(26) Of strangers.--The answer must be looked at from the Eastern rather than the European theory of taxation. To the Jews, as to other Eastern nations, direct taxation was hateful as a sign of subjugation. It had roused them to revolt under Rehoboam (1Kings 12:4), and they had stoned the officer who was over the tribute. They had groaned under it when imposed by the Syrian kings (1 Maccabees 10:29-30; 1 Maccabees 11:35). It was one of their grievances under Herod and his sons (Jos. Ant. xvii. 8, ? 4). Judas of Galilee and his followers had headed an insurrection against it as imposed by the Romans (Acts 5:37). It was still (as we see in Matthew 22:17) a moot point between the Pharisees and Herodians whether any Jew might lawfully pay it. Peter naturally answered our Lord's question at once from the popular Galilean view.

Then are the children free.--The words are commonly interpreted as simply reminding Peter of his confession, and pressing home its logical consequence that He, the Christ, as the Son of God. was not liable to the "tribute" which was the acknowledgment of His Father's sovereignty. This was doubtless prominent in the answer, but its range is, it is believed, wider. (1.) If this is the only meaning, then the Israelites who paid the rate are spoken of as "aliens," or "foreigners," in direct opposition to the uniform language of Scripture as to their filial relation to Jehovah. (2.) The plural used not only in this verse but in that which follows, the "lest we should offend them," the payment for Peter as well as for Himself, all indicate that we are dealing with a general truth of wide application. Some light is thrown upon the matter by a fact of contemporary history. The very point which our Lord decides had been debated between the Pharisees and Sadducees. The Temple-rate question was to them what the Church-rate question has been in modern politics. After a struggle of seven days in the Sanhedrin, the Pharisees carried their point, made it (what it had not been before) a compulsory payment, and kept an annual festival in commemoration of their victory. Our Lord, placing the question on its true ground, pronounces judgment against the Pharisees on this as on other points. They were placing the Israelite on the level of a "stranger," not of a "son." The true law for "the children of the kingdom" was that which St. Paul afterwards proclaimed: "not grudgingly, or of necessity: for God loveth a cheerful giver" (2Corinthians 9:7).

Verse 26. - Of strangers. Peter is brought to the desired point. He answers, as any one would, that in earthly kingdoms the children of the ruling monarch are exempt from taxes, which are exacted from all other subjects. Then are the children free. The comparison required the use of the plural, though the reference is properly confined to himself. The deduction leads naturally to the lesson of Christ's immunity, he virtually implies (though the inference is not developed in words), "I am the Son of God, as you, Peter, have acknowledged; this tax is levied for the house and service of God, whose Son I am; therefore I am free from the obligation of paying it; it cannot be required that I should pay tribute to my Father." Looked at in its original nature, the impost could not with propriety be demanded from him. It was an offering of atonement, a ransom of souls. How could he give money in expiation of himself - he who had come to give his life a ransom for others? Why should he ransom himself from sin and death, who had come to take away sin and destroy death and open everlasting life to all men? There was need to make the point clear now that Christ had openly asserted his Messiahship and his Divine nature. To pay the demamt without explanation, after the statement of his Divinity, might occasion serious misapprehension in the minds of his followers. So he gently but convincingly shows that his claim of Sonship exempted him from all liability of the impost.

17:24-27 Peter felt sure that his Master was ready to do what was right. Christ spoke first to give him proof that no thought can be withholden from him. We must never decline our duty for fear of giving offence; but we must sometimes deny ourselves in our worldly interests, rather than give offence. However the money was lodged in the fish, He who knows all things alone could know it, and only almighty power could bring it to Peter's hook. The power and the poverty of Christ should be mentioned together. If called by providence to be poor, like our Lord, let us trust in his power, and our God shall supply all our need, according to his riches in glory by Christ Jesus. In the way of obedience, in the course, perhaps, of our usual calling, as he helped Peter, so he will help us. And if any sudden call should occur, which we are not prepared to meet, let us not apply to others, till we first seek Christ.Peter saith unto him,.... The Vulgate Latin reads, "and he said": and so the Ethiopic, and Munster's Hebrew Gospel; but without doubt Peter is meant, and rightly expressed; whose answer to Christ's question is,

of strangers: meaning not foreigners, or such who formerly belonged to other nations, but were now taken captive, and brought into subjection; but their own native subjects, so called, in distinction from their domestics, their children, and those of their own family:

Jesus saith unto him, then are the children free; from paying custom, tribute, and taxes, and leaves Peter to make the application; and which he suggested might be made, either thus: supposing it was a civil tax, that since he was the son of David, king of Israel, was of his house and family, and heir apparent to his throne and kingdom; according to this rule, he must be exempt from such tribute: or, thus; taking it to have respect to the half shekel, paid on a religious account, for the service of the temple worship; that since he was the Son of the King of kings, for the support of whose worship and service that money was collected; and was also the Lord and proprietor of the temple, and greater than that, he might well be excused the payment of it.