Would Jesus pay his taxes?

In His name, all oppression shall cease. Whatever burdensome or oppressive nature taxation may have, its days are numbered. One day, we will inherit a world of true and unending freedom, free from all tyranny.

In this section of the book of Matthew, most of these stories have something to do with Jesus’s follower named Peter. We’re going to learn something important about Jesus and what it means to follow Him. What’s really unique in this passage is the combination of death and taxes.

In 1789, the year our American Constitution was born, Benjamin Franklin wrote in a personal letter, “In this world, nothing can be said to be certain except death and taxes.” There it is, that quote memorably links these two ideas of death and taxes as unending tyrants. While most of us would recognize that death is worse than taxation, Benjamin Franklin probably understood that as well. There’s a certain logic to coupling death and taxes because both have been dreaded by people for ages.

Taxation is a complex thing. On one hand, it can be used for the common good. On the other, it can easily become a tool for oppression. In other words, taxes can be something the Lord uses to provide for people throughout a society, but they can also be used by the powerful or wealthy to increase and maintain their wealth and power over others. The Bible recognizes this oppressive potential of taxation through examples and warnings alike. Therefore, while taxation can be used for the common good, it can also be a tool for oppression.

Matthew 17:24

This question about taxes becomes interesting in Matthew 17:24: “Doesn’t your teacher pay taxes?”

Does Jesus pay His taxes? Let’s take a moment to set the stage for this question in its original context before digging into the lessons we can learn from it.

The location of this question is Peter’s hometown, Capernaum, in Galilee. Probably because it’s Peter’s hometown, and possibly because Jesus is staying in Peter’s home, someone stops by to ask a question—not directly to Jesus, but to Peter—about Jesus: “Won’t Jesus be paying His two-drachma tax this year?”

This two-drachma tax was a specific kind of tax. People in Peter’s day paid multiple layers of taxes, similar to how we pay taxes in America—to the IRS, state, and sometimes local governments. Later, in Matthew 22, we’ll read the famous moment when Jesus addresses the issue of taxes due to Rome, saying, “Render unto Caesar what is Caesar’s.” But here in Matthew 17, the taxes in question are not for Rome, but for Jerusalem.

With very few exceptions, every Jewish male was expected to pay a per capita two-drachma tax to Jerusalem. This tax funded the upkeep of the temple in Jerusalem, worship, festivals, and even sacrifices. Some viewed it positively, tying it to the direction in Exodus 30 for Jewish people to pool resources for the building of the original Tabernacle in the wilderness.

From this positive perspective, the tax was for the temple, worship, and sacrifices—all based on a biblical principle. However, from a more skeptical view, some pointed out that Jerusalem’s leaders collected far more than was necessary. Historians today tell us that the excess income was used to add ornate decorations to the temple.

As far as Exodus 30 goes, the tax mentioned there was a one-time contribution for setting up the Tabernacle—nothing suggests it was meant to be an annual tax forever. Thus, debates about the legitimacy of this tax existed. Now, the fellow who collects this tax shows up at Peter’s door: “Won’t Jesus be paying His two-drachma tax this year?”

Apparently, some disciples were gathered around. Imagine the special interest in this question, especially among two of Jesus’s followers—Matthew , a former tax collector, and Simon the Zealot , known for resisting taxes. Both were learning what it meant to follow Jesus, and now this intriguing question arises: “Won’t Jesus be paying His taxes?”

Jesus’s Response

Peter responds, “Yes, He pays His taxes,” and then goes inside. Jesus tells Peter, “Let’s talk more about that.” This wasn’t Jesus’s way of saying “No, I don’t pay taxes,” but rather clarifying that He does pay taxes, though not in the same way as others.

We learn three things from Jesus’s interaction with taxes that shine light on what it means to follow Him today.

1. Jesus Pays Freely as an Heir of the Kingdom

Jesus begins by asking Peter, “From whom do kings of the earth take toll or taxes? From their sons or from others?” Peter replies, “From others.” Jesus says, “Then the sons are free.”

In other words, Jesus pays taxes as one who is free. As the Son of God, the heir to the entire Kingdom, Jesus doesn’t have to pay taxes like others. Yet, He chooses to pay freely.

2. We Are Free Too

Even more interesting is that Jesus includes His followers in this freedom. He implies that, like Him, we are free from the slavish burden of taxes , but we still pay them—not because we must, but out of freedom.

3. Live as People Who Are Free

Peter later writes to believers:

“Live as people who are free, not using your freedom as a cover-up for evil, but living as servants of God.”

This applies even to taxes. Followers of Jesus should approach their taxes and obligations with a heart of service and freedom, not resentment.

Jesus pays His taxes freely, as one who is free, and He invites us to do the same. We pay taxes not merely because we have to, but out of our freedom and service to God.

And then you can almost hear this acknowledgment at the end: “And yes, also honor the emperor.”

