Culver Community Church

Pastor Chris Sweeney

Sermon Notes

July 29, 2018

Matthew 17:22 – 27 Death and Taxes

{vs. 22-23} Here we see Jesus and His team come together in Galilee – this was not an official meeting where they were collected but also describes a group that journey along together.  So, as they are walking along (real day to day life) Jesus once again tells them of His death and resurrection (the two always go together)!  This is the second time recorded in Matthew and we know that Jesus repeatedly told them this first, most important lesson.  Why?  –

· First and foremost because Jesus wanted them to know God’s plan!  In John 15, Jesus calls them friends and friends share!  They, we are privy to God’s agenda because we are more than just servants.  These men will be tasked with declaring the gospel and from the first sermon in Acts they recounted how this was God’s plan before it happened! (not a ‘plan B’)  If this was a surprise (unannounced) then Jesus’ critics could say “How could the Son of God not see that coming?” or “He could save others but not Himself” (oh, they did say that).  God’s power could have prevented this - - - but instead He accomplished it because of His love for us!

· The disciples have finally gotten to the point of understanding that Jesus is the Messiah, the Son of God! (and that most basic lesson only took 3 years!)  The problem this raised was that the Jews taught Messiah would live and rule forever, delivering Israel from all their enemies.  This error had to be corrected, even if they would not understand until after the resurrection!

· They just were not getting it!  Repetition is the key to learning – when we fail, it’s time to stop and start all over again.  God will continue to send us to the same lesson until we are victorious – He just won’t give up on us!  They heard that Jesus would be handed over and die but something would not allow them to go beyond to the “and rise again in three days”.  On Resurrection Sunday Morning, we know that none of them were waiting for Him at the tomb but they would remember later!

Although this was difficult for them to handle, this is the reason Jesus came!  Personally, if you or I knew beyond any doubt, what our main reason for living is, how could we not share it with our closest friends?  Professionally, this message was key to their future as Apostles.  For each of us this is the truth that we must believe that determines our eternal destination!

{vs. 24-25a} Jesus and the disciples have been out of the country (while only just across the borders) and now they have come through Galilee back to Capernaum (Jesus’ adoptive hometown and base of operations).  Capernaum is also home to Peter and Matthew (the former Roman tax collector).  This story is only found in Matthew’s gospel, obviously, it caught his attention because of the tax, the money and the connection to the temple service (remember we believe that he, Levi came from a priestly line).  It seems that even before they can settle in, a Jewish tax collector (not Roman) comes up to Peter, remember he was the de facto leader (because he kept running ahead to the front and letting his mouth run ahead also).  However, Peter is also thought to be the oldest of the group, which is why the other disciples, which we would call young adults, but who in that day would not be considered full adults (those twenty years of age or above), would not have been targets of the temple tax collectors.

The question is asked in a way that expects a certain answer, and Peter was more than ready to give that answer.  The season for collecting had already come and gone, but Jesus and the disciples were out of town, which no doubt gave the impression that they were trying to avoid what would be seen as their Jewish duty.  The three great festivals (Passover, Pentecost and Tabernacle) where every ‘good’ Jew was required by scripture to go to Jerusalem were the times of collection.  Now that the last of the three (Tabernacle, which coincided with the Transfiguration) has passed, they were trying to collect on any ‘tax evaders’!  In addition, these priests who were charged with collecting the tax (but not subject to it themselves) were part of the religious establishment looking for a transgression of the Law to entrap Jesus.

In Exodus 30:11-16 we learn about the beginnings of the half-shekel tax. It was instituted by God (through Moses) while Israel was in the wilderness at the first census recorded in the book of Numbers and for all future censuses (this is what got David in trouble).  The tax required each man of Israel to give a ransom for his soul, in order to prevent a plague (God’s wrath) from breaking out.  You see God did not want Israel’s leaders to (like other nations) count on the strength of their numbers or assume rule or power over His people.  Israelites were redeemed from Egypt by God’s power, and were His special possession.  So in a sense, counting the people was laying claim on God’s property (His prized possessions) – for this same reason, every first-born was required to be ransomed at a cost.  While God required this payment for every census taking, it was recorded in 2 Chronicles 24 as having become an annual tradition or tax (of man, not God).  (Today, we have the same issue – once a tax is taken, good luck ever stopping it!)  All the proceeds were to be used for the tabernacle, and later for the upkeep and services of the temple.  Each man was to pay the same amount, one-half shekel according to the sanctuary/temple shekel (weight standard) which was about two days wages for an average laborer - no more and no less.  In Jesus day, the tax had come to be called after a modern equivalent, two-drachmas (didrachma) for some time.  However, because of inflation the drachma had fallen on disuse.  Peter will use a single coin, a statēr worth double that value to pay for himself and Jesus. 

