Jesus on Taxation: Part 2

When Jesus talked about taxes He not only captured the attention of His immediate hearers, but He spoke to all of us in words still quoted today. Here is the record of one of His encounters with the tax collectors of His day. The quote is from Matthew 17:24-27

And when they had come to Capernaum, those who collected the two-drachma tax came to Peter, and said, ‘Does your teacher not pay the two-drachma tax.’ He said, ‘Yes.’ And when He came into the house, Jesus spoke to him first, saying, ‘What do you think, Simon? From whom do the kings of the earth collect customs or poll-tax, from their sons or from strangers?’ And upon his saying, ‘from strangers,’ Jesus said to him, ‘Consequently the sons are exempt. But lest we give them offense, go to the sea, and throw in a hook, and take the first fish that comes up; and when you open its mouth, you will find a stater. Take that and give it to them for you and Me.

This little encounter is so packed with potent potentialities it is difficult to be patient in promulgating their pertinent perspectives. OK, there, I had my fun. But, seriously, have you ever tried to take this passage apart to see what could be learned about taxation?

I do not believe we are pushing beyond good interpretive limitations to expect to find some answers to important issues here. It was Jesus, after all, who brought up the issue with Peter. This was not an interaction Jesus was pushed into by obnoxious Pharisees. It was a discussion Jesus wanted to have, and brought up on His initiative. So then, what can we learn about taxation from this conversation?

If we are going to understand what happened here we first have to know how the whole event related to the things God had commanded in relation to this tax. For, this tax was the only tax recorded in God’s law for God’s people. It was a poll-tax or what we might call a head-tax that was required of every male, twenty years or older, in Israel. The original text is Exodus 30:11-16

The Lord also spoke to Moses, saying, ‘When you take a census of the sons of Israel to number them, then each one of them shall give a ransom for himself to the Lord, when you number them, that there may be no plague among them when you number them. This is what everyone who is numbered shall give: half a shekel according to the shekel of the sanctuary (the shekel is twenty gerahs), half a shekel as a contribution to the Lord. The rich shall not pay more, and the poor shall not pay less than the half shekel, when you give the contribution to the Lord to make atonement for yourselves. And you shall take the atonement money from the sons of Israel, and shall give it for the service of the tent of meeting, that it may be for a memorial for the sons of Israel before the Lord, to make atonement for yourselves.

Here is what is going on. The tent of meeting mentioned is the place where Moses originally met with God. Besides this, the men of Israel met in front of the tent of meeting to discuss nationally important issues. It was the place of public meeting where decisions were made and instruction given. It was the closest thing Israel had to a government building (a disturbing fact, I know, to those who would separate God and state). Each man twenty years or older had to give a half shekel per year to the support of the service of the tent of meeting. It was the only ‘tax’, if we can call it that, required in Israel under God’s law.

Now, it was this tax that was being requested by the tax collectors mentioned in Matthew 17:24. It is referred to there as the two-drachma tax. The original tax was to be a half shekel per man. A shekel was a weight in silver, not a specific coin. Two drachmas was the equivalent amount of value in Jesus’ day of a half shekel. Stay with me here for there is something very important going on and we do not want to miss it. Jesus tells Peter to go and get a stater, a Roman coin worth about a shekel, from a fishes’ mouth and to pay the tax. Thus, the stater, the amount paid, was equivalent to the shekel needed (a half shekel per man) to cover the tax required under God’s law, for both Jesus and Peter. Hence, the only tax that Scripture records Jesus as having paid was the lawful tax God required in His word.

I know, it seems like we have run around the track pretty far just to start this discussion. Obviously, there are a host of wonderful things we could discuss from these Scriptures relating to taxation. However, space is short so I will make a quick summary.

First, we can learn that Biblically based taxes ought to, or at least may, be paid.

Second, we can learn that taxes may possibly be paid so as, “not to offend them.” Jesus’ question about the king levying poll-tax or custom was made because Jesus is the very God of the temple. He is the One who could levy the tax not the one who is to pay. He literally is the King in His example, and therefore, owes no tax. But, lest He offend them He decided to pay.

Third, we can observe that exemptions can be legitimate under tax laws given righteous circumstances

Fourth, Jesus showed a marked disdain for the tax collectors of His moment when He had Peter get the coin from a slimy fish’s mouth and hand it over to them. It was not a respectful way of handling the situation, but apparently was fitting given that Jesus is a perfect Man. I do not question His judgment. I do question our judgment when we think we must, under all circumstances, show perfect respect for every tax agent we may meet. Sometimes they deserve disdain.

Fifth, the half-shekel tax required under God’s law had no attendant civil penalty if not paid. God might get you for your disobedience to His command, but the civil government had no power to enforce taxation. That lesson alone could change the entire face of American taxation and government if correctly applied. Our government has taken the place of the real God, and so enforces negative sanctions on anyone caught not paying. It is a godless system. It is an idol. We have created our own god whose revenuers are the priests of a different religion.

Someday we will unpack the passage in Exodus 30 to derive some Old Testament lessons on taxation, for it drips with current application.

For Christian Culture,

Don Schanzenbach 4-14-12

Jesus on Taxation: Part 1

Income Tax Debates

Romans 13: Paying What You Owe