After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?”
“Yes, he does,” he replied.
When Peter came into the house, Jesus was the first to speak. “What do you think, Simon?” he asked. “From whom do the kings of the earth collect duty and taxes—from their own sons or from others?”
“From others,” Peter answered.
“Then the sons are exempt,” Jesus said to him. “But so that we may not offend them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.” Matthew 17 verses 24-27
This little episode contains rather more than at first appears. It doesn’t have anything to say about the rights or wrongs of paying taxes to the civil authorities (Jesus adresses that question elsewhere). Jesus has a much more important lesson for Peter, and hence for us.
The two-drachma (half shekel) tax was a voluntary contribution that every pious adult male was expected to pay, for the general upkeep of the temple. Jesus and the disciples had just returned to Galilee from Jerusalem, and their payment was 6 months overdue. The tax collectors question may have been a leading one, questioning Jesus’ commitment to the temple worship, but as rabbis and teachers were exempt from the tax they may just have been unsure of Jesus’ standing at the temple.
Peter is quick to answer on his master’s behalf, but Jesus has something unexpected to say to Peter in private.
Leona Helmsley famously claimed that “only little people pay taxes”, and in the case of Kings and their families this is true. Jesus explains to Peter that he is exempt from the tax, not as a rabbi or a priest, but as the Son of God, the King of the temple. However, Jesus was not going to assert his rights when this would be misunderstood by others. Payment would be provided.
Finding a coin in a fishes mouth is actually not as bizarre as it sounds. In the Sea of Galilee there is a species of fish, Sarotherodon galilaeus galilaeus, which hatches its eggs in its mouth. When the fry have grown and left the parent, it will often instinctively take any shiny object it finds — such as a coin — into its mouth in their place. Old Jewish tales suggest that someone catching such a fish would consider the find to be a gift from God.
The catch may have been natural, but its finding was a miracle. Peter needed faith to carry out Jesus’ remarkable instruction. The outcome is unrecorded but can be taken as read.
The origin of the half-shekel tax can be found in Exodus 30:11-16. It was applied in the context of taking a census of the people of Israel, and is described as a “ransom for the soul” and a “memorial for the Israelites before the LORD, making atonement for their lives”.
So this is the lesson that Jesus had for Peter: God has come into the world in the person of Jesus, the Son. Through him, the servant king, the ransom-payment for his people would be paid, a miraculous gift from God received through faith.
That’s quite a message in a small, fishy tale.