When they came to Capernaum, the collectors of the half-shekel approached Peter, and said, "Isn't your teacher going to pay the half-shekel?" Peter said, "Yes."
When he arrived at the house, Jesus spoke first, saying, "What do you think, Simon? The kings of the earth, from whom do they receive tolls and tribute: from their sons, or from strangers?" And when he answered, "From strangers," Jesus said, "Therefore the sons are free. But, to keep them from stumbling, go to the sea. Cast a hook, and catch the first fish that comes up. When you open his mouth, you will find a shekel; give it to them for you and me."
The half-shekel tax goes all the way back to Exodus 30:11, when every Jew over twenty years paid an annual donation of "half a shekel for an offering to the Lord." This appears to have become a fixed tradition of early Hebrew life (2 Chr. 24:6).
When the era of kings arrived, the Hebrews began to pay civil taxes (1 Kings 4:7; 9:15; 12:4), which continued (in increasing amounts) to be paid to whoever was in power, including conquering empires such as Rome. In the New Testament the payment of taxes, imposed by lawful rulers, was an obligation accepted by Hebrews and early Christians (Rom. 13:1-7; 1 Pet. 2:13, 14).
It isn't completely clear what tax is demanded from Jesus and Peter, as Roman Judea collected taxes (telos) and tribute (kensos) on travellers, merchandise, property, and a "poll-tax". But it would appear, since the amount is called only "the half-shekel", to refer to a temple tax that had originated in the ancient half-shekel obligation for the temple.
Christ also makes a rather cryptic statement about his and Peter's status; he says that they are "sons" of the kings, not "strangers", and therefore free of the obligation. It would make little sense for Christ, whose body has actually become the temple of the new convenant, to pay a temple tax. But to keep the locals from falling into the sin of requiring a tax from Christ that he was not obligated to pay, Peter is told to catch a fish, which will supply a coin he can give to them.
A literary scholar might find a connection here, because Peter's original mission was to become a "fisher of men". Perhaps this foreshadows Peter's role as the foundation of the church after Christ's death, when he could accept donations in the name of Christ.
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