1. The Believer as a Citizen Matthew 17: 22 - 27 “But so that we may not offend them, go to the lake and throw out your line. Take the first fish you catch; open its mouth and you will find a four-drachma coin. Take it and give it to them for my tax and yours.” (17:27)

2. Introduction Matthew 17:14 through Matthew 20 contains special instructions by Jesus to the Twelve for living in His kingdom – First – foundational principle of faith (Matt. 17:14-21) – Second – the responsibilities of the believer as a citizen of the world (Matt. 17:22-27) Believer’s primary citizenship is not in this world – “Our citizenship is in heaven...” (Phil. 3:17) But the believer has an obligation to human government – Private lesson by Jesus to Peter (Matt. 17:22-27)

3. Overview A reminder of His death and resurrection – Third reminder to his disciples The payment demanded – Jewish tax collectors confront Peter The principle discussed – Jesus explained the believer’s responsibility to obey laws of human government The provision delivered – Jesus used a miracle to pay the Temple Tax

4. A Reminder of His Death and Resurrection (17:22-23) Jesus willingly laid down his life – “No one has taken it away from me,” He said, “but I lay it down on My own initiative.” (John 10:15-18) – “For this purpose, I came to this hour.” (John 12:27) Disciples were filled with grief because they still did not understand the significance of Jesus’ promised resurrection They needed assurance that His suffering and death were in God’s plan; without the crucifixion and resurrection: – People would be better informed and in better health – teaching and miracles – But still lost and eternally condemned in sin When they came together in Galilee, he said them, “The Son of Man is going to be betrayed into the hands of men. They will kill him, and on the third day he will be raised to life.” And the disciples were filled with grief. (17:22-23)

5. The Payment Demanded (17:24-25a) Two-drachma tax – government approved tax collected by the Jewish religious leaders for operation of the Jerusalem temple – Originated with Tabernacle in the wilderness (Exodus 30:11-16) – Half shekel payment – Collected one month before Passover by Jewish tax collectors Collectors challenged Jesus thinking he might claim exemption, since He claimed to be the Messiah Peter knew Jesus always paid taxes assessed by Rome and the Jewish leaders – he answered “Yes, He does” After Jesus and his disciples arrived in Capernaum, the collector of the two-drachma tax came to Peter and asked, “Doesn’t your teacher pay the temple tax?” “Yes, he does,” he replied. (17:24-25a)

6. The Principle Discussed (17:25b-27a) Ancient kings assessed taxes to support their families as well as the government – “Duty” – customs tax levied on goods – “Taxes” – poll taxes levied on individuals Ruler’s families – sons – were exempt Jesus would be exempt as the Son of God for whom the temple was built But, Jesus said the tax should be paid in full to avoid offending the government When Peter came into the house, Jesus was the first to speak. “What do you think, Simon?” he asked. “From whom do the kings of the earth collect duty and taxes – from their own sons or from others?” “From others,” Peter answered. “Then the sons are exempt,” Jesus said to him. “But so that we may not offend them,” (17:25b-27a)

7. The Provision Delivered (17:27B) Only recorded occasion where Jesus used a miracle to provide tax money – Miracle reinforced that He was the Son of God and had the right to refuse to pay this tax – Agreed to pay it on His own divine volition Four-drachma coin – There was no two-drachma coin – Customary for two Jewish men to pay their taxes together with a four- drachma coin “Go to the lake and throw out your line. Take the first fish that you catch; open its mouth, and you will find a four-drachma coin. Take it and give it to them for my tax and yours.” (17:27b)

8. Conclusion Believer is obligated to fulfill his duties as a citizen of this world Except when it would cause him to disobey God directly, he is bound by divine law to be subject to human law