Matthew: Subjects and Sons (17:24-27)

This sermon was preached to Grace Church Guildford on 5 November 2023. The audio recording of the sermon can be found below along with the transcript.

A long time ago, in a country far away, lived a little boy called James. Growing up, James heard all kinds of wonderful things about the king of his country: how he was just and generous, how he lived in a great palace. And so, one day, James decided, he was going to go and meet this good king. He left his home in the countryside, and set off into the city. He walked right up to the palace gates and tried to go inside, but found they were locked. He looked over to the guard standing beside the gates, and explained he wanted to see the king. But the guard just chuckled, and told him members of the public can’t just show up to see the king! And so, James slowly started to walk away, thinking that his dream was over. That is until another boy, standing nearby, approached him. He had overheard James, and this boy said he could take him to see the king. When this boy walked up to the gates, they were instantly opened for him. James was able to follow this boy inside the palace, down the great hallway, and into the very throne room itself. In fact, James followed this boy past all the important officials, right up to the foot of the throne, where he overheard this boy say to the king, ‘Father, there is someone I would like you to meet.’

It’s a fictional story with a very simple point. In a kingdom, there is a key difference between a subject and a son. What is impossible for the citizen of a king, may be possible for the child of a king. If you or I drove up to the gates of Buckingham Palace tonight, we would not expect them to open for us. But if Prince William drove up, they would immediately open to welcome him inside. A subject is treated one way, while a son is treated another. And that truth, the difference between a subject and a son, is what Matthew wants us to see our passage tonight.

Since the start of last year, we’ve slowly been working our way through Matthew’s Gospel on Sunday evenings, considering this account of the life, death and resurrection of Jesus, written by one of his disciples, an eyewitness to the events. And tonight, we come to this story at the end of chapter 17. While it is short, with only four verses, we are going to see it plays a significant part in shaping this section of the book. You see, Matthew does not waste his words. This isn’t some amusing story he’s slipped in at random. ‘Oh yes, by the way, there was this one time that Jesus paid his tax using a coin from the belly of a fish. Isn’t that cool!’ No, we shall see that this story teaches a truth that shapes this whole section of Matthew’s book. In fact, this truth will shape every one of our lives here tonight. For we are going to see that discovering whether you are a subject, or a son, will determine not only how you live on earth, but where you will live for eternity. That is where we are going tonight, we are going to consider the difference between subjects and sons: (1) The Duty of Subjects (17:24); (2) The Freedom of Sons (17:25-27).

1.     THE DUTY OF SUBJECTS (17:24)

A few weeks ago, in Matthew 16, we were told that Jesus began his final journey to Jerusalem, by starting off from Caesarea Philippi in the far north. Since then, they have been journeying south, into Galilee. And now in 17:24, they return to the Capernaum. This settlement was central to Jesus’ ministry. Peter owned a house there, and its probably where Jesus lived most of the time. However, on their return home, they recieved an unwanted surprise. A bit like when you return from holiday to find a letter from the bank lying on your doormat, here shortly after they get back, several tax collectors show up at the door to speak to Peter about his finances. In 17:24, we read: [READ].

The fact this story focus on tax shouldn’t surprise us. After all, Matthew was a former tax collector. And in his book, he tells us of Jesus teaching about tax on two occasions. The second occasion is far more famous that this first one. For later in Matthew 22, Jesus’ opponents try to get him in trouble with Rome by asking if they should pay tax to Caesar. And Jesus famously avoids their trap by declaring: ‘Render unto Caesar the things that are Caesar’s; and unto God the things that are God’s.’ It is one of Jesus’ most memorable sayings, and it is found in Mark and Luke as well.

However, our story tonight, this first tax story, is much less well known. Only Matthew includes it, both Mark and Luke leave it out. And it differs significantly from the second tax story in Matthew 22. […] For while Matthew 22 discusses a Roman tax, here in Matthew 17 we learn about a religious tax. This is not money for political authorities, but religious ones. As the NIV helpfully translates it in 17:24, this is the ‘two-drachma temple tax’. This money went to support the sacrifices that were offered in the temple for the nation. And it was imposed on Israel, not by Caesar, but by Scripture.