So in defense of Jesus, Peter, blurts out "Yes, of course He does!", thinking from what he knew of Jesus, that He would certainly support the temple.  We are on shaky ground any time that we answer for God without using His Word as the basis.  That is what the world does, they believe they know god (really, they have remade god according to what suits them) and so they answer for their false god.  We see it all the time – I don’t believe that a ‘good god’ would allow people to suffer, forbid me from having fun or send people to Hell.  What this type of thinking does is set the opinion holder up as the expert or authority!  Really, people when did our opinions or feelings become the ultimate truth in the universe?  We never will be the Almighty, which means we cannot go by what seems right to us, but must use what God has revealed to us!

{vs. 25b-26} Jesus speaks first to show His Devine knowledge and to cause Peter to pause and think.  Jesus knows the answers to all of our questions, before we even ask!  The question is “Who is subject to taxation?”  Many down through time have asked this question in a different way – seeking to find a way of escape!  Earthly government have always taxed based upon likes and dislikes or in order to encourage one behavior and discourage another.  Under Roman rule certain cities were tax exempt (including the capital city of Rome) – usually those outposts that were populated by soldiers and veterans.  John Marshall noted (quite accurately) that “The power to tax is the power to destroy.”  When a tax or tribute is exacted, the one paying is under the authority of the taxer!  If you doubt this, ask the IRS what would happen to you if you refuse to pay your share this year – they have some lovely tools and penalties to enforce your compliance!  This becomes a problem in theory for Jesus – because He was not under the authority of a man-made temple, tax or the Kohan priests collecting it!  If God had commanded the collection, then Jesus certainly would have obeyed to fulfill all righteousness, just as He did when being baptized by John.  We might conjecture that in addition to finding fault, the establishment might have been trying to pull Jesus and the disciples under their authority (a power play).  Jesus quickly frames this truth with Peter by teaching this is a tax for God’s house, and I am God’s Son – should I be forced to pay?  The obvious answer is “no!” but that is not the end of the story.

{vs. 27} Jesus had the right to say “No” or politely, “No thank you” but notice that He chooses to go farther than required – He chooses to give up His rights for the good of others.  This is a fundamental concept for believers!  We have many freedoms in Christ – but that freedom can never be used to damage someone else!  So many times, we cling to our rights only to damage our witness before the world.  Jesus came to us, leaving all of His rights and glory so that He could serve and we as His followers or Christians (little Christs) are called by Him and instructed in the Word to do the same! (Galatians 5:13 NIV)  We cannot just think of ourselves – following Christ means restricting our own rights and comforts for the sake of His Kingdom and for others.

Next, we see Jesus’ omniscience and power.  He knew just how to supply the funds to pay the tax – Peter is a fisherman, so let me send Him fishing!  God works with each of us in a way that we best understand!  In this region, there is a fish which keeps its young in the mouth for protection which will at the right point in their development pick up white or shiny pebbles to prevent the offspring from coming back into the mouth.  Only God could arrange for Peter to catch one fish who had done this with a coin!  Peter would never fish with a line and hook to make money; every professional (just like today) would use a net!  This went against what Peter knew and required an act of faith – just like “throw the net on the other side” or go back out in the daytime - but those who put their faith in God will not be put to shame (Psalm 25:3)!  God sovereignly commanded the fish to pick up the coin, ordained that that fish would take the hook and that Peter would have what He needed to pay this bill!  We don’t see the results recorded here but know that Jesus’ word was fulfilled “you will find a four-drachma coin”.   Do you believe that God can supply all your needs?  Then put your faith in Him!

Death and taxes have often been said to be the two unavoidable realities of life and today, we’ve dealt with both!  It is important to understand that God is sovereign over both!  God provides the income, God sets up governments (even those we don’t agree with or believe to be ungodly!) and it is from Him that they receive the authority to tax and enforce (even death penalty or ‘the power of the sword’).  It is also God who gives life, and it is God, the Son who came to give His own life as a sacrifice so that we may live eternally!  Sin may have marred our life here on Earth, but God is taking that ultimate rebellion and turning it into circumstances that display His love, mercy and grace toward us.  God is good, all the time and as Romans 8:28 tells us “in all things God works for the good of those who love Him”.  Our tragedies, even the inevitable death and taxes will be used for good within God’s rule!