The scripture passage from the gospel of Mathew (17:24-27) about Peter and the Temple Tax is relatively short but at the same time very profound. It recognizes the Divinity and Son-ship of Jesus Christ as well as the primacy of Peter.

When Jesus and his disciples came to Capernaum, the collectors of the half-shekel tax went up to Peter and asked “Does not your teacher pay tax?” It is important to note that the tax collectors asked Peter on whether Jesus pays the tax! Thus it was evident to the tax collectors that Peter was the second in command after Jesus and the leader of the disciples. They understood that enquiring about the matter to Peter was as good as asking Jesus directly.

Ideally Peter should have said that he will check with Jesus and answer, but here Peter authoritatively answers them that Jesus does pay the tax, though he knew Jesus had not yet paid.

When they came home, Jesus who knew about this incident asks Peter, “What do you think, Simon? From whom do kings of the earth take toll or tribute? From their sons or from others?” Remember in the previous chapter Mathew 16:16, Peter proclaims to Jesus: “You are Christ, the son of the living God” So here Jesus is literally asking Peter, does the Son of God have to pay the temple tax!!! Peter replies the tax should be collected from others and Jesus further confirms that the sons are free. Here the Son-ship of Jesus is recognized and Peter also being a child of God is hence free from paying the tax!

Jesus then replies “However, not to give offense to them, go to the sea and cast a hook, and take the first fish that comes up, and when you open its mouth you will find a shekel; take that and give it to them for me and for yourself.” Though they came to the conclusion that being sons of God they do not have to pay tax, Jesus does not want to offend anyone. Also as Peter has already confirmed to the tax collectors that Jesus pays taxes, Jesus helps Peter to honor his words. This shows that whatever decision that Peter (i.e. the church) takes, will be honored by Jesus. In Mathew 16:19, Jesus tells Peter “I will give you the keys of the kingdom of heaven, and whatever you bind on earth shall be bound in heaven, and whatever you loose on earth shall be loosed in heaven.”

The divinity of Jesus is proven here, when he asks Peter to cast a hook in the sea and that he would find a coin in the mouth of the first fish. The son of God, through whom all things were created, knows it all!

Jesus could have said let it happen but he is asking Peter to put some effort to get the coin. As disciples we are supposed to respond to God’s call and willing to work to attain our goal. Remember Jesus asked the fisherman Peter to fish, so God will never give us a burden so heavy to carry and He will provide us the graces to fulfill the task.

Finally a half shekel coin would have been enough to pay off Jesus’ tax, but the coin found in the fish’s mouth is a full shekel coin. Jesus tells Peter to use the shekel to pay the tax for both him and Peter. This establishes that Jesus is the caretaker of the church and also will provide for Peter and His church.