Matthew 17:24
. And when they came to Capernaum. We must attend, first of all, to the design of this narrative; which is, that Christ, by paying tribute of his own accord, declared his subjection, as he had taken upon him the form of a servant, (Philippians 2:7,) but at the same time showed, both by words and by the miracle, that it was not by obligation or necessity, but by a free and voluntary submission, that he had reduced himself so low that the world looked upon him as nothing more than one of the common people. This was not a tax which was wont to be demanded on crossing the sea, (577) but an annual tribute laid individually on every man among the Jews, so that they paid to tyrants what they were formerly in the habit of paying to God alone. For we know that this tax was imposed on them by the Law, that, by paying every year half a stater, (Exodus 30:13,) they might acknowledge that God, by whom they had been redeemed, was their supreme King. When the kings of Asia appropriated this to themselves, the Romans followed their example. Thus the Jews, as if they had disowned the government of God, paid to profane tyrants the sacred tax required by the Law. But it might appear unreasonable that Christ, when he appeared as the Redeemer of his people, should not himself be exempted from paying tribute To remove that offense, he taught by words, that it was only by his will that he was bound; and he proved the same thing by a miracle, for he who had dominion over the sea and the fishes might have released himself from earthly government. (578)
Doth not your Master pay? Some think that the collectors of the tribute intended to throw blame on Christ, as if he were claiming exemption from the common law. For my own part, as men of that class are insolent and abusive, I interpret these words as having been spoken by way of reproach. It was customary for every man to be enrolled in his own city; but we know that Christ had no fixed habitation in one place. Those people therefore inquire if he be exempted from the law on the ground of his frequent removals from place to place. (579)
(577) “ Les didrachmes, dont est yci parle, n’estoit pas un peage qu’on payast a passer d’un coste en autre de la mer;” — “ The didrachma, which are here spoken of, were not a custom paid on crossing from one side of the sea to the other.”
(578) “ Pouvoit bien, s’il eust voulu, s’exempter de la suiection des princes terriens;” — “might easily, if he had chosen, have exempted himself from subjection to earthly princes.”
(579) “ Si par ce moyen qu’il est maintenant ci, maintenant la, il faudra qu’il eschappe sans rien payer;” — “if, because he is sometimes here, and sometimes there, he must escape without paying anything.”