Matthew 17:27

Even though He was exempt, Jesus would pay the tax because He did not want to offend anyone needlessly (cf. Matthew 5:29). Failure to pay the tax would create unnecessary problems. Because Peter was one of Jesus’ disciples and one of God’s children through faith in Jesus, he also had no obligation to pay the temple tax (cf. Matthew 12:1-8). Paul later followed Jesus’ example of not giving offense in a similar situation (1 Corinthians 8:13; 1 Corinthians 9:12; 1 Corinthians 9:22), as all God’s children should.

God had declared Jesus His Son clearly in the Transfiguration (Matthew 17:5) as well as at Jesus’ baptism. Yet Jesus’ glory remained veiled as He moved toward the Cross. This established a pattern for His disciples (cf. Matthew 18:1-5). Since the sons of God are exempt from maintaining the temple and its service, the end of this system of worship appeared to be approaching, as it was. Here is another indication that Jesus ended the Mosaic Law (Matthew 15:11). Again the disciples failed to grasp the major significance of these things until after the Resurrection.

What an impression this miracle must have made on Peter as a fisherman and on his fellow fishermen disciples! Imagine, not only catching a fish but a fish with money in its mouth. This was one of many miracles that Jesus performed for Peter. He healed Peter’s mother-in-law (Matthew 8:14-15), helped him catch fish (Luke 5:1-9), enabled him to walk on water (Matthew 14:22-33), healed Malchus’ ear (Matthew 26:47-56), and delivered him from prison (Acts 12). No wonder Peter could write, "Casting all your anxiety upon Him, because He cares for you" (1 Peter 5:7).

Jesus alone could obtain the stater (shekel) as He did. Again the sinless Man fulfilled the command of the Adamic Covenant to exercise dominion over the fish of the sea (cf. Matthew 8:27; Matthew 14:25). Even though He was free from the Law’s demands, being God’s Son, He submitted to them and miraculously provided for His disciples to do so. This demonstration of humility and power is even more impressive following as it does an announcement of Jesus’ passion.

Jesus proceeded to teach His disciples the importance of following the examples that He provided for them in the next section (ch. 18).