Matthew 17:24

The Temple Tax

24 After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma temple tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?”

Matthew 17:24 in Other Translations

King James Version (KJV)
24 And when they were come to Capernaum, they that received tribute money came to Peter, and said, Doth not your master pay tribute?
English Standard Version (ESV)
24 When they came to Capernaum, the collectors of the two-drachma tax went up to Peter and said, "Does your teacher not pay the tax?"
New Living Translation (NLT)
24 On their arrival in Capernaum, the collectors of the Temple tax came to Peter and asked him, “Doesn’t your teacher pay the Temple tax?”
The Message Bible (MSG)
24 When they arrived at Capernaum, the tax men came to Peter and asked, "Does your teacher pay taxes?"
American Standard Version (ASV)
24 And when they were come to Capernaum, they that received the half-shekel came to Peter, and said, Doth not your teacher pay the half-shekel?
GOD'S WORD Translation (GW)
24 When they came to Capernaum, the collectors of the temple tax came to Peter. They asked him, "Doesn't your teacher pay the temple tax?"
Holman Christian Standard Bible (CSB)
24 When they came to Capernaum, those who collected the double-drachma tax approached Peter and said, "Doesn't your Teacher pay the double-drachma tax?"
New International Reader's Version (NIRV)
24 Jesus and his disciples arrived in Capernaum. There the tax collectors came to Peter. They asked him, "Doesn't your teacher pay the temple tax?"

Matthew 17:24 Meaning and Commentary

Matthew 17:24

And when they were come to Capernaum
Called Christ's own city, ( Matthew 9:1 ) where he dwelt some time ( Matthew 4:13 ) and Peter had an house, ( Matthew 8:14 ) "they that received tribute money", or the "didrachms"; in Talmudic language, it would be (Mylqvh Nybwg) F9, "they that collect the shekels": for not the publicans, or Roman tax gatherers are meant; nor is this to be understood of any such tribute: there was a tribute that was paid to Caesar, by the Jews; see ( Matthew 22:17 ) but that is expressed by another word, and was paid in other money, in Roman money, which bore Caesar's image and superscription; and was exacted of them, whether they would or not: but this designs the collection of the half shekel, paid yearly for the service of the temple: the original of this custom, was an order of the Lord to Moses, upon numbering the people; that everyone that was twenty years of age and upwards, should give half a shekel as atonement money, or as a ransom for his soul; which was to be disposed of for the service of the tabernacle, ( Exodus 30:12-16 ) . This does not appear to have been designed for a perpetual law, or to be paid yearly; nor even whenever the number of the people was taken, but only for that present time: in the time of Joash king of Judah, a collection was set on foot for the repair of the temple; and the collection of Moses in the wilderness, was urged as an argument, and by way of example; nor is any mention made of the half shekel, nor was any sum of money fixed they should pay; but, according to the account, it was entirely free and voluntary. In the time of Nehemiah, there was a yearly charge of the "third" part of a "shekel", for the service of the temple; but this was not done by virtue of a divine order, or any law of Moses, with which it did not agree; but by an ordinance the Jews then made for themselves, as their necessity required. Aben Ezra F11 indeed says, that this was an addition to the half shekel. Now in process of time, from these instances and examples, it became a fixed thing, that every year an half shekel should be paid by every Israelite, excepting women, children, and servants, towards defraying the necessary charges of the temple service, and this obtained in Christ's time. There is a whole tract in the Jewish Misna, called Shekalim; in which an account is given of the persons who are obliged to pay this money, the time and manner of collecting it, and for what uses it is put: and so it continued till the times of Titus Vespasian, who, as Josephus says F12, laid a tax of two drachms, the same with the half shekel, upon the Jews; and ordered it to be brought yearly into the capitol at Rome, as it used to have been paid into the temple at Jerusalem. We need not wonder that we hear of receivers of the half shekel at Capernaum; since once a year, on the "fifteenth" of the month Adar, tables were placed, and collectors sat in every city in Judea, as they did on the "twenty fifth" of the same month, in the sanctuary F13. The value of the half shekel, was about "fifteen pence" of our money. The Syriac version renders the word here used, "two zuzim of head money": now a "zuz" with the Jews, answered to a Roman penny, four of which made a "shekel" F14; so that two of them were the value of an half "shekel"; it is further to be observed, that shekels in Judea, were double the value of those in Galilee, where Christ now was: five "shekels" in Judea, went for ten in Galilee, and so ten for twenty F15. The receivers of this money

