17:22–23 These verses specify neither the time nor place of Jesus’ second prophecy of his death. Jesus is simply “in Galilee” after the transfiguration. This is the third prediction of Jesus’ suffering in thirty verses (cf. 16:21; 17:12; 17:22–23). The first and last prophecies are similar, for repetition is the mother of learning. Both prophecies say Jesus must be killed and raised on the third day. The first names time and agents; the last says Jesus will be “delivered into the hands of men.” “Delivered” can have a mild sense, “hand over,” or an ominous one, “betray.”

While Mark and Luke both report that the disciples “did not understand” (Mark 9:32; Luke 9:45), Matthew says that “they were greatly distressed” (Matt. 17:23). Apparently, they hear Jesus say that he will die, but not that he will rise.

17:24–27 In time, Jesus and his band come to Capernaum, where certain tax collectors approach Peter, asking if Jesus pays the temple tax (v. 24). Taxes were high in Israel, but the temple tax was less onerous. The money supported the temple, the priests, and their services. The amount was roughly two days’ wages.

The tax collectors have reasons to wonder if Jesus will pay the tax. First, it is not compulsory. Second, those who live by charity, which Jesus and the disciples essentially do, are not required to pay. Third, the Sadducees disapproved of the tax, while the Essenes paid it but once in a lifetime because they regarded the temple as corrupt. Since Jesus has clashed with Israel’s teachers, his attitude toward the temple could be uncertain. Finally, priests did not pay the tax and perhaps rabbis (as they consider Jesus) did not either. So the collectors ask if Jesus pays the tax, and Peter says “Yes” (vv. 24–25a).

Whether Jesus overhears the conversation or knows of it supernaturally, he waits for Peter to arrive in their house and then forestalls comment from him by asking, “From whom do kings of the earth take toll or tax? From their sons or from others?” The answer is obvious: “From others.” Jesus concludes, “Then the sons are free” (vv. 25b–26).

Tax collectors understood that not everyone paid the tax. Beggars had nothing; royalty did not pay; no one wanted to deal with “irate rabbis.”282 The king’s sons are high on that list of those who did not pay. So Jesus seems to assert that he is the son of the king and therefore free of obligations to pay the tax. Yet Jesus says “sons,” not “son.” This could mean that kings exclude all of their sons. It could also signify that Jesus is calling his disciples “sons of God.” Both are plausible.283

Jesus often offends authorities, but never unnecessarily, so he resolves to pay. Unfortunately, however, he has no money. But he is near the Sea of Galilee, and Peter, a fisherman, still has equipment. So Jesus commands Peter to cast a hook into the sea and “take the first fish that comes up, and when you open its mouth you will find a shekel,” about four days’ wages and the precise amount needed to pay the tax for Jesus and Peter (v. 27). The reader assumes that Peter obeys, catches the fish, and pays the tax.