“When they reached
Capernaum,
The collectors
Of the temple tax
Came to Peter.
They said.
‘Does your teacher
Not pay the tax?’
Peter said.
‘Yes!
He does!’”
Ἐλθόντων δὲ αὐτῶν εἰς Καφαρναοὺμ προσῆλθον οἱ τὰ δίδραχμα λαμβάνοντες τῷ Πέτρῳ καὶ εἶπαν Ὁ διδάσκαλος ὑμῶν οὐ τελεῖ δίδραχμα;
λέγει Ναί.
This section about the temple tax is unique to Matthew. Jesus and his disciples had come back to Capernaum (Ἐλθόντων δὲ αὐτῶν εἰς Καφαρναοὺμ). The collectors of the temple tax came to Peter (προσῆλθον οἱ τὰ δίδραχμα λαμβάνοντες τῷ Πέτρῳ). Once again, this is an indication of Peter’s leadership. They asked him if his teacher had paid the temple tax (καὶ εἶπαν Ὁ διδάσκαλος ὑμῶν οὐ τελεῖ δίδραχμα). Peter responded that Jesus did pay the tax with a simple yes answer (λέγει Ναί). What is this temple tax? It actually was a half-shekel or “δίδραχμα – didrachma.” All the Israelite males over the age of 20 had to pay this half-shekel tax to the Jerusalem temple, once a year, sometime in March around Passover time. In Capernaum, there was no temple, just a synagogue. However, this might have been a group that was collecting for the temple tax in Jerusalem for those who were not going to go to Jerusalem for the Passover. The value of a shekel would have been around $5.00 USA, so that each male had to pay about $2.50, not a big deal for a once a year tax. This incident probably made more sense in Jerusalem itself.
Eugene Finnegan Bible Project 