came to Peter;
not caring to go to Christ himself; but observing Peter a forward and active man among his disciples, they applied to him; or rather, because he had an house in this place, at which Christ might be:

and said, doth not your master pay tribute?
or the "didrachms", the half "shekel" money. Had this been the Roman tribute, the reason of such a question might have been either to have ensnared him, and to have known whether he was of the same mind with Judas, of Galilee, that refused to pay tribute to Caesar; or because they could not tell whether he was reckoned as an inhabitant, or citizen of that city; for, according to the Jewish canons F16, a man must be twelve months in a place, before he is liable to tribute and taxes; or because they might suspect him to be exempted, as a doctor, or teacher for the Jewish doctors, wise men, and scholars, were freed from all tribute and taxes F17 even from the "head money", the Syriac version here mentions; and which was a civil tax paid to kings F18; to which sense that version seems to incline: the rule concerning wise men or scholars, is this F19.

``They do not collect of them for the building a wall, or setting up gates, or for the hire of watchmen, and such like things; nor for the king's treasury; nor do they oblige them to give tribute, whether it is fixed upon citizens, or whether it is fixed on every man.''

But this was not the Roman tax, nor tribute, on any civil account, but the half shekel for religious service: and it may seem strange that such a question should be asked; and especially since it is a rule with them F20, that

``all are bound to give the half shekel, priests, Levites, and Israelites; and the strangers, or proselytes, and servants, that are made free; but not women, nor servants, nor children; though if they gave, they received it of them.''

But a following canon F21 explains it, and accounts for it: on the fifteenth

``(i.e. of the month Adar,) the collectors sit in every province or city, (that is, in the countries,) (lk) (txnb Nyebw) , "and mildly ask everyone": he that gives to them, they receive it of him; and he that does not give, (Ntyl) (wtwa Nypwk Nya) , "they do not oblige him to give": on the five and twentieth they sit in the sanctuary to collect, and from hence and onward, they urge him that will not give, until he gives; and everyone that will not give, they take pawns of him.''

So that it seems, there was a different usage of persons, at different times and places: our Lord being in Galilee at Capernaum, was treated in this manner.


F9 Maimon. Hilch. Shekalim, c. 2. sect. 4.
F11 In Neh. x. 32.
F12 De Bello Jud. l. 7. c. 20.
F13 Misn. Shekalim, c. 1. sect. 3. Maimon. Hilch. Shekalim, c. 1. sect. 9.
F14 T. Bab. Kiddushin, fol. 11. 2. Vid. Targum & Kimchi in 1 Sam. ix. 3. Maimon. in Misn. Shekalim, c. 2. 4. & Hilch. Shekalim, c. 1. sect. 3.
F15 Misn. Trumot, c. 10. sect. 8. & Cetubot, c. 5. sect. 9. T. Bab. Cetubot, fol. 59. 1.
F16 T. Hieros. Bava Bathra, fol. 12. 4. T. Bab. Bava Bathra, fol. 8. 1.
F17 Maimon. & Bartenora in Pirke Abot, c. 4. sect. 5.
F18 Gloss. in T. Bab. Cetubot, fol. 100. 2. & Nedarim, fol. 62. 2. & Bava Metzia, fol. 73. 2.
F19 Maimon Talmud Tora, c. 6. 10.
F20 Ib. Hilch. Shekalim, c. 1. sect. 7.
F21 Ib. sect. 9.

Matthew 17:24 In-Context

22 When they came together in Galilee, he said to them, “The Son of Man is going to be delivered into the hands of men.
23 They will kill him, and on the third day he will be raised to life.” And the disciples were filled with grief.
24 After Jesus and his disciples arrived in Capernaum, the collectors of the two-drachma temple tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?”
25 “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 children or from others?”
26 “From others,” Peter answered. “Then the children are exempt,” Jesus said to him.

Cross References 1

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