When it comes to the ethics of paying taxes, I want to suggest that our posture as Christians ought to be similar to the posture of Jesus. Do the followers of Jesus pay taxes? Yes, but that requires a bit of an asterisk. We don’t pay them like everyone else, out of mere slavish obligation. We pay our taxes out of freedom , understanding our true identity as fellow heirs with Jesus—heirs of everything that Jerusalem represents, heirs of the grace of life, and as people who are free.

Yes, we pay taxes, but not in the same way as others , not out of the same slavish devotion. We do it as those who understand we are free.

You know, there was a TV show a while ago called Undercover Boss. You know what I’m talking about? The premise was that a new employee would be added to the workplace, and there would be secret cameras around the warehouse. The new employee would be treated just like all the other employees—doing all the burdensome and grunt work, enduring the aches and pains of being the lowest-ranking person in the organization. But what made the show interesting was the secret knowledge you, as the viewer, had: this new employee was actually the CEO of the entire organization, just dressed in street clothes instead of a suit.

Sometimes, you would see the CEO mopping floors, scrubbing windows, getting yelled at by a shift supervisor, and bearing with these injustices. But you’d often notice a smirk at the corner of their mouth. Why? Because the CEO knows, “I can endure this stuff for a couple of weeks. I own the whole place anyway.”

In the same way, we see Jesus submitting Himself willingly and freely. “You want another half shekel? Here you go.” Why? Because He knows He is the Son of the King, the heir of the entire kingdom. What’s a shekel anyway, when you own the whole place?

We, too, as Christians, share this freedom. How does Peter get to be one of the heirs? How does Peter get to be one of the sons? All by grace. And how do you get to be one of the sons, one of the heirs? Also by grace—by being united with Jesus. We begin to learn and experience this freedom alongside Jesus, the freedom to willingly submit ourselves even to what feels burdensome at times.

Losing a few thousand dollars to the IRS, paying more to Springfield, and more to Aurora, we can do it with a certain smirk on our faces—a smile that is different from the way our neighbors pay their taxes. Why? Because we know that together with Jesus, we are heirs of the entire kingdom. What’s a few thousand dollars anyway?

Jesus Pays Freely as an Heir of the Kingdom

The first thing we learn about how Jesus pays His taxes is that He pays freely as an heir of the kingdom. And He invites us, as fellow heirs, to pay freely as well.

Jesus Pays Wisely to Protect the Mission

A second thing we notice is that Jesus pays wisely , or we might say strategically. He pays wisely to protect the integrity of the mission. Jesus says in verse 27, “However, so as not to give offense to them…” He tells Peter to go to the sea, cast a hook, and when the fish comes up, there will be a shekel in its mouth. Take it and give it to them, for both Jesus and Peter. He pays wisely to avoid creating unnecessary scandal.

The word “offense” here comes from the same root word as “scandal.” Jesus says He pays taxes to avoid creating a scandal where there doesn’t need to be one. Why? Because Jesus recognizes there is already enough scandal in the gospel itself. The message of a crucified Messiah is inherently scandalous to some people, but there is no need to add an unnecessary scandal like avoiding taxes.

Peter later writes in 1 Peter 2:12 , “Keep your conduct among the Gentiles honorable, so that when they speak against you as evildoers, they may see your good deeds and glorify God on the day of visitation.” In other words, keep your conduct honorable, so that there’s no unnecessary offense. Let people see the truth about your good deeds, so that they glorify God.

Jesus Pays Generously to Provide for His Disciples

Finally, Jesus pays generously. This passage is fun because of the surprise in verse 27: Jesus doesn’t need a net full of fish; He needs just one fish to provide the shekel. Why? He provides not only for Himself but also for Peter. Jesus pays generously to provide for His disciple.

This is where the connection to the Jerusalem tax gets wings. Jesus talks about paying the temple tax because He is on a greater mission. As described in verses 22 and 23, Jesus is heading to Jerusalem, where He will be delivered into the hands of men, killed, and raised on the third day. Jesus came not just to cover financial taxes; He came to give His life to pay for us all.

In this beautiful passage, we see that Jesus came to deal with death and taxes. He willingly submits to their temporary tyranny, not because He lacks power over them, but in order to defeat them ultimately for us. Christians may continue to experience taxation and death, but we live as those who are free because Jesus has overcome both for us.

In His name, all oppression shall cease. Whatever burdensome or oppressive nature taxation may have, its days are numbered. One day, we will inherit a world of true and unending freedom, free from all tyranny, oppression, and financial burdens.

Take that coin, and give it for Me and for you. Jesus came to pay for us.

This passage leaves us not merely thinking about how or when we will pay our taxes but bowing our knees in humble gratefulness and hopeful wonder before the King who came and willingly submitted Himself to it all in order to conquer for us.

This is a transcript of a sermon given by Josh Fenska on October 1, 2023 at Redeemer Community Church in Aurora, IL.