And when they came to Capernaum. We must attend, first of all, to the design of this narrative; which is, that Christ, by paying tribute of his own accord, declared his subjection, as he had taken upon him the form of a servant, (Philippians 2:7,) but at the same time showed, both by words and by the miracle, that it was not by obligation or necessity, but by a free and voluntary submission, that he had reduced himself so low that the world looked upon him as nothing more than one of the common people. This was not a tax which was wont to be demanded on crossing the sea, [1] but an annual tribute laid individually on every man among the Jews, so that they paid to tyrants what they were formerly in the habit of paying to God alone. For we know that this tax was imposed on them by the Law, that, by paying every year half a stater, (Exodus 30:13,) they might acknowledge that God, by whom they had been redeemed, was their supreme King. When the kings of Asia appropriated this to themselves, the Romans followed their example. Thus the Jews, as if they had disowned the government of God, paid to profane tyrants the sacred tax required by the Law. But it might appear unreasonable that Christ, when he appeared as the Redeemer of his people, should not himself be exempted from paying tribute To remove that offense, he taught by words, that it was only by his will that he was bound; and he proved the same thing by a miracle, for he who had dominion over the sea and the fishes might have released himself from earthly government. [2] Doth not your Master pay? Some think that the collectors of the tribute intended to throw blame on Christ, as if he were claiming exemption from the common law. For my own part, as men of that class are insolent and abusive, I interpret these words as having been spoken by way of reproach. It was customary for every man to be enrolled in his own city; but we know that Christ had no fixed habitation in one place. Those people therefore inquire if he be exempted from the law on the ground of his frequent removals from place to place. [3]

Footnotes

1 - "Les didrachmes, dont est yci parle, n'estoit pas un peage qu'on payast a passer d'un coste en autre de la mer;" -- "The didrachma, which are here spoken of, were not a custom paid on crossing from one side of the sea to the other."

2 - "Pouvoit bien, s'il eust voulu, s'exempter de la suiection des princes terriens;" -- "might easily, if he had chosen, have exempted himself from subjection to earthly princes."

3 - "Si par ce moyen qu'il est maintenant ci, maintenant la, il faudra qu'il eschappe sans rien payer;" -- "if, because he is sometimes here, and sometimes there, he must escape without paying anything."

And when they were come to Capernaum - See the notes at Matthew 4:13.
They that received tribute - In the original this is, they who received the didrachma, or double drachma. The drachma was a Grecian coin worth about fifteen cents (7 1/2 d.) of British money. The didrachma, or double drachma, was a silver coin equal to the Attic drachma, and, in the time of Josephus, equal to the Jewish half shekel, that is, about 30 cents (circa 1880's). This tribute, consisting of the didrachma or double drachma, was not paid to the Roman government, but to the Jewish collectors for the use of the temple service. It was permitted in the law of Moses (see Exodus 30:11-16) that in numbering the people half a shekel should be received of each man for the services of religion. This was in addition to the tithes paid by the whole nation, and seems to have been considered as a voluntary offering. It was devoted to the purchase of animals for the daily sacrifice, wood, flour, salt, incense, etc., for the use of the temple.
Doth not your master pay tribute? - This tribute was voluntary, and they therefore asked him whether he was in the habit of paying taxes for the support of the temple. Peter replied that it was his custom to pay all the usual taxes of the nation.

They that received tribute - This was not a tax to be paid to the Roman government; but a tax for the support of the temple. The law, Exodus 30:13, obliged every male among the Jews to pay half a shekel yearly; for the support of the temple; and this was continued by them wherever dispersed, till after the time of Vespasian, see Josephus, War, book 7. c. 6, who ordered it afterwards to be paid into the Roman treasury. The word in the text, which is generally translated tribute - τα διδραχμα, signifies the didrachma, or two drachms. This piece of money was about the value of two Attic drachms, each equal to fifteen pence of our money. The didrachma of the Septuagint, mentioned Exodus 30:13, was twice as heavy as the Attic, for it was equal to a whole shekel, this being the value of that piece of money at Alexandrina, the place where the Septuagint translation was made; for the half shekel mentioned in the above passage, they render ημισυ του διδαχμου, the half of a didrachma.

