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Jesus, the True Temple and the Humble King Who Pays the Full Tax (Matthew 17:22-27)

As they were gathering in Galilee, Jesus said to them, “The Son of Man is to be handed over to men, 23 and they will kill him, and he will be raised on the third day.” And they were overwhelmed with grief.
24 When they came to Capernaum, the collectors of the temple tax approached Peter and said, “Doesn’t your teacher pay the temple tax?” 25 “Yes,” he said. When he came into the house, before he had time to speak, Jesus asked him, “What is your opinion, Simon? From whom do the kings of the earth take tolls or census tax? From their subjects or from foreigners?” 26 When he said, “From foreigners,” Jesus said to him, “Then the subjects are exempt. 27 But that we may not offend them, go to the sea, drop in a hook, and take the first fish that comes up. Open its mouth and you will find a coin worth twice the temple tax. Give that to them for me and for you.”

As Jesus and His disciples traveled through Galilee, He again foretold His Passion: “The Son of Man is to be handed over to men, and they will kill Him, and He will be raised on the third day” (vv. 22–23). These words filled the disciples with grief, yet their journey continued toward Capernaum, where another lesson unfolded—one revealing both Jesus’ divine authority and His humility.

When they arrived, the collectors of the temple tax approached Peter and asked, “Doesn’t your teacher pay the temple tax?” (v. 24). The temple tax was a half-shekel levy required from every Jewish male over the age of 20, as outlined in Exodus 30:13-16. This was not a religious tithe but a civic obligation used to support the service and upkeep of the Temple in Jerusalem—the very place where the people of Israel encountered God’s presence, offered sacrifices for forgiveness, and received blessings. Failing to pay the tax could result in exclusion from the community’s worship, which in that culture meant being cut off from the heart of religious life, the fellowship of God’s people, and the assurance of atonement through the Temple sacrifices. This was not simply a matter of missing a gathering—it was a spiritual loss, a social loss, and an identity loss, as it meant losing one’s place in the covenant community and the blessings that came with it.

Peter affirmed to the collectors that Jesus paid the tax, but before Peter could speak further, Jesus asked, “From whom do kings of the earth take toll or tribute? From their children or from others?” (v. 25). Peter answered, “From others,” and Jesus replied, “Then the children are free” (v. 26). In other words, as the Son of God—the true King—Jesus was not obligated to pay the temple tax. Yet He chose to do so, not because He had to, but to avoid giving offense and to respect the expectations of the people.

Jesus then told Peter to go to the lake, cast a line, and open the mouth of the first fish he caught. Inside, Peter would find a coin worth twice the tax, enough for both of them—just as Jesus had said. This event, recorded in the Gospel, is a sign of His divine authority over creation and a reminder that He provides for His people according to the Father’s will, giving what is truly needed for His purposes, even in the smallest detail.

In the Old Testament, the temple tax sustained the place where God’s covenant presence dwelled among His people. In the New Testament, this moment points to a greater reality: Jesus Himself is the true Temple, the dwelling place of God among men (Jn. 2:19–21). His willingness to pay the tax foreshadows His ultimate act of humility as God Incarnate —offering Himself for our redemption. Just as the temple tax supported the earthly sanctuary, so the Cross would become the means by which the new and eternal sanctuary—the Church—is built and sustained.

This passage speaks to modern believers about the importance of engaging in the life of the community of faith. While Christ has freed us from the ceremonial laws of the Old Covenant, He calls us to live in humility, respect lawful authority, and avoid placing unnecessary stumbling blocks before others (cf. Rom. 13:7; 1 Pet. 2:13-17). In our own time, neglecting communal worship or separating ourselves from the fellowship of the Church can lead to spiritual isolation, a lack of spiritual growth, and a weakening of our faith. Just as being excluded from the Temple in the first century meant losing access to the heart of God’s covenant life, so neglecting worship today distances us from the grace and strength we receive in the Body of Christ—the Church. God often speaks to us through others in the worshipping community (cf. 2 Sam. 12:1–7; Prov. 27:17; Acts 18:24–26).

While most Christian churches today do not impose a tax, it remains important for the faithful to recognize the need to support their churches so that communal worship can grow the Church from within and also extend its outreach beyond the immediate community. Just as Jesus honored the obligations of His day to maintain unity, we are called to live in ways that strengthen our bond with the Body of Christ and reflect God’s love in our relationships with others.

Lord Jesus, You are the true King, and yet You humbled Yourself to fulfill the customs of Your time for the sake of others. Teach us to walk in humility, to respect what is right, and to seek unity within Your Body, the Church. Provide for our needs as You did for Peter, and lead us always to deeper trust in Your care. Amen.
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Sources and References
  • The Holy Bible, New American Bible, Revised Edition (2011).
  • A Catholic Commentary on Holy Scripture, ed. Orchard et al. (1953).
  • The Navarre Bible: Matthew, Faculty of the University of Navarre (2008).
  • The Paulist Biblical Commentary, ed. Chiu et al. (2018).
  • Catechism of the Catholic Church, §§564–570.

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