Matthew 17:24

Come to Capernaum. [The Temple Half Shekel, Matt. 17:24-27. See Retirement from Public Ministry; The Ministry of Our Lord; on miracles pp. 208-213.] Jesus and the disciples had evidently recently (DA 432) returned from a brief tour of Galilee (see Matt. 17:22, 23; see on Mark 9:30—32). As usual Jesus probably took up residence at the home of Peter (see on Mark 1:29; 2:1), where He abode during the remaining weeks of His stay in Galilee.

They that received tribute. Literally, “they that receive the double drachma [Gr. didrachmon].” These were not the publicans, or taxgatherers (see on Luke 3:12), who collected toll and tax for the civil authorities, but designated men who were appointed in each district to collect the half-shekel Temple tax required of every free male Jew 20 years of age or older, for the support of the Temple. This tax was not compulsory in the sense that the tithe was, but its payment was nevertheless considered a religious duty. For the origin of this tax and the regulations concerning it see on Ex. 30:12-16. According to the Mishnah (Shekalim 1.1, Soncino ed. of the Talmud, p. 1) public notice was to be given of the tax on the first day of Adar, which fell in our February or March (see Vol. II, p. 108). On the 15th of Adar, “tables [of money changers] were set up in the provinces,” and 10 days later in the Temple (Shekalim 1.3, Soncino ed. of the Talmud, p. 2). The Temple tax for the current year was therefore several months overdue.

The ancient Hebrew shekel (see Vol. I, pp. 167, 168) was no longer in general use, but rabbinical custom required that the Temple tax be paid in the unit of the half shekel. Those who “received tribute” would exchange the coin of the realm for the Temple coin, making a profit on each transaction. The Gr. didrachama, translated “tribute,” was the double drachma, nearly equivalent to the half shekel, and approximately twice the value of a Roman denarius, which was considered a day’s wage (see on ch. 20:2).

Came to Peter. Probably because Jesus was staying at Peter’s home.

Doth not your master? Whether a record was kept of those who paid the tax is not known, and whether those who now came to Peter already knew that Jesus had not paid the tax is not known. Furthermore, this was not the time of year when the tax was usually collected. It would seem that had it been known that Jesus had not paid the tax, the scribes, who during the intervening months had repeatedly heckled Jesus in public (see on Matt. 16:1; Mark 7:1-23), would have challenged Him for nonpayment of the tax long before this. Apparently the idea of challenging Jesus on this count had but recently come to their minds; it was part of a well-laid plot. In the Greek the word for “your” is in the plural. The tax collectors thus made the matter one of concern to all the disciples, not to Peter only.