Then are the children free - As this money is levied for the support of that temple of which I am the Lord, then I am not obliged to pay the tax; and my disciples, like the priests that minister, should be exempted from the necessity of paying.

Peter saith unto him,.... The Vulgate Latin reads, "and he said": and so the Ethiopic, and Munster's Hebrew Gospel; but without doubt Peter is meant, and rightly expressed; whose answer to Christ's question is,
of strangers: meaning not foreigners, or such who formerly belonged to other nations, but were now taken captive, and brought into subjection; but their own native subjects, so called, in distinction from their domestics, their children, and those of their own family:
Jesus saith unto him, then are the children free; from paying custom, tribute, and taxes, and leaves Peter to make the application; and which he suggested might be made, either thus: supposing it was a civil tax, that since he was the son of David, king of Israel, was of his house and family, and heir apparent to his throne and kingdom; according to this rule, he must be exempt from such tribute: or, thus; taking it to have respect to the half shekel, paid on a religious account, for the service of the temple worship; that since he was the Son of the King of kings, for the support of whose worship and service that money was collected; and was also the Lord and proprietor of the temple, and greater than that, he might well be excused the payment of it.

Peter saith unto him, Of strangers--"of those not their children."
Jesus saith unto him, Then are the children free--By "the children" our Lord cannot here mean Himself and the Twelve together, in some loose sense of their near relationship to God as their common Father. For besides that our Lord never once mixes Himself up with His disciples in speaking of their relation to God, but ever studiously keeps His relation and theirs apart (see, for example, on the last words of this chapter)--this would be to teach the right of believers to exemption from the dues required for sacred services, in the teeth of all that Paul teaches and that He Himself indicates throughout. He can refer here, then, only to Himself; using the word "children" evidently in order to express the general principle observed by sovereigns, who do not draw taxes from their own children, and thus convey the truth respecting His own exemption the more strikingly:--namely, "If the sovereign's own family be exempt, you know the inference in My case"; or to express it more nakedly than Jesus thought needful and fitting: "This is a tax for upholding My Father's House. As His Son, then, that tax is not due by Me--I AM FREE."

Then are the sons free - The sense is, This is paid for the use of the house of God. But I am the Son of God. Therefore I am free from any obligation of paying this to my own Father.