While living in Capernaum (Matthew 4:13), Jesus had done many miracles there (Matthew 8:5–17), but this city would lead in rejecting him (Matthew 11:23). Before he finally left Galilee (Matthew 19:1), he made a last visit to Capernaum, with his disciples (Matthew 17:19, Matthew 17:22–23), and likely followed by a crowd (see Matthew 17:14; Matthew 19:2). The tax collectors confronted Peter with hostility, calling Jesus simply your teacher
: Does your teacher not pay…?
They were motivated only by animosity, for in Matthew 17:25, Peter said that Jesus did pay the tax, and Matthew 17:27 implies that Jesus had, at most, missed only one year’s payment. Since the age of twenty, he would have paid the temple tax at least twelve times.
Jesus had settled in Capernaum (Matthew 4:13) and performed many miracles there (Matthew 8:5–17). Yet this same city would later lead in rejecting God’s Son (Matthew 11:23). Before his final departure from Galilee (Matthew 19:1), Jesus made one last visit to Capernaum. Accompanied by his disciples (Matthew 17:19, Matthew 17:22–23) and likely followed by a crowd (see Matthew 17:14; Matthew 19:2), he was immediately met with hostility as tax collectors confronted Peter.1
While the officials address only Peter, they specifically refer to Jesus as your teacher,
making it evident that their question carries a hostile undertone. Their tone is aggressive: Does your teacher not pay the two-drachma tax?
They had little reason for this apart from their animosity towards him, for in Matthew 17:25, Peter affirmed that Jesus did pay the tax, and from Matthew 17:27 it can be derived that Jesus had, at most, missed only one year’s payment. Since the age of twenty, he would have paid the temple tax at least twelve or thirteen times.2
24 When they came to Capernaum, the collectors of the two-drachma tax went up to Peter and said, “Does your teacher not pay the tax?”