It originates in Exodus 30, where God ordered Israel to give an offering for the making and maintenance of the Tabernacle. There in 30:11, it is called ‘ransom money’, later it is described as ‘atonement money’, an offering that would ‘atone for [their] lives’, for it paid for the sacrifices the nation needed to cover their sins and be made right with God again. At the time of Jesus, every faithful Jewish man made this payment for his household each year, to support the work of the Temple. If you were a member of the nation of Israel, it was your duty to pay this temple tax. And so, here in 17:24, these tax collectors came to see if Jesus would be making a contribution this year, whether he would fulfil his duty, pay the tax required from all of God’s subjects.

Now we aren’t members of the nation of Israel. And yet, this tax still teaches us something today. For just as in Israel, there is still something that God requires from all his subjects, that is from every one of us here this evening.

For you see, long before God established the kingdom of Israel, he created the kingdom of this world. That is what we read of in Psalm 8 at the start of our service. This world was made so the name of the Lord would be majestic. And mankind was placed on this planet to praise and worship him, recognise his rule and reign. God is the sovereign who is over the whole realm of creation, and we are his subjects. And yet the Bible tells us how we, as his subjects,  failed to follow him. Instead of honouring our king, we have dishonoured him. Instead of obeying his rules, we have rebelled against them. And that is what sin ultimately is, rebelling against the rule of this realm. That was true of Israel, and it is true for each of us here this evening. And so, like them, we too have a ransom that needs paid, we also need a sacrifice to make atonement for sin. For as God’s subjects, we must pay what we owe. As Jesus will soon put it in his famous parable at the end of Matthew 18, we all owe this king a debt, and it must be paid.

Now maybe you’re here tonight, and you think, that’s all well and good, if you Christians believe that, that’s fine. But it has nothing to do with me! If you want to call this God your king, that’s fine. But he’s not my king. [...]

I wonder if you remember earlier this year, some people protested the coronation using that slogan: ‘Not my king’. Now, of course, we live in a country with free speech. And so, if you hold republican views, you should be able to argue for them. You have total freedom to say, that His Majesty King Charles, is not your king. But you need to understand, that if an HMRC officer, someone from His Majesty’s Revenue and Customs, comes to your door, asking why you haven’t paid tax, it doesn’t matter whether you call Charles your king or not. For whether you like it or not, whether you accept it or not, you live in his country, benefit from his government, drive on public roads, go to public hospitals, and so you must pay into the public purse, give this king the tax that you owe to him. And the very same is true for God. Whether you call God your king or not, whether you like what he says or not, the Bible declares you live in his world, enjoy his creation, and so one day, you will have to pay what you owe. One day, death will come knocking on your door, as surely as the tax collectors came knocking on Peter’s door that day, and it will be time to pay your tax, deal with the debt of your sins. And friend, you will find that when it comes to paying tax to the King of Creation, they can be no evasion nor avoidance. There are no loopholes or special schemes. No, that tax payment must be made, that sentence for sin must be served. For that is your duty as a subject.

2.     THE FREEDOM OF SONS (17:25-27)

This is really the main point that Jesus makes in our passage. However, before we consider what Jesus says, did you notice what Peter says? Over these last few weeks, Peter has developed a bit of a reputation for saying the wrong thing at the wrong time. This is the fourth story in a row that Peter plays a key part in, and I’m afraid that if this was a football game, he would now be losing 3-1. For Peter has now scored three own goals in a row. For when asked if Jesus pays the tax in 17:24, he immediately blurts out at the beginning of 17:25, ‘Yes, he does.’ Peter is sure Jesus will pay, after all that is what good Jews, faithful subjects, do. And by answering like this, for the third time, Peter shows he doesn’t really understand the implications who Jesus is, of that confession he made in Caesarea Philippi in 16:16, when he called Jesus the Christ, the Son of the living God.

