1905 by German archaeologists H. Kohl and C. Watzinger. Not until 1968, however, were remains from the time of Jesus visible; in that year V. Corbo and S. Loffreda began a series of annual archaeological campaigns that lasted until 1985. This work uncovered what is thought to be the house of Simon Peter as well as ruins of the first century synagogue beneath the later synagogue from the fourth or fifth century A.D. Today gently rolling hills and date palms frame the first century site, a favorite tourist destination of visitors to the Galilee.
  3. Matthew 17:24 tn Grk “Collectors of the double drachma.” This is a case of metonymy, where the coin formerly used to pay the tax (the double drachma coin, or δίδραχμον [didrachmon]) was put for the tax itself (cf. BDAG 241 s.v.). Even though this coin was no longer in circulation in NT times and other coins were used to pay the tax, the name for the coin was still used to refer to the tax itself.sn The temple tax refers to the half-shekel tax paid annually by male Jews to support the temple (Exod 30:13-16).
  4. Matthew 17:25 tn Grk “spoke first to him, saying.” The participle λέγων (legōn) is redundant in English and has not been translated.
  5. Matthew 17:25 sn The phrase their sons may mean “their citizens,” but the term “sons” has been retained here in order to preserve the implicit comparison between the Father and his Son, Jesus.
  6. Matthew 17:26 sn See the note on the phrase their sons in the previous verse.
  7. Matthew 17:27 sn The four drachma coin was a stater (στατήρ, statēr), a silver coin worth four drachmas. One drachma was equivalent to one denarius, the standard pay for a day’s labor (L&N 6.80).

The Temple Tax

24 Now when they came to Capernaum, those who collected (A)the [a]two-drachma tax came to Peter and said, “Does your teacher not pay (B)the [b]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 (C)customs or [c](D)poll-tax, from their sons or from strangers?” 26 When Peter said, “From strangers,” Jesus said to him, “Then the sons are [d]exempt. 27 However, so that we do not (E)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 [e]stater. Take that and give it to them for you and Me.”

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Footnotes

  1. Matthew 17:24 Equivalent to about two denarii or two days’ wages for a laborer, paid as a temple tax
  2. Matthew 17:24 Equivalent to about two denarii or two days’ wages for a laborer, paid as a temple tax
  3. Matthew 17:25 I.e., a tax on each person in the census
  4. Matthew 17:26 Lit free
  5. Matthew 17:27 A silver four-drachma Greek coin