(6) And when they were come to Capernaum, they that received tribute [money] came to Peter, and said, Doth (i) not your master (k) pay (l) tribute?
(6) In that Christ willingly obeys Caesar's edicts, he shows that civil policy is not taken away by the Gospel.
(i) He does not deny, but he asks.
(k) Should he not pay?
(l) They that were from twenty years of age to fifty, paid half a shekel to the Sanctuary, (Exodus 30:13). This was an Attic didrachma which the Roman exacted after they had subdued Judea.

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 (i), "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. 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 (k) 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 (l), 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 (m). 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" (n); 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 (o). 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 (p), 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 (q) even from the "head money", the Syriac version here mentions; and which was a civil tax paid to kings (r); to which sense that version seems to incline: the rule concerning wise men or scholars, is this (s).
"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 (t), 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 (u) 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,) , "and mildly ask everyone": he that gives to them, they receive it of him; and he that does not give, , "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.
(i) Maimon. Hilch. Shekalim, c. 2. sect. 4. (k) In Nehemiah. x. 32. (l) De Bello Jude. l. 7. c. 20. (m) Misn. Shekalim, c. 1. sect. 3. Maimon. Hilch. Shekalim, c. 1. sect. 9. (n) 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. (o) Misn. Trumot, c. 10. sect. 8. & Cetubot, c. 5. sect. 9. T. Bab. Cetubot, fol. 59. 1. (p) T. Hieros. Bava Bathra, fol. 12. 4. T. Bab. Bava Bathra, fol. 8. 1. (q) Maimon. & Bartenora in Pirke Abot, c. 4. sect. 5. (r) Gloss. in T. Bab. Cetubot, fol. 100. 2. & Nedarim, fol. 62. 2. & Bava Metzia, fol. 73. 2. (s) Maimon Talmud Tora, c. 6. 10. (t) Ib. Hilch. Shekalim, c. 1. sect. 7. (u) Ib. sect. 9.

Peter felt sure that his Master was ready to do what was right. Christ spoke first to give him proof that no thought can be withholden from him. We must never decline our duty for fear of giving offence; but we must sometimes deny ourselves in our worldly interests, rather than give offence. However the money was lodged in the fish, He who knows all things alone could know it, and only almighty power could bring it to Peter's hook. The power and the poverty of Christ should be mentioned together. If called by providence to be poor, like our Lord, let us trust in his power, and our God shall supply all our need, according to his riches in glory by Christ Jesus. In the way of obedience, in the course, perhaps, of our usual calling, as he helped Peter, so he will help us. And if any sudden call should occur, which we are not prepared to meet, let us not apply to others, till we first seek Christ.

THE TRIBUTE MONEY. (Matthew 17:24-27)
And when they were come to Capernaum, they that received tribute money--the double drachma; a sum equal to two Attic drachmas, and corresponding to the Jewish "half-shekel," payable, towards the maintenance of the temple and its services, by every male Jew of twenty years old and upward. For the origin of this annual tax, see Exodus 30:13-14; 2-Chronicles 24:6, 2-Chronicles 24:9. Thus, it will be observed, it was not a civil, but an ecclesiastical tax. The tax mentioned in Matthew 17:25 was a civil one. The whole teaching of this very remarkable scene depends upon this distinction.
came to Peter--at whose house Jesus probably resided while at Capernaum. This explains several things in the narrative.
and said, Doth not your master pay tribute?--The question seems to imply that the payment of this tax was voluntary, but expected; or what, in modern phrase, would be called a "voluntary assessment."

When they had come to Capernaum. They had now returned from the journey north.
Doth not your master pay tribute? Not tribute, which would be a tax due an alien, but the half shekel, an annual tax demanded of every male Jew above twenty years for the support of the temple. It would be from twenty-five to thirty-five cents, as the shekel is variously estimated from fifty to seventy cents. The collectors were not publicans, but Jewish authorities.

When they were come to Capernaum - Where our Lord now dwelt. This was the reason why they stayed till he came thither, to ask him for the tribute. Doth not your Master pay tribute? - This was a tribute or payment of a peculiar kind, being half a shekel, (that is, about fifteen pence,) which every master of a family used to pay yearly to the service of the temple, to buy salt, and little things not otherwise provided for. It seems to have been a voluntary thing, which custom rather than any law had established.