It is this very subject of sonship, that Jesus brings to his attention. In 17:25, we read after his hasty answer, Peter turns back inside the house but before he can tell Jesus what he has done, Jesus confronts him with a question, a question that is designed to demonstrate the mistake Peter has just made. For in 17:25, we read: [READ]. Interestingly, the only other place in Matthew where Peter is addressed as Simon, is when Jesus speaks to him after his confession in chapter 16. It is almost like Jesus is reminding him of that event, and the significance of what he said at Caesarea Philippi. Now whether Peter made this connection, we don’t know. However, he clearly understood Jesus’ question, for he responds in 17:26, by saying that kings obviously collect their taxes from others. That is, they charge their citizens, not their children.

Now today that would be a bit controversial. It would be a national scandal if we discovered Prince William was not paying tax. However, in the first century, the idea of a royal family paying tax to a king would be as ridiculous as the idea today of children paying their parents for food and lodging. Now, I know some of you may be tempted to do that from time to time, but its generally frowned upon. And that was the case with royalty in the first century: Kings taxed their subjects, not their sons. And so, Jesus takes this principle and applies it to Peter’s problem. Yes, these tax collectors have come for the ransom money that this nation must pay, the tax that God’s subjects all owe. But Jesus is not simply a subject of God. No, he is the Son of God. After all, is that not what Peter confessed in Matthew 16 at Caesarea Philippi? ‘You are the Christ, the Son of the Living God!’ Is that not what Peter heard the voice say at the Transfiguration? ‘This is my Son, whom I love; with him I am well pleased.’ And so, as a son, Jesus says he is free from this requirement. As a child of the king, he is exempt from this responsibility. After all, why would the prince of heaven pay tax for a temple on earth? The perfect son of God need a sacrifice for sin?

And you know, that is where our story could legitimately end. With Peter having to go back outside to apologise for his rash answer and explain that Jesus wouldn’t be paying temple tax his year, for afterall he is the Son of God. However, that isn’t how Matthew tells us the story ends. For instead, in 17:27, we read that Jesus says: [READ].

Of all the miracles in Matthew, I think this seems like the smallest. There is no healing, no casting out of a demon, Jesus doesn’t feed 5000 people or walk on water. No, he simply tells Peter how he can go and catch a single fish. And yet, despite its size, this miracle is clearly more than a good piece of fishing advice. Just think of how much sovereignty Jesus shows here by knowing that in that exact lake, at that exact time, the fish that will bite first on Peter’s line, will be one that at some point in the past has swallowed the very coin they need. Yes, this miracle is small, but it is still incredible. For it shows, as we read in Psalm 8, even the fish of the sea are at Christ’s command. And Christian, I trust it reminds you, that Christ can provide for your practical needs in the most unexpected ways. For the one who owns cattle on 1000 hills, is not going to find himself short of cash. Even the fish of the sea, could carry the very coin you need, up from the depths, delivering it right into your hand. […]

However, this miracle also stands out, because it is the only miracle in Matthew that is predicted, but not explicitly performed. Did you notice that? Yes, Jesus tells Peter what to do in 17:27, but we aren’t told what happens next. I think we can assume the miracle took place. But Matthew tells the story in such a way that our focus falls on something else. For the most important thing Matthew wants to communicate is not the wonder of Peter miraculously catching this fish, but the wonder of Peter being included in the payment. That is why he structures the story so that it ends with those words, ‘Take it and give it to them for my tax and yours.’ Like a well told joke, Matthew tells us this story so it finishes with this truth as the big punchline at the end. With Jesus paying the ransom money for Peter. With Jesus, from his own supplies, providing an atonement offering for Peter.

What a glimpse we get here of the good news of the Gospel. For the Bible tells us, indeed Matthew soon goes on to record, how this perfect Son of God did actually come into this world to make a payment, not for his own sins, but for the sins of rebellious subjects. Yes, there is a ransom that must be paid for your life. Yes, there is sentence that must be served for your sin. But the good news of Christianity, is that on the cross Jesus Christ made that payment, served that sentence, for all who turn from their sin and trust in him. Jesus came and fulfilled that which the temple and the temple tax pointed to, for he became the sacrifice, paid the ransom, for Peter, and all his people. Yes, one day death will come knocking on your door, one day you will be asked to pay what you owe. However, if you take Jesus to be your Lord and Saviour tonight, on that last day, you will be able to say, in the words of the old hymn: ‘The terrors of law and of God, with me can have nothing to do, my Savior’s obedience and blood, hide all my transgressions from view.’ See here that Jesus pays the debt of sin for all who believe in him. [...]

And yet, what we see here in this story, is a truth that is even greater than that. For the significance of that final phrase, is that it not only points to the payment Jesus is going to make for Peter, but it reveals the position that Peter now has because of Jesus. For did you notice, throughout our story, that Jesus speaks of sonship in the plural? There in 17:25-26, he speaks not of a son or child of a king, but of the sons and children: plural. Again, in 17:27, Jesus explains he will make this payment not so that ‘he’ won’t offend, but so ‘we’ won’t offend. Again, he speaks in the plural. And what is implicit in those verses, Matthew makes explicit in the punchline, by declaring beyond all doubt at the end, that this payment will cover both Jesus and Peter. Here we see that Jesus is not only the Son of God, but Peter is now the child of the king as well. When Peter confessed Jesus to be the Christ at Caesarea Phillippi, he not only found forgiveness, he found a family. For Jesus takes subjects, and turns them into sons. Jesus is like that older child who brought that little boy James to the king. He is the prince that brings us into God’s presence. He opens the gates, so we can go in. So we can not only see the King, but stay with the King. So that we God’s subjects, can become his sons. And this is what our passage is all about.

CONCLUSION

As we close, I want you to remember back to the start of our sermon, when I said this short story is so significant it shapes this whole section of Matthew. And I trust you are starting to see how this might be true. Over these last few weeks, we have heard much about the king and his kingdom. In Matthew 16, at Caesarea Philippi, we heard Jesus is a king who has a kingdom containing all who confess him as Peter did that day. In Matthew 17, we heard his kingdom gradually comes in power, through weakness, by faith as we work for him in this world. However, here at the end of Matthew 17, we are now told that this kingdom is not just a kingdom with subjects, it is a kingdom of sons. A kingdom not merely made up of citizens, but of children. Here we learn that in Christ’s kingdom, we are all part of the royal family! And brothers and sisters, this truth becomes central to all Matthew will teach us in the coming chapter.

For you see, next week in Matthew 18, Jesus will start to preach his fourth sermon, the fourth of the five main teaching sections in Matthew’s Gospel. And it is a sermon that teaches us all about life in his kingdom, how to live under his rule. And yet again and again, we will see that Jesus uses language that likens life in his kingdom to life in a family. We are going to see that these two great concepts of kingdom and family, these two building blocks of human civilization, the nation and home, collide in the church. Where we are not just subjects together, but we become sons together, children of the king.

Over the coming weeks, Grace Church, we will see this radically changes how we should relate to one another.

In 18:1-5, we will see that because we are a family, the greatest in this kingdom will be the one who is most like a little child.

In 18:6-9, we will learn that because we are a family, to cause someone to stumble, to trip or tempt one of God’s children into sin, is a serious offence. We saw that in Acts 5 this morning. And so, we must take care of each other, watch out for each other, hold back from offending each other, even as we see Jesus model here in our story, by his eventual payment of this tax to prevent offence. For as sons we are free, and yet we must use that freedom flexibly as we look out for one another.

In 18:10-14, we will hear that, because we are a family, if one of God’s little ones wanders away, just as a sheep wanders from the flock, we go and pursue that little one, for they are a fellow child of God. Part of the family.

In 18:15-20, are going to see, that because we are a family, we have hard conversations. ‘If our brother or sister sins’ in 18:15, we point it out, call it out, even as Peter did in our passage from Acts 5 this morning. We will here because we are a family, we even discipline, afterall that’s what good families do, they discipline their children.

And in 18:21-35, we are going to see, that because we are a family, when our ‘brother or sins against us’ in 17:21, we forgive them, we forgive them again and again and again and again and again. We never stop forgiving, for that is what brothers and sisters in a family often have to do. For a family to function, there needs to be a lot of forgiveness. That is true in our homes, and that is true in the church as well.

For as the church, we are not simply subjects together in the kingdom of heaven, but we are sons together in the family of God. And so we must learn how to live together as a royal family. Having been freed from the debt of our sin, and brought to live in the palace of the king.